REV-857: PA Corporate Net Income Tax Estimated Tax Payment Coupon and Instructions (REV-857) (Revision)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024, 2025, 2026
REV-857 is Pennsylvania’s corporate net income tax estimated tax payment coupon. It records the corporation’s identifying information, filing period, payment quarter, and payment amount.
Who files this form
REV-857 is the payment coupon for Pennsylvania corporate net income (CNI) estimated tax payments.
- Submit the coupon with a check payment as directed on the form.
- Do not submit this form if no CNI tax payment is required.
- Do not mail the coupon if you pay electronically.
What you'll need
Have the following information ready to complete the coupon:
- Filing period beginning and ending dates, payment quarter, and quarter due date.
- Corporation name, state of incorporation, FEIN, and complete mailing address.
- CNI tax payment amount in whole dollars.
- A corporation representative’s signature, title, date, email, and telephone number.
If paying by check, include the coupon and make the check payable to PA Department of Revenue. Payments of $1,000 or more made by check require a certified or cashier’s check.
How to file
Complete the account information and payment amount on the coupon. Use mmddyyyy for all dates. A corporation representative must provide a signature, title, date, email, and telephone number. Detach the coupon before mailing.
Electronic payment: Pay through mypath.pa.gov. Do not mail the coupon if paying electronically.
Payments of $1,000 or more: Pay electronically or deliver a certified or cashier’s check with 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 280420
HARRISBURG PA 17128-0420
Make checks payable to PA Department of Revenue.
Common mistakes
- Mailing a coupon when paying electronically. The form says not to do this.
- Submitting the form when no CNI tax payment is required.
- Entering cents instead of whole dollars.
- Using a date format other than mmddyyyy.
- Omitting the corporation representative’s signature, title, date, email, or telephone number.
- Sending a payment of $1,000 or more by a method other than electronic payment or a certified or cashier’s check delivered in person or by express mail courier.
- Mailing the coupon without detaching it first.
Questions people ask
Can I pay electronically?
Yes. Electronic payments can be made through mypath.pa.gov. Do not mail the coupon if you pay electronically.
What if no CNI tax payment is required?
Do not submit this form.
How must I make a payment of $1,000 or more?
Pay electronically or use a certified or cashier’s check delivered with the coupon in person or by express mail courier. The form recommends electronic funds transfer for these payments.
What format should I use for dates and amounts?
Use mmddyyyy in every date field and whole dollars for the payment amount.