REV-853: PA Corporate Net Income Tax Annual Extension Request Coupon and Instructions (REV-853) (Revision)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024, 2025, 2026
REV-853 is Pennsylvania’s Corporate Net Income Tax Annual Extension Request Coupon. It requests additional time to file RCT-101 and records the corporation’s account information and any corporate net income tax payment.
Who files this form
Corporate taxpayers who do not request a federal extension may use REV-853 to request a Pennsylvania extension of up to 60 days.
If you are granted a federal filing extension, you automatically receive an extension to file RCT-101, the PA Corporate Net Income Tax Report. You do not need to file REV-853. Instead, indicate the federal extension on Page 1 of RCT-101 and include a copy of the federal extension request with that report.
Payment must still be made by the report's original due date.
What you'll need
To complete the coupon, have these details ready:
- File period beginning and ending dates.
- Corporation name, state of incorporation, and FEIN.
- Complete mailing address.
- PA corporate net income tax payment amount, or zero if no payment is being made.
- A corporate representative's signature, title, date, email, and telephone number.
If paying by check, include the check with the coupon and make it payable to PA Department of Revenue. Payments of $1,000 or more made by check require a certified or cashier's check.
If you have a federal extension, include a copy of the federal extension request with RCT-101 instead of filing REV-853.
How to file
Complete the account information and payment amount. Use MMDDYYYY for all dates and whole dollars for the payment. Enter zero if no tax payment is being made. A corporate representative must provide a signature, title, date, email, and telephone number. Detach the coupon before mailing.
Electronic submission: Do not use this coupon if electronically submitting an extension request with payment. Electronic payments can be made through mypath.pa.gov.
Payments of $1,000 or more: Pay electronically, or deliver a certified or cashier's check and the coupon in person or by express mail courier to:
PA DEPARTMENT OF REVENUE
1854 BROOKWOOD ST
HARRISBURG PA 17104
Payments under $1,000: Pay electronically, or mail the coupon and check to:
PA DEPARTMENT OF REVENUE
PO BOX 280423
HARRISBURG PA 17128-0423
Make checks payable to PA Department of Revenue.
Common mistakes
- Using the coupon when electronically submitting an extension request with payment. The form says not to do this.
- Treating a filing extension as extra time to pay. Payment is still required by the report's original due date.
- Failing to indicate a granted federal extension on Page 1 of RCT-101 or include a copy of the federal extension request.
- Using a date format other than MMDDYYYY or entering cents instead of whole dollars.
- Omitting the corporate representative's signature, title, date, email, or telephone number.
- Mailing a payment of $1,000 or more as an ordinary check. These payments must be electronic or made by certified or cashier's check delivered in person or by express mail courier.
Questions people ask
Do I need REV-853 if I have a federal extension?
No. A granted federal extension automatically extends the time to file RCT-101. Indicate it on Page 1 of RCT-101 and attach a copy of the federal extension request.
How long a Pennsylvania extension can I request without a federal extension?
You may use REV-853 to request an extension of up to 60 days.
Does the extension give me more time to pay?
No. Payment must still be made by the report's original due date.
What should I enter if I am not making a payment?
Enter zero in the payment field.