Pennsylvania Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary
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Connect with a TaxPro →Pennsylvania Business Tax Extension – LLC / Partnership
PA REV-853 | Pennsylvania Annual Extension Request • LLC / PartnershipPennsylvania LLC & Partnership Tax Extension
Pennsylvania LLCs and partnerships file Form PA-65 (PA S Corporation/Partnership Information Return) with the Pennsylvania Department of Revenue. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. Pennsylvania does not automatically honor the federal Form 7004 extension–a separate Pennsylvania extension request must be filed using Form REV-853. Payment of all Pennsylvania income tax owed is required by March 16, 2026 to avoid the failure-to-pay penalty and interest, even when an extension has been granted.
Extending a Pennsylvania LLC or Partnership Return
File IRS Form 7004 before March 16, 2026 for the federal extension, then separately file Pennsylvania Form REV-853 before March 16, 2026 to extend the Pennsylvania PA-65 return to September 15, 2026. Pay all Pennsylvania income tax owed by March 16, 2026 through myPATH or by mailing a payment to: PA Department of Revenue, PO Box 280427, Harrisburg, PA 17128-0427. Pennsylvania LLCs with nonresident partners must also ensure that the Pennsylvania withholding requirement for nonresident partners has been addressed–nonresident composite withholding is not extended by the filing extension.
PA LLC Extension Best Practices
- File IRS Form 7004 before March 16, 2026 for the federal LLC extension and separately file Pennsylvania Form REV-853 to extend the PA-65 to September 15, 2026.
- Pay all Pennsylvania income tax owed by March 16, 2026 through myPATH or by mail to avoid the 1%/month failure-to-pay penalty.
- Confirm nonresident partner withholding requirements and remit any required amounts by March 16, 2026.
- File the completed Form PA-65 with the Pennsylvania Department of Revenue by September 15, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Pennsylvania return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Pennsylvania return by September 15, 2026
How to Pay
Pennsylvania requires online payment for tax amounts of $750 or more. Submit electronically via the Pennsylvania Online Tax Extension Payment portal. For amounts under $750, complete PA REV-853 | Pennsylvania Annual Extension Request and mail with your payment.
Pennsylvania Online Payment Portal
Submit electronically through the Pennsylvania Online Tax Extension Payment system. Required for all payments $750 and above.
PA REV-853 | Pennsylvania Annual Extension Request by Check
Download PA REV-853 | Pennsylvania Annual Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 280427
Harrisburg, PA 17128-0427
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 1% per month on unpaid tax. |
LLC / Partnership Quick Reference
| State Abbreviation | PA |
| Entity Type | LLC / Partnership |
| Extension Status | Must file PA REV-853 (C-Corp/S-Corp/LLC/Partnership) or REV-276 (Fiduciary/Estate/Trust) — not automatic with federal extension. |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | PA REV-853 | Pennsylvania Annual Extension Request |
| Online Payment | Pennsylvania Online Tax Extension Payment |
| State Agency | Pennsylvania Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 1% per month on unpaid tax. |
Pennsylvania Business Tax Extension – S Corporation
PA REV-853 | Pennsylvania Annual Extension Request • S CorporationPennsylvania S Corporation Tax Extension
Pennsylvania S corporations file Form PA-20S (PA S Corporation Information Return) with the Pennsylvania Department of Revenue. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. Pennsylvania does not automatically honor the federal Form 7004 extension for S corporation returns–a separate Pennsylvania extension must be filed using Form REV-853 before March 16, 2026. Pennsylvania S corporation shareholders pay Pennsylvania Personal Income Tax at the flat 3.07% rate on their share of S corporation income. Pennsylvania does not recognize the federal S corporation election for corporate net income tax purposes–the Pennsylvania corporate net income tax applies to corporations with Pennsylvania nexus, but Pennsylvania-qualified S corporations are generally exempt at the entity level.
Extending a Pennsylvania S Corporation Return
File both IRS Form 7004 and Pennsylvania Form REV-853 before March 16, 2026. The Pennsylvania extension moves the PA-20S filing deadline to September 15, 2026. Pay all Pennsylvania income tax owed by March 16, 2026 through myPATH or by mailing a payment to: PA Department of Revenue, PO Box 280427, Harrisburg, PA 17128-0427. Pennsylvania S corporations with nonresident shareholders must address nonresident withholding or composite return obligations by March 16, 2026–these payments are not extended by the filing extension.
PA S Corporation Extension Checklist
- File IRS Form 7004 AND Pennsylvania Form REV-853 before March 16, 2026–both are required to extend the PA-20S return to September 15, 2026.
- Pay all Pennsylvania income tax by March 16, 2026 through myPATH or by mail to avoid the 1%/month penalty.
- Confirm the Pennsylvania S corporation election status (Form REV-976) before the March 16, 2026 deadline.
- File the completed Form PA-20S with the Pennsylvania Department of Revenue by September 15, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Pennsylvania return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Pennsylvania return by September 15, 2026
How to Pay
Pennsylvania requires online payment for tax amounts of $750 or more. Submit electronically via the Pennsylvania Online Tax Extension Payment portal. For amounts under $750, complete PA REV-853 | Pennsylvania Annual Extension Request and mail with your payment.
Pennsylvania Online Payment Portal
Submit electronically through the Pennsylvania Online Tax Extension Payment system. Required for all payments $750 and above.
PA REV-853 | Pennsylvania Annual Extension Request by Check
Download PA REV-853 | Pennsylvania Annual Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 280427
Harrisburg, PA 17128-0427
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 1% per month on unpaid tax. |
S Corporation Quick Reference
| State Abbreviation | PA |
| Entity Type | S Corporation |
| Extension Status | Must file PA REV-853 (C-Corp/S-Corp/LLC/Partnership) or REV-276 (Fiduciary/Estate/Trust) — not automatic with federal extension. |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | PA REV-853 | Pennsylvania Annual Extension Request |
| Online Payment | Pennsylvania Online Tax Extension Payment |
| State Agency | Pennsylvania Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 1% per month on unpaid tax. |
Pennsylvania Business Tax Extension – C Corporation
PA REV-853 | Pennsylvania Annual Extension Request • C CorporationPennsylvania C Corporation Tax Extension
Pennsylvania C corporations file Form RCT-101 (PA Corporate Net Income Tax Report) with the Pennsylvania Department of Revenue. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. Pennsylvania does not automatically follow the federal Form 7004 extension–a separate Pennsylvania extension must be filed using Form REV-853 before April 15, 2026. Pennsylvania's Corporate Net Income (CNI) tax rate is 8.49% for tax year 2025, with a scheduled reduction to 4.99% by 2031. All Pennsylvania CNI tax must be paid by April 15, 2026 to avoid the failure-to-pay penalty and interest.
Requesting a Pennsylvania C Corporation Extension
File both IRS Form 7004 and Pennsylvania Form REV-853 before April 15, 2026 to extend the Pennsylvania RCT-101 return to October 15, 2026. Pay all Pennsylvania CNI tax by April 15, 2026 through myPATH or by mailing a payment to: PA Department of Revenue, PO Box 280427, Harrisburg, PA 17128-0427. Pennsylvania C corporations apportioning income to multiple states use a single-sales-factor formula based on Pennsylvania sales, so complete the Pennsylvania sales factor calculation before April 15, 2026 to accurately estimate the extension payment.
PA C Corporation Extension Checklist
- File IRS Form 7004 AND Pennsylvania Form REV-853 before April 15, 2026–both are required to extend the RCT-101 return to October 15, 2026.
- Pay all Pennsylvania CNI tax by April 15, 2026 through myPATH or by mail to avoid the 1%/month failure-to-pay penalty.
- Apply the Pennsylvania single-sales-factor apportionment formula to estimate CNI tax accurately before April 15, 2026.
- File the completed Form RCT-101 with the Pennsylvania Department of Revenue by October 15, 2026.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Pennsylvania return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Pennsylvania return by October 15, 2026
How to Pay
Pennsylvania requires online payment for tax amounts of $750 or more. Submit electronically via the Pennsylvania Online Tax Extension Payment portal. For amounts under $750, complete PA REV-853 | Pennsylvania Annual Extension Request and mail with your payment.
Pennsylvania Online Payment Portal
Submit electronically through the Pennsylvania Online Tax Extension Payment system. Required for all payments $750 and above.
PA REV-853 | Pennsylvania Annual Extension Request by Check
Download PA REV-853 | Pennsylvania Annual Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 280427
Harrisburg, PA 17128-0427
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 1% per month on unpaid tax. |
C Corporation Quick Reference
| State Abbreviation | PA |
| Entity Type | C Corporation |
| Extension Status | Must file PA REV-853 (C-Corp/S-Corp/LLC/Partnership) or REV-276 (Fiduciary/Estate/Trust) — not automatic with federal extension. |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | PA REV-853 | Pennsylvania Annual Extension Request |
| Online Payment | Pennsylvania Online Tax Extension Payment |
| State Agency | Pennsylvania Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 1% per month on unpaid tax. |
Pennsylvania Business Tax Extension – Fiduciary
PA REV-276 | Pennsylvania Fiduciary Extension of Time to File • FiduciaryPennsylvania Fiduciary Tax Extension
Pennsylvania trusts and estates with Pennsylvania source income file Form PA-41 (Pennsylvania Fiduciary Income Tax Return) with the Pennsylvania Department of Revenue. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. Pennsylvania does not automatically follow the federal Form 7004 extension for fiduciary returns–a separate Pennsylvania extension must be filed using Form REV-853 before April 15, 2026. Pennsylvania fiduciary income tax is assessed at a flat 3.07% rate on Pennsylvania-taxable fiduciary income.
Extending a Pennsylvania Fiduciary Return
File both IRS Form 7004 and Pennsylvania Form REV-853 before April 15, 2026. The Pennsylvania extension moves the PA-41 filing deadline to October 15, 2026. Pay all Pennsylvania fiduciary income tax by April 15, 2026 through myPATH or by mailing a check to: PA Department of Revenue, PO Box 280427, Harrisburg, PA 17128-0427. Pennsylvania taxes resident trusts on all income regardless of source, while nonresident trusts pay Pennsylvania tax only on Pennsylvania-source income. Confirm the trust's residency status before computing the extension payment.
PA Fiduciary Extension Checklist
- File IRS Form 7004 AND Pennsylvania Form REV-853 before April 15, 2026–both are required to extend the PA-41 to October 15, 2026.
- Pay all Pennsylvania fiduciary income tax (3.07% flat rate) by April 15, 2026 through myPATH or by mail to avoid the 1%/month failure-to-pay penalty.
- Confirm the trust's Pennsylvania residency status to determine whether all income or only Pennsylvania-source income is subject to PA tax.
- File the completed Form PA-41 with the Pennsylvania Department of Revenue by October 15, 2026.
Working with a Tax Professional
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Pennsylvania return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Pennsylvania return by October 15, 2026
How to Pay
Pennsylvania requires online payment for tax amounts of $750 or more. Submit electronically via the Pennsylvania Online Tax Extension Payment portal. For amounts under $750, complete PA REV-276 | Pennsylvania Fiduciary Extension of Time to File and mail with your payment.
Pennsylvania Online Payment Portal
Submit electronically through the Pennsylvania Online Tax Extension Payment system. Required for all payments $750 and above.
PA REV-276 | Pennsylvania Fiduciary Extension of Time to File by Check
Download PA REV-276 | Pennsylvania Fiduciary Extension of Time to File and mail with your check or money order. Include your EIN and tax year on the check.
PO Box 280427
Harrisburg, PA 17128-0427
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 1% per month on unpaid tax. |
Fiduciary Quick Reference
| State Abbreviation | PA |
| Entity Type | Fiduciary |
| Extension Status | Must file PA REV-853 (C-Corp/S-Corp/LLC/Partnership) or REV-276 (Fiduciary/Estate/Trust) — not automatic with federal extension. |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | PA REV-276 | Pennsylvania Fiduciary Extension of Time to File |
| Online Payment | Pennsylvania Online Tax Extension Payment |
| State Agency | Pennsylvania Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 1% per month on unpaid tax. |
Extended? Your Pennsylvania Business Return Deadline Is Coming Up.
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