Form REV276: Application for Automatic Extension of Time to File
Form REV-276, also known as the "Application for Extension of Time to File," is a document used by taxpayers in Pennsylvania to request an automatic extension for filing their state income tax return. It allows you more time to gather necessary documents, complete the tax return accurately, and avoid late filing penalties.
Who Should Use Form REV276?
This form is ideal for taxpayers who anticipate needing more time to file their Pennsylvania return by the original due date, typically April 15th for calendar year filers. Here are some common reasons to use Form REV276:
A. Incomplete Tax Documents: You might be waiting for tax documents like W-2s, 1099s, or investment statements to arrive before finalizing your return.
B. Complex Tax Situation: If your tax situation is intricate, involving multiple income sources, deductions, or credits, you may require extra time to ensure accuracy.
C. Unexpected Life Events: Unexpected circumstances like illness, natural disasters, or caregiving responsibilities could delay your ability to file on time.
Who Can Use Form REV-276?
Most Pennsylvania taxpayers can utilize Form REV-276, including those filing:
- PA-40: Resident Individual Income Tax Return
- PA-40 NRC: Nonresident and Part-Year Resident Return
- PA-41: School District Income Tax Return (For Philadelphia residents)
- PA-20S: Corporation Tax Return (S Corporations)
- PA-65: Partnership Return
How Long Does the Extension Last?
The extension period granted by Form REV-276 varies depending on the type of tax return you're filing:
- PA-40 and PA-40 NRC: Six months from the original due date (typically October 15th)
- PA-41: Five and a half months from the original due date
- PA-20S/PA-65: Five months from the original due date (if no additional withholding tax is owed) or until the federal extension expires (if applicable)
How to File Form REV276?
Step 1: Download the form: Download the latest version of Form REV276 attached below.
Step 2: Complete the form: Fill out the form accurately, including your personal information, tax year, and reason for requesting the extension (optional).
Step 3: Submit the Form: Mail the completed form to: PA DEPARTMENT OF REVENUE, BUREAU OF INDIVIDUAL TAXES, PO BOX 280504, HARRISBURG PA 17128-0504
Do I need to file Form REV-276 if I have a federal extension?
In some cases, you may not need to file Form REV-276 if you already have an approved federal extension for filing your federal income tax return. The PA Department of Revenue will automatically grant you a similar extension for your Pennsylvania return, provided you don't owe any Pennsylvania income tax. However, it's always best to check with the PA Department of Revenue for the latest guidelines.
What happens if I miss the filing deadline for Form REV-276?
If you miss the deadline to file Form REV-276, you may still be able to file your tax return late. However, you will be subject to late filing penalties and potentially interest charges on any unpaid taxes.
Can I estimate my tax liability on Form REV-276?
While Form REV-276 itself doesn't have a section for estimating your tax liability, you can include a separate document with your estimated tax payment to inform the PA Department of Revenue.
Where can I get Form REV-276?
You can download the latest version of Form REV-276 attached below.