Annual PA filings
- PA-40 personal income tax: generally the April federal deadline.
- Local EIT return: typically the same April deadline.
- Use tax (line on PA-40): filed with the PA-40.
- Property tax bills: set by your county, municipality, and school district (varies).
Quarterly estimated payments
PA estimated payments are typically due:
- Q1 - mid-April.
- Q2 - mid-June.
- Q3 - mid-September.
- Q4 - mid-January of the following year.
Exact dates can shift if a deadline falls on a weekend or holiday.
Inheritance tax (9-month deadline)
The PA inheritance tax return (REV-1500) is due within nine months of the date of death. The 5% early-payment discount is available when payment is made within three months. See our PA inheritance tax guide.
Business tax deadlines
- PA sales tax: monthly, quarterly, or semi-annually based on assigned frequency.
- Employer withholding: PA-W3 quarterly reconciliations and monthly/quarterly deposits.
- Corporate net income tax (CNIT): annual filings tied to fiscal year end.
- Local Business Privilege Tax: varies by municipality.
See our PA small business tax guide for details.
Local EIT deadlines
Most PA local EIT returns are due on the same April day as the PA-40. Some collectors have minor variations. Confirm with your collector (Berkheimer, Keystone Collections, Capital Tax, Berks EIT, LCTCB, Jordan Tax Service, York Adams Tax Bureau, etc.).
Extensions and weekends
When a deadline falls on a Saturday, Sunday, or federal/state holiday, it generally rolls forward to the next business day. An extension to file does not extend the time to pay. Estimated payment of any expected balance is still due by the original deadline.