REV-414(I) — Individual Estimated Withholding Instructions

# preamble

2025 PA ESTIMATED TAX PAYMENT WORKSHEETSECTION I PO BOX 281210 HARRISBURG PA 17128-1210 (EX) 08-24 2025 INDIVIDUALS

# WORKSHEET FOR ESTIMATED TAX

Keep for Your Records

# OFFICIAL USE ONLY

1. 2025 Estimated Income. See the instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1. 2. 2025 Estimated Tax. Multiply the amount on Line 1 by 3.07% (0.0307). . . . . . . . . . . . . . . . . . . . . . . . . . . . .2. 3. Estimated 2025 resident credit for income tax to be paid to other states. . . . . . . . .3. 4. Estimated 2025 PA Schedule OC Credits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4. 5. Estimated 2025 Special Tax Forgiveness Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . .5. 6. Estimated 2025 PA Schedule DC Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. 7. Total Estimated Credits. Add Lines 3 through 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7. 8. 2025 Estimated Tax Net of Estimated Credits. Subtract Line 7 from Line 2. . . . . . . . . . . . . . . . . . . . . . .8. 9. Enter 90% of Line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9. 10. Safe Harbor Method Income. See the instructions. Enter 100% of your PA taxable income for 2024. . . . . . . . . . . . . . . . . . . . . . . . . . .10. NOTE: If a part-year resident for 2024 or no return filed for 2024, skip Lines 10 through 14 and enter the amount from Line 9 on Line 15. 11. Safe Harbor Method Tax Liability. Multiply Line 10 by 3.07% (0.0307). . . . . . . . . . .11. 12. Expected 2025 Withholdings. See the instructions. . . . . . . . . . . . . . . . . . . . . . . . .12. 13. Total Withholdings and Credits. Add Lines 7 and 12. . . . . . . . . . . . . . . . . . . . . . . .13. 14. Safe Harbor Method Net Estimated Tax Liability. See the instructions. . . . . . . . . . .14. 15. Total 2025 Estimated Tax Liability. Enter the smaller of Line 9 or 14. . . . . . . . . . . .15. 16. Nonresident Withholding Adjustment. If you are a non-PA resident, include income tax to be withheld by your PA S corporation or partnership, by an estate or trust, or to be included on federal Form 1099-MISC, or 1099-NEC. . .16. 17. TOTAL 2025 REQUIRED ESTIMATED TAX. See the instructions. . . . . . . . . . . . .17. NOTE. The department will apply your credit from your 2024 PA PIT return on the due date of your 2024 PA return. If your 2024 credit is greater than your first 2025 installment payment, it is not necessary that you file your first estimated form. The department does not require a 2025 PA PIT estimated form until you must make a payment to your estimated account. 2025 AMENDED PA ESTIMATED TAX SCHEDULESECTION II 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.

2025 RECORD OF ESTIMATED TAX PAYMENTS SECTION III Payment number (A) Date (B) Amount Paid (C) 2024 overpayment credit applied (D) Total amount paid and credited [add (B) and (C)] Total GET ASSISTANCE: • Refer to the REV-413 (I) instructions for completing this form • Visit the department's website at revenue.pa.gov • Contact the Customer Experience Center at 717-787-8201 from 8 AM to 5 PM • Visit one of the department's district offices as shown below from 8:30 AM to 5 PM Please call ahead to verify a district office's address and its services.

# ALLENTOWN

STE 6 555 UNION BLVD ALLENTOWN PA 18109-3389 610-861-2000 ERIE 448 W 11TH ST ERIE PA 16501-1501 814-871-4491

# HARRISBURG LOBBY STRAWBERRY SQ

HARRISBURG PA 17128-0101 717-783-1405

# NORRISTOWN

1939 NEW HOPE ST NORRISTOWN PA 19401-3114 610-270-1780

# PHILADELPHIA - CENTER CITY

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

# PHILADELPHIA - NORTHEAST ACDMY PLZ SHPG CTR

3240 RED LION RD PHILADELPHIA PA 19114-1109 215-821-1860

# PITTSBURGH - DOWNTOWN

411 7TH AVE - ROOM 420 PITTSBURGH PA 15219-1905 412-565-7540

# PITTSBURGH - GREENTREE

11 PARKWAY CTR STE 175 875 GREENTREE RD PITTSBURGH PA 15220-3623 412-929-0614

# READING

STE 239 625 CHERRY ST READING PA 19602-1186 610-378-4401

# SCRANTON

ROOM 207 BANK TOWERS 207 WYOMING AVE SCRANTON PA 18503-1427 570-963-4585