REV-1630F: 2025 Underpayment of Estimated Tax by Fiduciaries (REV-1630F) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Pennsylvania Form REV-1630F determines whether an estate or trust paid enough estimated tax for each payment period in 2025. It calculates underpayments, checks exceptions to the interest penalty, and calculates any interest due for reporting on Form PA-41.
Who files this form
Fiduciaries use REV-1630F to check whether an estate or trust paid enough estimated tax for each payment period, claim exceptions, and calculate any interest penalty.
For tax year 2025, a fiduciary who reasonably expects the estate or trust’s income to exceed $11,000, excluding income subject to Pennsylvania withholding, must declare and pay estimated tax.
- Estates and residuary trusts do not have to make estimated payments for their first two tax years and are not charged an underpayment penalty for those years.
- If Section I, Line 3 is less than $338, the estate or trust does not have to complete this form. The instructions also say no form is needed if Line 2 exceeds Line 1b.
- Estates and trusts qualifying for Exception 1 may complete the form to calculate the penalty or show why it should not apply. Those claiming Exception 2 must complete its worksheet.
- If Section I shows an underpayment for any period, complete the rest of the form. The instructions say the form must be filed even if an exception applies.
When it's due
For calendar-year filers, the estimated payment due dates for tax year 2025 are:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
The form says to use the next business day if a due date falls on a weekend or holiday. Fiscal-year filers should follow the separate timing instructions printed with the form.
The supplied text does not give a separate filing deadline for REV-1630F.
What you'll need
Have these returns and records available:
- The estate or trust’s name and employer identification number.
- The 2025 PA-41, including tax liability on Line 10 and withholding and credits on Lines 14 through 17.
- Records of estimated payments, payment dates, and any prior-year overpayment applied to 2025.
- The 2024 PA-41 if using Exception 1 or completing the special exception information.
- Income and credit records for the periods shown in the Exception 2 worksheet, if claiming that exception.
- The date the estate or residuary trust was established, if completing the applicable special exception information.
Include any applicable worksheet with REV-1630F when enclosing it with PA-41.
How to file
If using REV-1630F to calculate the penalty on the estate or trust’s 2025 return, enclose a copy of the completed form, including any applicable worksheet, with Form PA-41.
Enter the total interest from REV-1630F, Line 16, on PA-41, Line 21.
The supplied text does not provide a mailing address or e-file instructions.
Common mistakes
- Using federal calculations. The form specifically says not to use them.
- Using cents. Use whole dollars only.
- Counting credits twice. Do not include Section I, Line 2 credits in Line 6 estimated payments.
- Completing all periods at once. Complete Lines 7 through 10 for one period before moving to the next.
- Annualizing credits. Do not annualize any credit in the Exception 2 worksheet.
- Using exception amounts to calculate the penalty. Use the underpayment on Line 9, not the amounts on Lines 12 or 13.
- Leaving out attachments. When using the form to calculate the 2025 return’s penalty, enclose it and any applicable worksheet with PA-41.
Questions people ask
Can an estate or trust owe an underpayment penalty even if it gets a refund?
Yes. Interest is calculated separately for each payment period. A refund or a later payment that makes up an earlier shortfall does not eliminate interest for the earlier period.
What is Exception 1?
It compares timely 2025 payments and credits with the tax on the estate or trust’s 2024 taxable income using the 2025 rate of 3.07%. It is unavailable if the estate or trust did not file a 2024 return.
What if income was earned unevenly during 2025?
The Exception 2 worksheet may apply. It uses annualized income to test whether estimated payments and credits meet the required 90% level for the specified periods. If all income was earned after November 30, 2025, the form says to check the oval instead of completing that worksheet.
What happens if the penalty is omitted or calculated incorrectly?
The department will calculate the penalty and notify the estate or trust of the correct amount. It will reduce the refund or bill the estate or trust for the amount due.