REV-414 (F): 2025 Estates and Trusts Worksheet for Estimated Tax (REV-414 (F)) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Pennsylvania Form REV-414 (F) is a worksheet for estates and trusts to calculate their 2025 estimated tax using estimated income, distribution deductions, credits and withholding. It also includes sections to revise estimated tax during the year and record payments and applied cr
Who files this form
REV-414 (F) is the 2025 estimated tax worksheet for Pennsylvania estates and trusts. The form says to keep it for your records.
If Line 14 is less than $338, the estate or trust generally does not have to make estimated tax payments. However, estimated underpayment penalties may still apply if its actual 2025 tax liability after payments and credits is more than $338.
What you'll need
Have the following information available to complete the worksheet:
- Estimated 2025 income and distribution deductions.
- Estimated nonresident tax withheld, for nonresident estates or trusts only.
- Estimated resident credit for income tax paid to other states, 2025 PA Schedule OC credits, and other Pennsylvania tax withheld.
- Safe harbor method income and estimated tax liability. The form refers you to the instructions for these entries.
- Any 2024 PA-41 overpayment credit applied to 2025, plus records of estimated tax payments already made.
The form directs you to the REV-413 (F) instructions for help completing it.
How to file
Keep this worksheet for your records. The supplied text does not give mailing or e-filing directions for submitting the worksheet or making payments.
The address printed at the top of the form is:
PO BOX 281210
HARRISBURG PA 17128-1210
For help completing the worksheet, refer to REV-413 (F), visit revenue.pa.gov, or call the Customer Experience Center at 717-787-8201 between 8:00 AM and 5:00 PM.
Common mistakes
- Assuming Line 14 below $338 rules out a penalty. The form warns that estimated underpayment penalties may still apply if actual 2025 tax liability after payments and credits is more than $338.
- Not updating estimates when income changes. The form says to immediately file an amended declaration and make estimated payments accordingly if the estate or trust has unexpected income, or income grows above $11,000 with no payments or credits scheduled for the tax year.
- Overlooking a 2024 credit. The department applies the credit from the 2024 PA-41 as of that return's due date. If the credit is greater than the first 2025 installment, the first estimated form is not necessary. A 2025 estimated form is not required until an estimated installment payment must be made.
- Visiting a district office without checking first. The form asks you to call ahead to verify the office's address and services.
Questions people ask
How do I calculate estimated taxable income and tax?
Subtract estimated distribution deductions on Line 2 from estimated income on Line 1. Enter the result on Line 3, then multiply it by 3.07% (0.0307) for Line 4.
How is the required annual estimated tax calculated?
Add Lines 5 through 8 to get total estimated credits on Line 9. Subtract Line 9 from Line 4 to get Line 10, then enter 90% of Line 10 on Line 11. Line 14 is the smaller of Line 11 or the safe harbor estimated tax liability on Line 13.
What if estimated tax changes during 2025?
Use Section II, the amended Pennsylvania estimated tax schedule. It includes entries for amended estimated tax, the 2024 overpayment applied to 2025, payments to date, and the unpaid balance.
Where can I track estimated payments?
Use Section III to record payment dates, amounts, 2024 overpayment credits applied, and the total amount paid and credited.