REV-276: 2025 Application for Automatic Extension of Time to File (REV-276) (2025)

Who files this form

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 your return, or
• Cannot or did not obtain a federal filing extension.

Pay any additional tax due by the original due date. An extension to file does not extend the time to pay or prevent penalties and interest for underpayment.

For PA-20S/PA-65 filers, a separate REV-276 is required if additional catch-up nonresident withholding is owed. If none is owed, a federal extension for Form 1065 or 1120S provides a five-month Pennsylvania extension. Otherwise, file a separate REV-276.

A PA-20S/PA-65 extension does not cover a PA-40 NRC. A separate extension and any applicable tax payment are required for the PA-40 NRC.

When it's due

For tax year 2025, submit REV-276 by the original due date of the return. The form describes that date as:

• Usually April 15 for calendar-year filers.
• The 15th day of the fourth month after the tax year ends for fiscal-year or short-year filers.

The text does not print a specific calendar-year filing date for the 2025 return. Any additional tax due must also be paid by the original due date.

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 phone number.
• Return type: PA-40, PA-40 NRC, PA-41, or PA-20S/PA-65.
• Payment amount. Enter 0 if no payment is included.
• The two-letter check digit required for your return type.

If paying by check or money order, make it payable to the Pennsylvania Department of Revenue. In the check’s memo area, write the return type, “Extension,” tax year 2025, and the last four digits of the primary Social Security number or the complete FEIN.

How to file

The form lists three filing methods:

1. Paper REV-276: PA-40, PA-40 NRC, PA-41, and PA-20S/PA-65 filers may submit the completed form with or without a payment.
2. Online payment for PA-40 filers: If you owe additional tax, you may pay the full expected amount by the original due date without mailing REV-276. Visit mypath.pa.gov and select an Extension payment.
3. Fed/State e-file: All four return types may file an electronic REV-276 with or without a payment. Payments may be made by electronic funds transfer or paper check. If paying by paper check, mail it with the completed application.

Mail the extension and payment, if applicable, to:

PA DEPARTMENT OF REVENUE

BUREAU OF INDIVIDUAL TAXES

PO BOX 280504

HARRISBURG PA 17128-0504

Payments of $15,000 or more must be made electronically. First-time Pennsylvania filers cannot pay by credit or debit card.

Common mistakes

• Treating a filing extension as extra time to pay. It does not extend the payment deadline or prevent penalties and interest for underpayment. This also applies to PA-20S/PA-65 catch-up nonresident withholding.
• Sending one request for several returns. Blanket extension requests will not be considered. Submit a separate REV-276 for each return.
• Assuming a PA-20S/PA-65 extension covers PA-40 NRC. The PA-40 NRC needs its own extension and any applicable payment.
• Making a payment of $15,000 or more on paper. These payments must be electronic. The stated penalty is 3 percent of the payment amount, up to $500.
• Using a credit or debit card as a first-time Pennsylvania filer. The form says first-time filers cannot use those payment methods.

Questions people ask

How much extra filing time does REV-276 provide?

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.

Can I file REV-276 without sending a payment?

Yes. Enter 0 in the Payment Amount field and send the completed application to the department’s mailing address. Electronic REV-276 filing is also available with or without payment.

What goes in the check digit field?

For PA-40, use the first two letters of your last name. For PA-40 NRC, PA-41, or PA-20S/PA-65, use the first two letters of the entity, estate, or trust name, following the form’s special rules. Do not use TH for an entity name beginning with “The,” or ES or TR for an estate or trust. Use the person’s last name for an estate or the trust’s name.

Are there special extensions for combat zone or hazardous duty service?

Yes. For service in an area designated by the President, Pennsylvania allows the same automatic extensions to file and pay that the IRS provides. When filing your Pennsylvania return, print “COMBAT ZONE” at the top and include copies of your orders and discharge papers. Electronic filers must still fax or mail those copies and print “COMBAT ZONE” at the top of each page.

Official sources

• https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_rev-276.pdf