Pennsylvania Department of Revenue Form Instructions
PA-40 Schedule ES — Estimated Tax
preamble
✁ 2025 PA-40 ES INDIVIDUAL (EX) 08-24 (FI)
DECLARATION OF ESTIMATED PERSONAL INCOME TAX DECLARATION OF ESTIMATED
PERSONAL INCOME TAX (PA-40 ES) Use the 2025 Form PA-40 ES-I to make your quarterly estimated payment of tax owed. Do not use this voucher for any other purpose. Follow the instructions below. SOCIAL SECURITY NUMBER (SSN) ● SSN - enter the primary taxpayer's nine-digit SSN without the hyphens. ● SSN - enter the spouse's nine-digit SSN without the hyphens.
DAYTIME TELEPHONE NUMBER
Enter the daytime telephone number of the taxpayer(s).
NAME OF TAXPAYER AND SPOUSE
● Print the last name, first name, and middle initial of the taxpayer and/or spouse.
DATE FILED
Enter the date you are making the payment in the following format MMDDYYYY.
FISCAL FILERS ONLY
Don't use these fields if you are a calendar year filer. If you are a fiscal year filer you will need to enter the beginning and ending of your fiscal year in the appropriate boxe s in the following format MMDDYYYY.
PAYMENT
Carefully enter the amount of the payment. Enter the amount of the payment using dollars and cents without the decimal place. Make the check or money order payable to the PA DEPARTMENT OF REVENUE. Please write on the check or money order: ● The last four digits of the primary taxpayer's SSN; ● "2025 PA-40 ES"; and ● Quarter you are filing. If the check or money order does not include the primary taxpayer's name, the department will also need the name of the primary taxpayer as well as the information requested above. In the event the check becomes separated from the PA-40 ES-I, the department will need this information to accurately apply the payment.
DECLARATION OF ESTIMATED TAX
Carefully enter the amount of the estimated tax expected to be due for the entire year. Enter the amount using dollars and cents without the decimal place.
MAILING ADDRESS
If filing a paper return, please remit payment with the return. If filing electronically, please use the following address to mail a payment to the department:
PA DEPARTMENT OF REVENUE
PO BOX 280403 HARRISBURG PA 17128-0403
ELECTRONIC SERVICES
Individuals can remit estimated, extension, and tax due payments through the department's myPATH portal. Visit mypath.pa.gov and select Make a payment to pay via electronic funds transfer. Payments equal to or greater than $15,000 must be made electronically. Payments not made electronically will be subject to a penalty equal to 3 percent of the payment amount not to exceed $500. t Detach here t
DEPARTMENT USE ONLY
PRIMARY SSN SPOUSE'S SSN
LAST NAME FIRST NAME MI
SPOUSE'S LAST NAME FIRST NAME MI
FIRST LINE OF ADDRESS CITY STATE ZIP PHONE NUMBER SECOND LINE OF ADDRESS
PAYMENT AMOUNT
2025 PA-40 ES DECLARATION OF ESTIMATED PERSONAL INCOME TAX
FISCAL FILERS ONLY - BEGINNING DATE FILED FISCAL FILERS ONLY - ENDING
Make check or money order payable to the Pennsylvania Department of Revenue
DECLARATION OF THE ESTIMATED TAX
PA-40 ES (I) (EX) 08-24 (FI) s s s s
Source: official text