DPO-05 — Pennsylvania State Tax Due Date Reference Guide (2026 edition)

# CIGARETTE TAX

Jan. 12 December 2025 PACT Act Report
Jan. 15 December 2025 Cigarette Stamping Agent (CSA) Stamp Payment
Jan. 20 December 2025 CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 2025 Unstampable Little Cigar Tax Return
Feb. 10 January PACT Act Report
Feb. 18 January CSA Stamp Payment
Feb. 20 January CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax Return
Feb. 28 2025 Tobacco Dealer Licenses Expire
Mar. 10 February PACT Act Report
Mar. 17 February CSA Stamp Payment
Mar. 20 February CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax Return
Apr. 10
10 March PACT Act Report
Apr. 15 March CSA Stamp Payment
Apr. 21 March CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax Return May 11 April PACT Act Report May 15 April CSA Stamp Payment May 20 April CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax Return June 10 May PACT Act Report June 15 May CSA Stamp Payment
June 22 May CSA Report of Cigarettes and Cigarette Tax

Stamps and DAS-95
Unstampable Little Cigar Tax Return
July 10 June PACT Act Report

# CONSUMER FIREWORKS TAX

Apr. 20 First Quarter Consumer Fireworks Return and

Payment Due
July 20 Second Quarter Consumer Fireworks Return and Payment Due

# CORPORATION TAXES - CORPORATE NET INCOME TAX

Jan. 15 Current year's quarterly estimated payment for CNI for tax years ending Jan. 31, April 30, July 31 and Oct. 31*
Feb. 17 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Sept. 30 of the prior year and the tax year ending Mar. 31 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period) Annual Corporate Net Income (CNI), Corporation Tax Report for previous tax year ending Sept. 30 Current year's quarterly estimated payment for CNI for tax years ending Feb. 28, May 31, Aug. 31 and Nov. 30* DPO-05 11-25 July 15 June CSA Stamp Payment July 20 June CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax Return
Aug. 10 July PACT Act Report
Aug. 17 July CSA Stamp Payment
Aug. 20 July CSA Report of Cigarettes and Cigarette Tax

Stamps and DAS-95
Unstampable Little Cigar Tax Return
Sept. 10 August PACT Act Report
Sept. 15 August CSA Stamp Payment
Sept. 21 August CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax Return
Oct. 13 September PACT Act Report
Oct. 15 September CSA Stamp Payment
Oct. 20 September CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax Return
Nov. 10 October PACT Act Report
Nov. 16 October CSA Stamp Payment
Nov. 20 October CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax Return
Dec. 10 November PACT Act Report
Dec. 15 November CSA Stamp Payment
Dec. 21 November CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax Return
Jan. 11, 2027 December 2026 PACT Act Report
Jan. 15, 2027 December 2026 CSA Stamp Payment
Jan. 20, 2027 December 2026 CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 December 2026 Unstampable Little Cigar Tax Return
Oct. 20 Third Quarter Consumer Fireworks Return and

Payment Due
Jan. 20, 2027 2026 Fourth Quarter Consumer Fireworks Return and Payment Due
Mar. 16 Current year's quarterly estimated payment for CNI for tax years ending March 31, June 30, Sept. 30 and Dec. 31* Annual CNI Corporation Tax Report for previous tax year ending Oct. 31 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Oct. 31 of the prior year and the tax year ending Apr. 30 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period)
Continued on Page 2

Continued from Page 1 Corporation Taxes
Apr. 1 Public Utility Realty Transfer Act (PURTA) (LTA)

RCT-900 Report
Apr. 15 Annual CNI Corporation Tax Report for previous tax year ending Nov. 30 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Nov. 30 of the prior year and the tax year ending May 31 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period) Current year's quarterly estimated payment for CNI for tax years ending April 30, July 31, Oct. 31 and Jan. 31* May 1 PURTA Annual Report previous year and Tentative Prepayment current year
May 15 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Dec. 31 of the prior year and the tax year ending June 30 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period.) Annual CNI Corporation Tax Report for previous tax year ending Dec. 31 Current year's quarterly estimated payment for CNI for tax years ending May 31, Aug. 31, Nov. 30 and Feb. 28* June 15 Annual CNI Corporation Tax Report for previous tax year ending Jan. 31 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Jan. 31 of the current year and the tax year ending July 31 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period) Current year's quarterly estimated payment for CNI for tax years ending June 30, Sept. 30, Dec. 31 and March 31* July 15 Annual CNI Corporation Tax Report for previous tax year ending Feb. 28 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Feb. 28 of the current year and the tax year ending Aug. 31 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period) Current year's quarterly estimated payment for CNI for tax years ending July 31, Oct. 31, Jan. 31 and April 30*
Aug. 17 Annual CNI Corporation Tax Report for previous tax year ending Mar. 31 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Mar. 31 of the current year and the tax year ending Sept. 30 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period)

# CORPORATION TAXES - SPECIALTY TAX AND ESTIMATED TAX

Jan. 13 Annual Mutual Thrift Tax Report for previous tax year ending Sept. 30
Jan. 15 Annual Ag Co-Op Corporation Tax Report for previous tax year ending Sept. 30 Current year's quarterly estimated payment for Mutual Thrifts for tax years ending Jan. 31, April 30, July 31 and Oct. 31*

Feb. 2 Surplus Lines Gross Premiums Tax Report
Feb. 13 Annual Mutual Thrift Corporation Tax Report for previous tax year ending Oct. 31

# Feb. 17 Private Bankers Annual Gross Receipts Tax Report

Aug. 17 Current year's quarterly estimated payment for CNI for tax years ending Aug 31, Nov 30, Feb. 28 and May 31*
Sept. 15 Annual CNI Corporation Tax Report for previous tax year ending Apr. 30 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Apr. 30 of the current year and the tax year ending Oct. 31 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period) Current year's quarterly estimated payment for CNI for tax years ending Sept. 30, Dec. 31, March 31 and June 30*
Oct. 15 Annual CNI Corporation Tax Report for previous tax year ending May 31 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending May 31 of the current year and the tax year ending Nov. 30 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period) Annual CNI Corporation Tax Report for previous tax year ending June 30 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending June 30 of the current year and the tax year ending Dec. 31 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period.) Current year's quarterly estimated payment for CNI for tax years ending Oct. 31, Jan. 31, April 30 and July 31*
Nov. 16 Current year's quarterly estimated payment for CNI for tax years ending Nov. 30, Feb. 28, May 31 and Aug. 31*
Dec. 15 Annual CNI Corporation Tax Report for previous tax year ending July 31 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending July 31 of the current year and tax year ending Jan. 31 of the current year (with a valid extension to file the PA Corporate Tax Report for that period) Current year's quarterly estimated payment for CNI for tax years ending Dec. 31, March 31, June 30 and Sept. 30*
Jan. 15, 2027 Annual CNI Corporation Tax Report for previous tax year ending Aug. 31 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Aug.
31 of the current year and tax year ending Feb. 28 of the current year (with a valid extension to file the PA Corporate Tax Report for that period)
Feb. 17 Annual Ag Co-Op Corporation Tax Report for previous tax year ending Oct. 31 Current year's quarterly estimated payment for Mutual Thrifts for tax years ending Feb. 28, May 31, Aug. 31 and Nov. 30*
Mar. 16 Annual Ag Co-Op Corporation Tax Report for previous tax year ending Nov. 30 Annual Mutual Thrift Corporation Tax Reports for previous tax year ending Nov. 30 Current year's quarterly estimated payments for Mutual Thrifts for tax years ending March 31, June 30, Sept. 30 and Dec. 31*
Continued on Page 3

Continued from Page 2 Corporation Taxes

Mar. 16 Bank Shares Tax Annual Report

Gross Premiums Estimated Prepayment

Utilities Gross Receipts Tax Annual Report

Transportation Gross Receipts Tax Annual Report

Utilities Gross Receipts Tax Prepayment

Transportation Gross Receipts Tax Prepayment

Apr. 15 Gross Premiums Annual Tax Report

# Annual Mutual Thrift and Ag Co-Op Corporation Tax

Reports for previous tax year ending Dec. 31
Current year's quarterly estimated payment for Mutual Thrifts for tax years ending April 30, July 31, Oct. 31 and Jan. 31* May 15 Annual Ag Co-Op Corporation Tax Report for previous tax year ending Jan. 31 Current year's quarterly estimated payment for Mutual Thrifts for tax years ending May 31, Aug. 31, Nov. 30 and Feb. 28* May 18 Annual Mutual Thrift Tax Report for previous tax year ending Jan. 31

# June 1 Domestic and Foreign Marine Annual Tax Report

June 15 Annual Mutual Thrift Corporation Tax Report for previous tax year ending Feb. 28 Anuual Ag Co-Op Corporation Tax Report for previous tax year ending Feb. 28 Current year's quarterly estimated payment for Mutual Thrifts for tax years ending June 30, Sept. 30, Dec. 31 and March 31*

# July 1 Electric Co-Op Annual Tax Report for previous year

July 14 Annual Mutual Thrift Corporation Tax Report for previous tax year ending Mar. 31 July 15 Annual Ag Co-Op Corporation Tax Report for previous tax year ending Mar. 31 Current year's quarterly estimated payment for Mutual
Thrifts for tax years ending July 31, Oct. 31, Jan. 31 and

# April 30*

*Estimated tax payments of corporate net income and mutual thrift taxes for taxpayers electing to pay in installments are due on or before the 15th day of the third, sixth, ninth, and 12th months following the close of the immediately prior tax year.
NOTE: Gross premiums tax for individuals, partnerships, and corporations on premiums paid to unauthorized foreign insurance companies is due within 30 days after the insurance was procured, continued, or renewed.

# WITHHOLDING

Jan. 6 2025 Semimonthly Employer Withholding Deposit

Jan. 21 Semimonthly Employer Withholding Deposit

Jan. 31 All 2025 W-2 Forms and Transmittal

All 1099-MISC/1099-NEC Forms and Transmittal

Feb. 2 2025 Fourth Quarter Quarterly Employer Deposit

Statement and Return

2025 Semimonthly and Monthly Employer Quarterly

Return of Income Tax Withheld

December 2025 Monthly Employer Withholding Deposit

Feb. 4 Semimonthly Employer Withholding Deposit*

Feb. 17 January Monthly Employer Withholding Deposit

Feb. 19 Semimonthly Employer Withholding Deposit*

Mar. 4 Semimonthly Employer Withholding Deposit*

# Mar. 16 February Monthly Employer Withholding Deposit

Aug. 13 Annual Mutual Thrift Corporation Tax Report for previous tax year ending Apr. 30
Aug. 17 Annual Ag Co-Op Corporation Tax Report for previous tax year ending Apr. 30 Current year's quarterly estimated payment for Mutual Thrifts for tax years ending Aug 31, Nov 30, Feb. 28 and May 31*
Sept. 14 Annual Mutual Thrift Corporation Tax Report for previous tax year ending May 31 Current year's quarterly estimated payment for Mutual Thrifts for tax years ending Sept. 30, Dec. 31, March 31 and June 30*
Sept. 15 Annual Ag Co-Op Corporation Tax Report for previous tax year ending May 31
Oct. 13 Annual Mutual Thrift Corporation Tax Report for previous tax year ending June 30
Oct. 15 Ag Co-Op Corporation Tax Report for previous tax year ending June 30 Current year's quarterly estimated payment for Mutual Thrifts for tax years ending Oct. 31, Jan. 31, April 30 and July 31*
Nov. 13 Annual Mutual Thrift Corporation Tax Report for previous tax year ending July 31
Nov. 16 Annual Ag Co-Op Corporation Tax Report for previous tax year ending July 31 Current year's quarterly estimated payment for Mutual Thrifts for tax years ending Nov. 30, Feb. 28, May 31 and Aug. 31*
Dec. 14 Annual Mutual Thrift Corporation Tax Report for previous tax year ending Aug. 31
Dec. 15 Annual Ag Co-Op Corporation Tax Report for previous tax year ending Aug. 31 Current year's quarterly estimated payment for Mutual Thrifts for tax years ending Dec. 31, March 31, June 30 and Sept. 30*

Mar. 18 Semimonthly Employer Withholding Deposit

Apr. 3 Semimonthly Employer Withholding Deposit*

Apr. 15 March Monthly Employer Withholding Deposit

Apr. 20 Semimonthly Employer Withholding Deposit*

Apr. 30 Quarterly Employer Deposit Statement and W-3 Return

May 5 Semimonthly Employer Withholding Deposit*

May 15 April Monthly Employer Withholding Deposit

May 20 Semimonthly Employer Withholding Deposit*

June 3 Semimonthly Employer Withholding Deposit*

June 15 May Monthly Employer Withholding Deposit

June 18 Semimonthly Employer Withholding Deposit*

July 6 Semimonthly Employer Withholding Deposit*

July 15 June Monthly Employer Withholding Deposit
Continued on Page 4

Continued from Page 3 Withholding

July 20 Semimonthly Employer Withholding Deposit*

July 31 Quarterly Employer Deposit Statement and W-3 Return

Aug. 5 Semimonthly Employer Withholding Deposit*

Aug. 17 July Monthly Employer Withholding Deposit

Aug. 19 Semimonthly Employer Withholding Deposit*

Sept. 3 Semimonthly Employer Withholding Deposit*

Sept. 15 August Monthly Employer Withholding Deposit

Sept. 18 Semimonthly Employer Withholding Deposit*

Oct. 5 Semimonthly Employer Withholding Deposit*

Oct. 15 September Monthly Employer Withholding Deposit

Oct. 20 Semimonthly Employer Withholding Deposit*

Nov. 2 Quarterly Employer Deposit Statement and

# W-3 Return

*Semiweekly employer withholding deposit requirement effective for employers with annual withholding greater than or equal to $20,000.
Such employers are required to make withholding deposits on the Wednesday following payday for Wednesday, Thursday, and Friday paydays; and on the Friday following payday for Saturday, Sunday, Monday, and Tuesday paydays. For all withholding due dates, review
REV-1716, available at revenue.pa.gov

# INTERNATIONAL FUEL TAX AGREEMENT (IFTA)

Feb. 2 2025 Fourth Quarter IFTA Tax Report
Feb. 28 Grace period ends for 2025 Decals for IFTA Carriers
Mar. 1 Current year's IFTA Decals required to be displayed
Apr. 30 2026 First Quarter IFTA Tax Report

# MALT BEVERAGE TAX

Jan. 15 December 2025 Malt Beverage Manufacturer and Bonded Importer Report
Feb. 17 January Malt Beverage Manufacturer and Bonded Importer Report
Mar. 16 February Malt Beverage Manufacturer and Bonded Importer Report
Apr. 15 March Malt Beverage Manufacturer and Bonded Importer Report May 15 April Malt Beverage Manufacturer and Bonded Importer Report June 15 May Malt Beverage Manufacturer and Bonded Importer Report June Malt Beverage Manufacturer and Bonded Importer Report

# MEDICAL MARIJUANA GROSS RECEIPTS TAX

Apr. 30 First Quarter Medical Marijuana Gross Receipts Tax Payment Due July 31 Second Quarter Medical Marijuana Gross Receipts Tax Payment Due
Nov. 4 Semimonthly Employer Withholding Deposit*
Nov. 16 October Monthly Employer Withholding Deposit
Nov. 19 Semimonthly Employer Withholding Deposit*
Dec. 3 Semimonthly Employer Withholding Deposit*
Dec. 15 November Monthly Employer Withholding Deposit
Dec. 18 Semimonthly Employer Withholding Deposit*
Jan. 6, 2027 2026 Semimonthly Employer Withholding Deposit
Jan. 31, 2027 All 2026 W-2 Forms and Transmittal
Feb. 1, 2027 December Monthly Employer Withholding Deposit 2026 Fourth Quarter Quarterly Employer Deposit Statement and Return 2026 Semimonthly and Monthly Employer Quarterly Return of Income Tax Withheld July 31 2026 Second Quarter IFTA Tax Report
Nov. 1 First Day to display 2027 IFTA Decals
Nov. 2 2026 Third Quarter IFTA Tax Report
Dec. 31 Current year's IFTA Decals expire except for grace period
Aug. 17 July Malt Beverage Manufacturer and Bonded Importer Report
Sept. 15 August Malt Beverage Manufacturer and Bonded Importer Report
Oct. 15 September Malt Beverage Manufacturer and Bonded Importer Report
Nov. 16 October Malt Beverage Manufacturer and Bonded Importer Report
Dec. 15 November Malt Beverage Manufacturer and Bonded Importer Report
Jan. 15, 2025 December 2026 Malt Beverage Manufacturer and Bonded Importer Report
Nov. 2 Third Quarter Medical Marijuana Gross Receipts Tax Payment Due
Feb. 1, 2027 2026 Fourth Quarter Medical Marijuana Gross Receipts Tax Payment Due

MOTOR AND ALTERNATIVE FUEL TAXES
Jan. 20 December 2025 Monthly Motor Fuels and Alternative Fuel Taxes Report
Feb. 20 January Monthly Motor Fuels and Alternative Fuel Taxes Report
Mar. 20 February Monthly Motor Fuels and Alternative Fuel Taxes Report
Apr. 20 March Monthly Motor Fuels and Alternative Fuel Taxes Report May 20 April Monthly Motor Fuels and Alternative Fuel Taxes Report May 31 Liquid Fuels and Fuels Distributor Permits expire Alternative Fuels Tax Permits expire June 22 May Monthly Motor Fuels and Alternative Fuel Taxes Report

# MOTOR CARRIERS ROAD TAX

Feb. 28 Grace period ends for 2025 Decals for Non-IFTA Carriers
Mar. 1 Current year's Motor Carriers Road Tax Decals required to be displayed

OTHER TOBACCO PRODUCTS (OTP)
Jan. 20 December 2025 OTP Reporting (REV-679)
December 2025 OTP Tax Return and Payment
December 2025 OTP Roll-Your-Own (RYO) NPM Report (REV-1808)
Feb. 20 January OTP Reporting (REV-679)
January OTP Tax Return and Payment
January OTP Roll-Your-Own (RYO) NPM Report (REV-1808)
Mar. 20 February OTP Reporting (REV-679)
February OTP Tax Return and Payment
February OTP Roll-Your-Own (RYO) NPM Report (REV-1808)
Apr. 20 March OTP Reporting (REV-679)
March OTP Tax Return and Payment
March OTP Roll-Your-Own (RYO) NPM Report (REV-1808) May 20 April OTP Reporting (REV-679) April OTP Tax Return and Payment April OTP Roll-Your-Own (RYO) NPM Report (REV-1808) June 22 May OTP Reporting (REV-679) May OTP Tax Return and Payment May OTP Roll-Your-Own (RYO) NPM Report (REV-1808) July 20 June OTP Reporting (REV-679) June OTP Tax Return and Payment June OTP Roll-Your-Own (RYO) NPM Report (REV-1808) July 20 June Monthly Motor Fuels and Alternative Fuel Taxes Report
Aug. 20 July Monthly Motor Fuels and Alternative Fuel Taxes Report
Sept. 21 August Monthly Motor Fuels and Alternative Fuel Taxes Report
Oct. 20 September Monthly Motor Fuels and Alternative Fuel Taxes Report
Nov. 20 October Monthly Motor Fuels and Alternative Fuel Taxes Report
Dec. 21 November Monthly Motor Fuels and Alternative Fuel Taxes Report
Nov. 1 First day to display 2027 Motor Carriers Road Tax Decals
Dec. 31 Motor Carriers Road Tax Decals expire except for grace period
Aug. 20 July OTP Reporting (REV-679)
July OTP Tax Return and Payment
July OTP Roll-Your-Own (RYO) NPM Report (REV-1808)
Sept. 21 August OTP Reporting (REV-679)
August OTP Tax Return and Payment
August OTP Roll-Your-Own (RYO) NPM Report (REV-1808)
Oct. 20 September OTP Reporting (REV-679)
September OTP Tax Return and Payment
September OTP Roll-Your-Own (RYO) NPM Report (REV-1808)
Nov. 20 October OTP Reporting (REV-679)
October OTP Tax Return and Payment
October OTP Roll-Your-Own (RYO) NPM Report (REV-1808)
Dec. 21 November OTP Reporting (REV-679)
November OTP Tax Return and Payment
November OTP Roll-Your-Own (RYO) NPM Report (REV-1808)
Jan. 20, 2027 December 2026 OTP Reporting (REV-679) December 2026 OTP Tax Return and Payment December 2026 OTP Roll-Your-Own (RYO) NPM Report (REV-1808)

# PARI-MUTUEL WAGERING TAX

Feb. 20 January Licensed Racing Entities Tax Return and Payment Due January Secondary Pari-Mutuel Organizations Tax

Return and Payment Due
Mar. 20 February Licensed Racing Entities Tax Return and Payment Due February Secondary Pari-Mutuel Organizations Tax

Return and Payment Due
Apr. 20 March Licensed Racing Entities Tax Return and Payment Due March Secondary Pari-Mutuel Organizations Tax Return and Payment Due May 20 April Licensed Racing Entities Tax Return and Payment Due April Secondary Pari-Mutuel Organizations Tax Return and Payment Due June 22 May Licensed Racing Entities Tax Return and Payment Due May Secondary Pari-Mutuel Organizations Tax Return and Payment Due July 20 June Licensed Racing Entities Tax Return and Payment Due June Secondary Pari-Mutuel Organizations Tax Return and Payment Due

# PERSONAL INCOME TAX

Jan. 15 Final 2025 Estimated Personal Income Tax Declaration and Payment Fourth 2025 Installment Payment of Nonresident Withholding Tax - PA-S Corporations and Partnerships*
Jan. 27 First day to file 2025 PA Income Tax Returns using myPATH First day 2024 refund returns can be processed by the department
Jan. 31 1099-R Information Returns for Early Distributions
Apr. 15 First 2026 Estimated Personal Income Tax Declaration and Payment for Individuals, Estates and Trusts First 2026 Installment Payment of Nonresident Withholding Tax - PA-S Corporations and Partnerships 2025 Annual Personal Income Tax Returns - Residents, Nonresidents, Part-Year Residents and Consolidated Nonresident Returns Annual 2025 Personal Income Tax Approved Extension to File Annual 2025 Fiduciary Income Tax Returns
*Date represents a year ending on Dec. 31 (calendar year filer). When the year ends in any other month, the PA-41 Fiduciary Income Tax
Return or the PA-20S/PA-65 Information Return is due on the 15th day of the fourth month following the close of the fiscal year. The final payment of the balance of personal income tax due and withheld from the income of the nonresident partners is due with the filing of the PA-20S/PA-65.
NOTE: If the due date for an Estimated or Installment Payment falls on a weekend, it will be due the next business day.

# PUBLIC TRANSPORTATION ASSISTANCE FUND TAXES AND FEES

Jan. 20 2025 Fourth Quarter PTA Return
Apr. 20 First Quarter PTA Return
July 20 Second Quarter PTA Return
Aug. 20 July Licensed Racing Entities Tax Return and Payment Due July Secondary Pari-Mutuel Organizations Tax Return and Payment Due
Sept. 21 August Licensed Racing Entities Tax Return and Payment Due August Secondary Pari-Mutuel Organizations Tax Return and Payment Due
Oct. 20 September Licensed Racing Entities Tax Return and Payment Due September Secondary Pari-Mutuel Organizations Tax Return and Payment Due
Nov. 20 October Licensed Racing Entities Tax Return and Payment Due October Secondary Pari-Mutuel Organizations Tax

Return and Payment Due
Dec. 21 November Licensed Racing Entities Tax Return and Payment Due November Secondary Pari-Mutuel Organizations Tax Return and Payment Due
Jan. 20, 2027 December Licensed Racing Entities Tax Return and Payment Due December Secondary Pari-Mutuel OrganizationsTax Return and Payment Due
Apr. 15 Annual 2025 PA S Corporation/Partnership Information Return (PA-20S/PA-65)* June 15 Second 2026 Estimated Personal Income Tax Declaration and Payment for Individuals, Estates and Trusts July 15 Second 2026 Installment Payment of Nonresident Withholding Tax - PA-S Corporations and Partnerships
Sept. 15 Third 2026 Estimated Personal Income Tax Declaration and Payment for Individuals, Estates and Trusts Annual 2025 PA S Corporation/Partnership Information Return (PA-20S/PA-65) with five-month extension*
Sept. 30 Annual 2025 Fiduciary Income Tax Returns with five-and-a-half-month extension*
Oct. 15 Third 2026 Installment Payment of Nonresident Withholding Tax - PA-S Corporations and Partnerships 2025 Annual Personal Income Tax Return with six-month extension
Oct. 20 Third Quarter PTA Return
Jan. 20, 2027 2026 Fourth Quarter PTA Return

# SALES TAX (STATE AND LOCAL)

Jan. 20 December 2025 Monthly Sales Tax Return 2025 Fourth Quarter Sales Tax Return
Jan. 31 Promoter Certificates expire
Transient Vendor Certificates expire
Feb. 20 January Monthly Sales Tax Return
2025 Semiannual Sales Tax Return
Mar. 20 February Monthly Sales Tax Return
Apr. 20 First Quarter Sales Tax Return
March Monthly Sales Tax Return
May 20 April Monthly Sales Tax Return
June 22 May Monthly Sales Tax Return
Businesses required to make prepayments for Sales, Use, and Hotel Occupancy Tax must remit a separate payment by the 20th of the current month. For a schedule of return and prepayment due dates, review REV-819, available at revenue.pa.gov

SMALL GAMES OF CHANCE
Jan. 20 December 2025 tavern tax returns due from distributors Annual report for licensees 2025 Fourth Quarter tavern tax returns due from tavern gaming licensees
Feb. 20 January tavern tax returns due from distributors
Mar. 20 February tavern tax returns due from distributors
Mar. 31 Manufacturer certifications expire
Apr. 20 March tavern tax returns due from distributors First Quarter tavern tax returns due from tavern gaming licensees May 20 April tavern tax returns due from distributors May 31 Distributor licenses expire June 22 May tavern tax returns due from distributors July 20 June tavern tax returns due from distributors Second Quarter tavern tax returns due from tavern
Tavern tax reporting system available for distributors and taverns at revenue.pa.gov/SGOC

# VEHICLE RENTAL TAX

Jan. 20 2025 Fourth Quarter Vehicle Rental Tax Return
Feb. 15 2025 Vehicle Rental Tax Reconciliation
Apr. 20 First Quarter Vehicle Rental Tax Return

# WINE EXCISE TAX (WET)

Jan. 20 2025 Fourth Quarter Wine Excise Tax Return and Payment
Apr. 20 First Quarter Wine Excise Tax Return and Payment July 20 Second Quarter Wine Excise Tax Return and Payment facebook.com/padepartmentofrevenue linkedin.com/company/parevenue July 20 Second Quarter Sales Tax Return June Monthly Sales Tax Return
Aug. 20 July Monthly Sales Tax Return
Semiannual Sales Tax Return
Sept. 21 August Monthly Sales Tax Return
Oct. 20 Third Quarter Sales Tax Return
September Monthly Sales Tax Return
Nov. 20 October Monthly Sales Tax Return
Dec. 21 November Monthly Sales Tax Return
Jan. 20, 2027 December 2026 Monthly Sales Tax Return 2026 Fourth Quarter Sales Tax Return gaming licensees
Aug. 20 July tavern tax returns due from distributors
Sept. 21 August tavern tax returns due from distributors
Oct. 20 September tavern tax returns due from distributors Third Quarter tavern tax returns due from tavern gaming licensees
Nov. 20 October tavern tax returns due from distributors
Dec. 21 November tavern tax returns due from distributors
Jan. 20, 2027 December 2026 tavern tax returns due from distributors Annual report for licensees 2026 Fourth Quarter tavern tax returns due from tavern gaming licensees Tavern annual report for licencess
Feb. 1, 2027 Annual club reporting due
July 20 Second Quarter Vehicle Rental Tax Return
Oct. 20 Third Quarter Vehicle Rental Tax Return
Jan. 20, 2027 2026 Fourth Quarter Vehicle Rental Tax Return
Oct. 20 Third Quarter Wine Excise Tax Return and Payment
Jan. 20, 2027 2026 Fourth Quarter Wine Excise Tax Return and Payment twitter.com/parevenue @parevenue