2025 Pennsylvania State Tax Deadlines
Pennsylvania Individual income tax filing deadlines and extensions for 2025
If you are a resident or have been involved in business operations within Pennsylvania, you might be required to file Pennsylvania State taxes. Pennsylvania maintains a flat income tax rate of 3.07% for most residents, making tax calculations relatively straightforward. This comprehensive guide outlines the key tax deadlines and considerations applicable to Pennsylvania in 2025.
Pennsylvania business tax deadlines for 2025
C Corporations' deadlines and requirements
Pennsylvania C Corporations must file and pay Corporate Income Taxes by May 15, 2026.
Filing requirements include the following components:
- Complete Form RCT-101 – PA Corporate Tax Report
- File online with the Pennsylvania Department of Revenue
- File by mail must be postmarked by the due date
- Corporate tax rate reduced to 7.99% for 2025
Extension to file taxes in Pennsylvania for 2025
The Extension Deadline for Pennsylvania Corporate income tax returns is November 15, 2026. Pennsylvania automatically grants a six-month extension on filing Corporate income tax returns if a federal extension is filed. This is an extension to FILE, not an extension to PAY—payment is still due May 15, 2026.
Pass-through entities
Pennsylvania S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in Pennsylvania by April 15, 2026.
Required forms include Form PA-20S for S Corporation Information Return and Form PA-65 for Partnership Information Return.
Extension to file S Corporations and Partnerships taxes in Pennsylvania for 2025
The Extension Deadline for Pennsylvania S Corporations and Partnerships returns is September 15, 2026. Pennsylvania grants a five-month extension for filing pass-through entity returns using Form REV-276. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Pennsylvania Individual tax considerations for 2025
Filing requirements and income thresholds
Pennsylvania Individuals must file a State income tax return if they have taxable income subject to Pennsylvania tax.
Pennsylvania uses a flat tax rate of 3.07% on most taxable income, with certain types of income exempt from State taxation.
Estimated tax deadline for Pennsylvania 2025
Estimated tax payments are due on these dates:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
Use Form PA-40ES to calculate and submit quarterly estimated payments.
Who must make estimated payments
You must make Pennsylvania estimated income tax payments during 2025 if you expect to owe tax after withholding and credits. Pennsylvania requires 100% of tax liability to be paid by April 15, 2026, to avoid penalties.
Individual tax deadline for Pennsylvania 2025
You must file and pay Individual Income Taxes in Pennsylvania by April 15, 2026. Pennsylvania accepts electronic filing through the myPATH online system.
Available forms include Form PA-40 for Residents and Form PA-40NR for Nonresidents.
Extension to file taxes in Pennsylvania for 2025
The Extension Deadline is October 15, 2026, to file your Pennsylvania Individual Income tax return. Pennsylvania automatically grants a six-month extension if a federal extension is filed and no tax is due. If you do NOT file a federal extension or have tax owing, file Form REV-276. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
What Pennsylvania tax professionals need to know
Several key considerations make Pennsylvania's tax landscape unique for 2025. The State's flat tax rate simplifies calculations, and Pennsylvania does not tax retirement income for most residents. The Corporate tax rate is scheduled to continue its planned reduction to 7.99% in 2025, with further reductions anticipated through 2031.
Reciprocal agreements
Pennsylvania has reciprocal agreements with Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia. This means residents of these states working in Pennsylvania may not need to file Pennsylvania returns, and vice versa, simplifying tax planning strategies.
Corporate tax changes
Pennsylvania's Corporate income tax rate decreased from 8.49% to 7.99% on January 1, 2025. Additionally, the net operating loss deduction will increase from 40% to 50% in 2026, providing significant opportunities for business tax savings.
Pennsylvania tax compliance best practices
Pennsylvania encourages electronic filing through the myPATH system for both Individuals and businesses. The State offers various tax-saving strategies, including favorable treatment of retirement income.
Inheritance tax requirements
Pennsylvania requires inheritance tax returns to be filed within nine months of the decedent's death. Estate planning is crucial for Pennsylvania residents with significant assets.
Local tax considerations
Many Pennsylvania municipalities impose local earned income taxes that vary by jurisdiction. The Act 32 standardization continues to streamline local tax collection, but taxpayers should verify their specific regional requirements.
Retirement income benefits
Pennsylvania does not tax most retirement income, including Social Security benefits, pensions, and distributions from retirement accounts. This makes it attractive for retirees considering retirement income planning.
Military benefits
Pennsylvania provides favorable treatment for military retirement pay and active-duty compensation. This makes it an attractive State for military families planning their financial strategies.
Disaster relief considerations
Some Pennsylvania taxpayers affected by Tropical Storm Debby in 2024 may qualify for extended deadlines through February 3, 2025. Individuals affected should consult the Pennsylvania Department of Revenue for specific eligibility requirements.
Pennsylvania wage tax and withholding
Pennsylvania mandates withholding for non-employee compensation paid to non-residents, including 1099-MISC/NEC payments. This requires careful compliance tracking for businesses operating across State lines.
Sources
- Pennsylvania Department of Revenue
- Pennsylvania Corporate Tax Information
- Pennsylvania Individual Tax Information
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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