REV-1630A: 2025 Underpayment of Estimated Tax by Farmers (REV-1630A) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Pennsylvania Form REV-1630A helps individual farmers determine whether they qualify for the farming exception to estimated tax underpayment interest for 2025. It includes a farming exception worksheet and calculations for any estimated tax underpayment and interest penalty.
Who files this form
Use REV-1630A for tax year 2025 to check whether you qualify for the farmer estimated-tax exceptions and to calculate any underpayment interest penalty.
- You qualify as a farmer if at least two-thirds of your gross income comes from farming. Complete the Farming Exception Worksheet to check.
- Qualifying farmers must complete the form both to show that they meet an exception and, when necessary, to calculate a penalty.
- If you do not meet the farming-income test, use REV-1630, Underpayment of Estimated Tax by Individuals, instead.
The text states that individuals who reasonably expect 2025 annual income to exceed $11,000, disregarding income subject to Pennsylvania withholding, must declare and pay estimated tax.
When it's due
For tax year 2025:
- January 15, 2026: Deadline for qualifying farmers to pay the correct amount of estimated tax under the farmer payment rules.
- March 2, 2026: Alternative deadline to file the 2025 PA-40 and pay the entire tax due with the return to meet the farmer exception.
- April 15, 2026: Ending date used for the underpayment interest calculation if payment was not made earlier. Line 11 counts days after January 15, 2026, through the payment date or April 15, 2026, whichever is earlier. If April 15 is earlier, enter 90 days.
What you'll need
Have these returns and records available, as applicable:
- Your 2025 PA-40, including tax liability, withholding, credits, payments, and the date you filed it.
- Your 2024 PA-40, including taxable income on Line 11, if completing the Section II exception calculation.
- Records of estimated tax payments, payment dates, and any carryover credit from the previous tax year.
- Income information from PA Schedules C, D, E, F, and T, as applicable, to calculate total gross income and farming income.
- Applicable federal Schedules K-1, federal Form 1120S information, PA Schedules RK-1 or NRK-1, and federal Form 4835 information.
- Selling-expense records for amounts reported on PA Schedule D.
Enter the taxpayer's name and Social Security number. For a joint return, use the primary taxpayer's name, shown first on the PA-40.
How to file
Complete the Farming Exception Worksheet first. If required by the worksheet, continue through Sections I, II, and III to calculate the underpayment, check an exception, and calculate interest.
- If Section II shows that no penalty is due, include a copy of REV-1630A with your return.
- If you calculate a penalty on Line 12, include it with any other interest and penalties on Line 27 of your 2025 PA-40. Fill in the Line 27 oval and include a copy of REV-1630A with your return.
- Use whole dollars only.
- Include a worksheet showing any additional calculations required for multiple payments.
The supplied text does not give a mailing address or e-filing instructions.
Common mistakes
- Forgetting the farmer oval: If you qualify for the farming exception, fill in the farmer oval on Page 1 of the PA-40.
- Reducing gross income by net losses: Net losses in the income classes reported on PA-40 Lines 4, 5, 6, or 8 cannot reduce total gross income for the worksheet.
- Leaving out selling expenses: Add selling expenses back to Schedule D net gains or losses when calculating total gross income. Any overall net loss remaining cannot reduce total gross income.
- Treating a partial payment as full payment: If a payment made with a return filed on or before March 2, 2026, does not cover all tax due, additional interest calculations are required. Include a worksheet showing those calculations.
- Overlooking the prior-year Tax Forgiveness Credit note: If you qualified for that credit in the previous tax year and are not exempt from interest as a farmer, complete REV-1630 to check whether you qualify for an exemption.
Questions people ask
What counts as farming income?
Farming income includes income from cultivating soil or raising agricultural commodities, crop shares for use of your land, and certain livestock gains not reported on PA Schedule D. It does not include Schedule D income from selling farm land, equipment, or livestock, wages as a farm employee, or contract grain harvesting and hauling with workers and machines you furnish.
Can I owe an underpayment penalty even if I receive a refund?
Yes. The text says an interest penalty may apply even when your Pennsylvania income tax return shows a refund.
When can I stop the Section I calculation?
If Line 3 is less than $338, stop. If Line 5 is zero or less, stop because no penalty is due.
How is the interest penalty calculated?
Line 12 multiplies the number of days on Line 11 by 0.000192 and then by the underpayment on Line 5. Report the result with any other interest and penalties on Line 27 of your 2025 PA-40. Additional calculations may be needed for multiple payments.