Pennsylvania Estimated Taxes
Tax Year 2012
| PA QUARTERLY ESTIMATED TAX INSTRUCTIONS
WHAT TYPES OF WAGES ARE SUBJECT TO ESTIMATED TAXES?
Any income not subject to withholding such as:
* Wages for domestic service;
* Tips received from customers;
* Wages paid to residents who are seamen engaged in interstate or intercoastal trade or who work in Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia when PA income tax is not withheld by the employer;
* Earnings from self-employment or profits made in a trade, profession, business or farming;
* Gains from the sale, exchange or disposition of property;
* Interest and dividends;
* Rents and royalties;
* Gambling and lottery winnings (except PA Lottery winnings); and
* Income derived from estates and trusts.
WHO HAS TO PAY ESTIMATED TAXES?
You must make PA estimated tax payments if:
1. You reasonably expect, after subtracting your withholding and credits that you would owe at least $246 ($8,000 of income not subject to employer withholding) in tax for 2011.
2. You can reasonably expect your withholdings and allowable
credits to be less than the smaller of:
• Ninety percent of the tax to be shown on your 2011 tax return;
• The product of multiplying the PA taxable income shown on
your 2010 PA tax return by 3.07 percent (0.0307). This calculation
can be used only by taxpayers who were full-year PA
residents in 2010.
HOW DO I PAY ESTIMATED TAXES IN PA?
Submit Pennsylvania Estimated Tax Payments Online:
Pennsylvania Online Estimated Taxes (this link will take you to a site not managed by Easy Estimated Taxes)
Print and Mail:
Pennsylvania State Estimated Tax Form PA-40ES (PDF)
Pennsylvania State Estimated Tax Form PA-40ES Instructions (PDF)
WHERE CAN I GET MORE INFO?
For more information, please refer to Form PA-40ES Instructions (PDF) or visit the State of Pennsylvania Department of Revenue website.