REV-276: 2024 Application for Automatic Extension of Time to File (REV-276) (2024)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024
Pennsylvania Form REV-276 requests an automatic extension of time to file a PA-40, PA-40 NRC, PA-41, or PA-20S/PA-65 return. It records taxpayer information, the type of return, and any payment submitted with the request. An extension of time to file does not extend the time to p
Who files this form
For tax year 2024, if you cannot file your Pennsylvania return by its original due date, you must request a Pennsylvania extension if you:
- Reasonably expect to owe additional tax with the return, or
- Cannot or did not obtain an extension for your federal return.
Pay any additional tax due by the original payment deadline. An extension gives you more time to file, not more time to pay.
REV-276 is available for PA-40, PA-40 NRC, PA-41, and PA-20S/PA-65 returns.
For PA-20S/PA-65, a separate REV-276 is required if the entity owes additional catch-up nonresident withholding. If none is due, a federal extension for Form 1065 or 1120S qualifies the entity for a five-month Pennsylvania extension. Otherwise, the entity must file REV-276.
When it's due
For tax year 2024, submit the extension request by the return’s original due date. The form describes that date as:
- Usually April 15 for calendar-year filers. It does not print a calendar year for that date.
- The 15th day of the fourth month after the tax year ends for fiscal-year or short-year filers.
The automatic filing extension is six months for PA-40 and PA-40 NRC, five months for PA-20S/PA-65, and five and one-half months for PA-41.
The extension does not extend the deadline for full payment of tax.
What you'll need
Have these details ready to complete REV-276:
- Primary Social Security number or FEIN, plus your spouse’s Social Security number if applicable.
- Taxpayer, spouse, entity, estate, or trust name, as applicable.
- Mailing address and daytime telephone number.
- Type of Pennsylvania return and payment amount.
- The two-letter check digit requested on the form. For PA-40, use the first two letters of your last name. Other filers should follow the entity, estate, or trust naming instructions.
If paying by mail, include a check or money order.
For combat-zone or hazardous-duty relief, copies of your orders and discharge papers must accompany your tax return. If you e-file the return, you must still fax or mail those copies.
How to file
The form offers three filing methods:
- Paper REV-276: PA-40, PA-40 NRC, PA-41, and PA-20S/PA-65 filers may submit the form with or without a payment.
- Online payment for PA-40: If additional tax is due, you may pay the full amount reasonably expected to be due by the original due date through electronic funds transfer without mailing REV-276. Visit mypath.pa.gov and select an Extension payment.
- Fed/State e-file: All four return types may file an electronic REV-276 with or without additional tax due. Pay by electronic funds transfer or paper check. A paper check must be mailed with the completed application.
Complete the identification, name, address, check digit, payment amount, and return-type fields. If no payment is included, enter 0 in the Payment Amount field.
Make a check or money order payable to the Pennsylvania Department of Revenue. In the check’s memo area, write the return type, “Extension,” tax year 2024, and either the last four digits of the primary Social Security number or the complete FEIN.
Mail the extension and any payment to:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280504
HARRISBURG PA 17128-0504
Common mistakes
- Treating an extension as extra time to pay. It does not prevent penalties and interest for underpayment. The form also warns that a PA-20S/PA-65 extension does not extend the time to pay catch-up nonresident withholding.
- Submitting one request for multiple returns. Blanket requests are not accepted. Submit a separate REV-276 for each return.
- Making a payment of $15,000 or more on paper. These payments must be electronic. A nonelectronic payment is subject to a 3% penalty, capped at $500.
- Paying by credit or debit card as a first-time Pennsylvania filer. The form says first-time filers cannot use those payment methods.
Questions people ask
Can I request an extension without making a payment?
Yes. REV-276 may be filed with or without additional tax due. If you submit it without a payment, enter 0 in the Payment Amount field.
How much extra time will I get?
PA-40 and PA-40 NRC filers receive six months. PA-20S/PA-65 filers receive five months. PA-41 filers receive five and one-half months.
Does a PA-20S/PA-65 extension also cover PA-40 NRC?
No. You must request a separate PA-40 NRC extension and pay any tax due, if applicable.
Is there special relief for combat-zone or hazardous-duty service?
Yes. If you serve in an area designated by the President of the United States, Pennsylvania allows the same automatic filing and payment extensions that the IRS provides for the federal income tax return. Print “COMBAT ZONE” at the top of your PA-40 or computer-generated return and include copies of your orders and discharge papers. If you e-file, fax or mail the copies and print “COMBAT ZONE” at the top of each page.