REV-414 (I): 2025 Individuals Worksheet for Estimated Tax (REV-414 (I)) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Pennsylvania Form REV-414 (I) is a worksheet for individuals to calculate their 2025 estimated tax using estimated income, credits, and withholding. It also includes sections for revising estimated tax and recording payments and applied overpayment credits. Keep the worksheet for
What you'll need
Have these figures available to complete the worksheet:
- Your estimated 2025 income and expected 2025 withholding.
- Your estimated 2025 credits: resident credit for income tax paid to other states, PA Schedule OC credits, Special Tax Forgiveness Credit, and PA Schedule DC credits.
- Your 2024 PA taxable income, if using the safe harbor method.
- Any 2024 overpayment applied to 2025 estimated tax, plus estimated tax payments already made.
- If you are a nonresident, the withholding amounts described on Line 16, including amounts from a PA S corporation or partnership, an estate or trust, or amounts to be included on federal Form 1099-MISC or 1099-NEC.
How to file
Keep REV-414 (I) for your records, as directed on the worksheet.
The form refers you to the REV-413 (I) instructions for help completing it. 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 form says to skip them. If you were a part-year resident for 2024 or did not file a 2024 return, skip Lines 10 through 14 and enter the amount from Line 9 on Line 15.
- Overlooking a credit from your 2024 PA personal income tax return. The department applies that credit on the due date of your 2024 PA return. If the credit is greater than your first 2025 installment, you do not need to file the first estimated form. A 2025 estimated form is not required until you must make a payment to your estimated account.
Questions people ask
What tax rate does the worksheet use?
Line 2 calculates your 2025 estimated tax by multiplying Line 1 by 3.07% (0.0307). The safe harbor tax calculation on Line 11 uses the same rate.
What income figure does the safe harbor method use?
Line 10 asks for 100% of your 2024 PA taxable income. If you were a part-year resident for 2024 or did not file a 2024 return, the form says to skip Lines 10 through 14 and copy Line 9 to Line 15.
Where do I work out an amended estimate?
Use Section II, the 2025 Amended PA Estimated Tax Schedule. It includes lines for your amended estimated tax, the 2024 overpayment applied to 2025, payments to date, and the unpaid balance.
Where can I track my payments?
Section III has space to record four payments, including each payment date, amount paid, 2024 overpayment credit applied, and total amount paid and credited.