REV-459B: Consent to Transfer, Adjust, or Correct PA Estimated Personal Income Tax Account (REV-459B) (Revision)

Who files this form

Pennsylvania resident, part-year resident, and nonresident taxpayers must complete REV-459B and include it with an originally filed PA-40 when married taxpayers need to:

• Split estimated tax payments from a joint account into separate accounts.
• Combine estimated tax payments from separate accounts for a joint return.

The form may also be needed when separate returns are required because of unpaid child or spousal support, or when a surviving spouse cannot file jointly with a deceased taxpayer. Include a copy with each return filed.

The form also provides transfer options for divorced or separated taxpayers, deceased taxpayers and surviving spouses, and transfers from a Grantor Trust estimated account to an individual estimated account.

What you'll need

Have the following information ready:

• The taxpayer’s name and Social Security number, or the Grantor Trust’s name and FEIN, for the account where payments were made.
• The tax year, date and amount of each estimated payment, and any carryover credit from the prior year’s return.
• The names, Social Security numbers, and tax years for the accounts where payments will remain or be transferred.
• The amount of each payment that will stay in the original account and the amount to transfer.

You will also need the required signatures. If a preparer or executor signs on behalf of a taxpayer, include the printed name or company name and daytime telephone number.

If emailing or faxing REV-459B, complete and use PA Form DEX-93, Personal Income Tax Correspondence Sheet.

How to file

1. Fill in the oval in Section I for the type of transfer.
2. Complete Section II with payment dates, amounts, prior-year credit, and the amounts to remain in or transfer between accounts.
3. Complete the signatures and consent in Section III and the oath in Section IV as applicable. Both taxpayers must sign when combining separate accounts or splitting a joint account. A preparer completing the form on their behalf must sign Section IV.

Mail: You may send the completed, signed form before filing the returns. For paper returns, place a completed, signed copy in front of each return and mail to:

PA Department of Revenue

Bureau of Individual Taxes

PO Box 280501

Harrisburg PA 17128-0501

E-file: Include the completed form with the e-filed return or attach it as a PDF. If the filing software does not support the form, mail, email, or fax it to the department.

Email or fax: Completed, signed forms may also be emailed or faxed before filing the returns. Complete and use PA Form DEX-93 with the submission.

• Email: RA-BITPITELFCORFAXES@PA.GOV
• Fax: 717-772-4193

Common mistakes

• Missing a spouse’s signature. The form warns that both spouses must sign, including for transfers from a joint account to separate accounts for divorced or separated taxpayers.
• Leaving out DEX-93 when emailing or faxing. The instructions specifically require completing and using this correspondence sheet.
• Assuming a death always requires separate returns. Pennsylvania requires separate returns when a taxpayer or spouse dies during the tax year only if a joint return cannot be filed or is not elected. Use REV-459B to split joint estimated payments when the estate or surviving spouse elects separate returns.

Questions people ask

Can this form transfer estimated payments from a Grantor Trust?

Yes. Select option E for a transfer from a Grantor Trust estimated account to an individual estimated account. Enter the trust’s FEIN in the Payments Made column.

How should I round dollar amounts?

Use whole dollars only. Drop amounts below $0.50 and round amounts of $0.50 or more up to the next dollar.

What if I am transferring all payments out of a separate account?

Enter zero as the total in the Remain In Account column.

Who signs if one taxpayer has died?

The surviving spouse should sign Section III, and Section IV must also be completed. When accounts are being combined, the surviving spouse, preparer, or executor may sign on behalf of the deceased taxpayer.

Official sources

• https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/rev-459b.pdf