REV-414 (F) — PA Estimated Tax Worksheet (Estates and Trusts)

2025 PA ESTIMATED TAX WORKSHEET

# SECTION I

PO BOX 281210
HARRISBURG PA 17128-1210
(EX) 08-24
2025 ESTATES AND TRUSTS

# WORKSHEET FOR ESTIMATED TAX

Keep for Your Records

OFFICIAL USE ONLY

1. 2025 Estimated Income. See the instructions … 1.
2. 2025 Estimated Distributions Deductions. See the instructions … 2.
3. 2025 Estimated Taxable Income. Subtract Line 2 from Line 1 … 3.
4. 2025 Estimated Tax. Multiply Line 3 by 3.07% (0.0307) … 4.
5. Estimated Nonresident Tax Withheld.

See the instructions. (For a NONRESIDENT estate or trust ONLY.) … 5.

1. Estimated Resident Credit for Income Tax Paid to Other States … 6.
2. Estimated 2025 PA Schedule OC Credits … 7.
3. Estimated Other PA Tax Withheld. See the instructions … 8.
4. Total Estimated Credits. Add Lines 5 through 8 … 9.
5. TOTAL 2025 ESTATE OR TRUST ESTIMATED TAX. Subtract Line 9 from Line 4 … 10.
6. Enter 90% of Line 10 … 11.
7. Safe Harbor Method Income. See the instructions … 12.
8. Safe Harbor Method Estimated Tax Liability. See the instructions … 13.
9. TOTAL 2025 REQUIRED ANNUAL ESTIMATED TAX.

Enter the smaller of Line 11 or 13 … 14.
NOTE: If Line 14 is less than $338, the estate or trust generally does not have to make estimated tax payments.
CAUTION: If Line 14 is less than $338, the estate or trust may still be subject to estimated underpayment penalties if the estate or trust's actual tax liability for 2025 after payments and credits is more than $338. If the estate or trust has unexpected income or income grows to an amount in excess of $11,000 with no payments or credits being scheduled for the tax year, the estate or trust should immediately file an amended declaration and make estimated tax payments accordingly.
NOTE. The department will apply the credit from the 2024 PA-41 form as of the due date of the 2024 PA-41 form. If the 2024 credit is greater than the first 2025 installment payment, it is not necessary to file the first estimated form. The department does not require a 2025 estimated form until you must make a PA PIT estimated installment payment on behalf of the estate or trust.
2025 AMENDED PA ESTIMATED TAX SCHEDULE (USE IF ESTIMATED TAX CHANGES DURING THE YEAR)

# SECTION II

2025 RECORD OF ESTIMATED TAX PAYMENTS

# SECTION III

1. Amended estimated tax … 1.
2. Amount of 2024 overpayment applied to 2025 estimated tax and payments to date … 2.
3. Estimated tax payments to date … 3.
4. Total (add Lines 2 and 3) … 4.
5. Unpaid balance (subtract Line 4 from Line 1) … 5.

Payment number (A) Date (B) Amount
(C) 2024 overpayment credit applied
(D) Total amount paid and credited [add (B) and (C)]
Total

•

• Visit one of the department's district offices as shown below between 8:30 AM - 5:00 PM

Please call ahead to verify a district office's address and its services.

# ALLENTOWN

# NORRISTOWN

PHILADELPHIA - CENTER CITY
STE 204A
110 N 8TH ST
PHILADELPHIA PA 19107-2412
215-560-2056

# PITTSBURGH - DOWNTOWN

# PITTSBURGH - GREENTREE

# READING

# SCRANTON