REV-1630: 2025 Underpayment of Estimated Tax by Individuals (REV-1630) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Pennsylvania Form REV-1630 determines whether individuals paid enough estimated tax for each payment period in 2025. It calculates underpayments, checks exceptions to the interest penalty, and figures any interest due for reporting on Form PA-40.
Who files this form
Use REV-1630 for tax year 2025 to check whether you paid enough estimated tax for each payment period, whether an exception applies, and how much interest penalty is due.
You generally must declare and pay estimated tax if you reasonably expect your 2025 income, excluding income subject to Pennsylvania withholding, to exceed $11,000.
- If you qualified for 100 percent Tax Forgiveness in 2024, you do not owe an estimated underpayment penalty for 2025 and do not need to complete or include this form.
- If your 2025 PA-40 Line 12 tax liability minus the withholding and credits listed on REV-1630 Line 2 is less than $338, you do not need to complete this form.
- If you claim Exception 2 for any payment period, you must complete the Exception 2 Worksheet.
- When using REV-1630 to calculate the penalty on your 2025 return, include it and any applicable worksheet with your PA-40. The text says the form must be filed even if an exception applies, subject to the stated stop rules.
Farmers who meet the special farming tests are directed to use REV-1630A instead.
When it's due
For tax year 2025, the form lists these estimated payment due dates for calendar-year filers:
- First payment: April 15, 2025.
- Second payment: June 16, 2025.
- Third payment: September 15, 2025.
- Fourth payment: January 15, 2026.
For tax year 2025, if you filed a final return and paid the total tax due by January 31, 2026, the instructions say to enter the amount paid with that return as the fourth installment.
What you'll need
Have these returns and records available:
- Your 2025 PA-40, especially Lines 12, 13, 17, 21, 22, and 23.
- Records of estimated tax payments, including amounts and payment dates.
- Any overpayment from your prior-year return that you elected to apply to 2025.
- Your 2024 PA-40 if you are checking Exception 1 or completing the Special Exception Information section.
- If using Exception 2, records of actual taxable income for January 1 through March 31, May 31, August 31, and December 31, 2025.
Enter your name as shown on PA-40 and your Social Security number. For a joint return, use the primary taxpayer's name, which is the name shown first on PA-40.
How to file
If you use REV-1630 to calculate the penalty on your 2025 return, enclose a copy of the completed form, including any applicable worksheet, with Form PA-40.
Include the interest from REV-1630 Line 16 on PA-40 Line 27.
The supplied text does not provide a mailing address or e-filing directions.
Common mistakes
- Using federal calculations. The form specifically says not to use federal calculations and to use whole dollars only.
- Skipping ahead between payment periods. Complete Lines 7 through 10 for one payment period before moving to the next.
- Stopping when a column shows an underpayment. The instructions say you must complete the rest of the form if any columns have underpayments.
- Using exception amounts to calculate the penalty. Use the underpayment on Line 9, not the amounts on Lines 12 or 13.
- Leaving out the attachment. If you calculate the penalty with this form, enclose it and any applicable worksheet with PA-40.
- Assuming out-of-state employment removes the estimated payment requirement. Pennsylvania residents working in Indiana, Maryland, New Jersey, Ohio, Virginia, or West Virginia must make estimated payments if their employer does not withhold Pennsylvania personal income tax.
Questions people ask
Can I owe an underpayment penalty even if I get a refund?
Yes. Interest is calculated separately for each payment due date. A later payment that makes up an earlier shortfall does not remove the interest owed for that earlier period.
What if I qualified for 100 percent Tax Forgiveness in 2024?
You do not owe an estimated underpayment penalty for 2025 and do not need to complete REV-1630 or include it with your return.
What if my income was earned unevenly during 2025?
The Exception 2 Worksheet is for unevenly earned income. It tests whether your estimated payments, withholding, and credits equal at least 90 percent of the tax on your actual taxable income for the specified periods. A different exception may apply to each payment period.
What happens if I leave out the penalty or calculate it incorrectly?
The department will calculate the penalty and check Exception 1. It will send correspondence explaining the correct penalty and either reduce your refund or bill you for the amount due.