REV-414 (I): 2024 Individuals Worksheet for Estimated Tax (REV-414 (I)) (2024)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024
Pennsylvania Form REV-414 (I) is a worksheet for individuals to calculate their 2024 estimated tax using estimated income, credits, and withholding. It also includes sections to revise estimated tax and record payments and overpayment credits. Keep this worksheet for your records
What you'll need
Have the following information available to complete the worksheet:
- Your estimated 2024 income and expected 2024 withholding.
- Estimated 2024 credits for income tax paid to other states, PA Schedule OC credits, Special Tax Forgiveness, and PA Schedule DC credits.
- Your 2023 PA taxable income, if using the safe harbor method.
- Any 2023 overpayment applied to 2024 estimated tax, plus the dates and amounts of estimated payments already made.
- If you are a nonresident, the withholding information requested on Line 16, including withholding by a PA S corporation or partnership, an estate or trust, or amounts to be included on federal Form 1099-MISC or 1099-NEC.
The worksheet directs you to the REV-413 (I) instructions for help completing it.
How to file
The worksheet is marked “Keep for Your Records.” The supplied text does not give mailing or e-filing instructions for submitting it.
Use Section I to calculate estimated tax, Section II to work out an amended estimate, and Section III to record payments and credits. Refer to the REV-413 (I) instructions for completion guidance.
For assistance, visit revenue.pa.gov or call the Customer Experience Center at 717-787-8201 from 8 AM to 5 PM.
Common mistakes
- Using the safe harbor lines when the worksheet says to skip them. If you were a part-year resident for 2023 or did not file a 2023 return, skip Lines 10 through 14 and enter the amount from Line 9 on Line 15.
- Overlooking a 2023 credit. The department applies your credit from your 2023 PA personal income tax return on that return’s due date. If the credit is greater than your first 2024 installment, you do not need to file the first estimated form. A 2024 estimated form is not required until you must make a payment to your estimated account.
- Visiting a district office without checking first. The worksheet asks you to call ahead to verify the office’s address and services.
Questions people ask
What tax rate does the 2024 worksheet use?
Line 2 multiplies estimated income on Line 1 by 3.07% (0.0307). Line 11 uses the same rate for the safe harbor calculation.
What income goes on the safe harbor line?
Line 10 asks for 100% of your 2023 PA taxable income. If you were a part-year resident for 2023 or did not file a 2023 return, skip Lines 10 through 14 and copy Line 9 to Line 15.
How do I calculate total estimated credits?
Add Lines 3 through 6 and enter the total on Line 7. These lines cover the resident credit for income tax paid to other states, PA Schedule OC credits, Special Tax Forgiveness, and PA Schedule DC credits.
Where do I track payments and credits?
Use Section III to record each payment’s date, amount paid, 2023 overpayment credit applied, and total amount paid and credited.
Where can I get help completing the worksheet?
The worksheet points to the REV-413 (I) instructions, revenue.pa.gov, and the Customer Experience Center at 717-787-8201 from 8 AM to 5 PM.