How does Pennsylvania local Earned Income Tax (EIT) work?

Most Pennsylvania municipalities and school districts levy a separate Earned Income Tax (typically 1% on residents, sometimes 1% on non-residents earning there). EIT is collected by private tax-collection bureaus (Berkheimer Associates, Keystone Collections, etc.) — not by the state. CPA firms with PA clients must file the appropriate local EIT return in addition to the PA-40, with annual returns due April 15.

What happens if I file my federal return after April 15?

If you owe tax and file after April 15 without an approved extension, the IRS assesses a failure-to-file penalty (5% of unpaid tax per month, up to 25%) plus a failure-to-pay penalty (0.5% per month) plus interest. If you're due a refund, there's no late-filing penalty — but you have only three years from the original deadline to claim it. CPAs should advise extension filers that an extension extends time to file, never time to pay.

Do state filing deadlines automatically follow federal?

Most states conform to the federal April 15 individual deadline, but conformity varies for corporate, pass-through, and franchise filings. Several states have unique deadlines: Louisiana (May 15), Virginia (May 1), Iowa (May 1 for individual), Delaware (April 30 for individual). Always verify against the state revenue department site — TaxScout links to the authoritative source on every state page.

Are estimated quarterly payments mandatory for CPA-firm clients?

Federally, individuals must pay estimated tax if they expect to owe $1,000 or more after withholding. C-corporations have a $500 threshold. Underpayment triggers Form 2210 / 2220 penalties calculated quarterly. Most CPA firms advise clients to safe-harbor at 100% of prior-year liability (110% for AGI over $150K) to avoid the penalty entirely.

Tax Year 2026 · Filed 2027State-revenue-department verified

Pennsylvania tax deadlines 2026

Last updated May 13, 2026

Pennsylvania has a flat 3.07% individual income tax — among the lowest state rates in the US.
PA-40 (individual return) conforms to the federal April 15 deadline. No automatic state extension — must file REV-276 if more time needed.
Local Earned Income Tax (EIT) applies in most municipalities — typically 1% for residents, separately collected by local tax bureaus.

Pennsylvania individual income tax (Form PA-40)

Filing deadline

April 15, 2027

Extension deadline

October 15, 2027

Pennsylvania imposes a flat 3.07% individual income tax. PA does NOT grant an automatic extension — Form REV-276 must be filed by April 15 to request additional time (up to 6 months).

Extension: Extension requires Form REV-276 filed by April 15. Any tax owed must still be paid by April 15 — extension covers filing only.

Quarterly payments

Q1 2026

Jan 1 – Mar 31, 2026

April 15, 2026

Q2 2026

Apr 1 – May 31, 2026

June 15, 2026

Q3 2026

Jun 1 – Aug 31, 2026

September 15, 2026

Q4 2026

Sep 1 – Dec 31, 2026

January 15, 2027

Authoritative source

Pennsylvania S-corp & partnership (Form PA-20S/PA-65)

Filing deadline

April 15, 2027

Extension deadline

October 15, 2027

PA uses April 15 (not March 15) for S-corp and partnership returns — different from federal pass-through deadline. Pennsylvania does NOT separately tax S-corp net income at entity level; flows through to shareholders' PA-40.

Authoritative source

Pennsylvania local Earned Income Tax (EIT)

Most PA municipalities + school districts levy a separate EIT (typically 1% residents / 1% non-residents working there). Collected by local tax bureaus (e.g., Berkheimer, Keystone). Annual return due April 15.

Authoritative source

Federal individual income tax (Form 1040)

Filing deadline

April 15, 2027

Extension deadline

October 15, 2027

Quarterly payments

Q1 2026

Jan 1 – Mar 31, 2026

April 15, 2026

Q2 2026

Apr 1 – May 31, 2026

June 15, 2026

Q3 2026

Jun 1 – Aug 31, 2026

September 15, 2026

Q4 2026

Sep 1 – Dec 31, 2026

January 15, 2027

Authoritative source

Authoritative resources

File these Pennsylvania returns with confidence

TaxScout's tax form library walks through every IRS form CPA firms file for Pennsylvania clients — who must file, key fields, common mistakes, and step-by-step instructions.

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Frequently Asked Questions

Pennsylvania-specific and federal questions for tax year 2026.

No. Unlike most states, Pennsylvania does NOT grant an automatic individual filing extension. To get additional time (up to 6 months — to October 15), filers must submit Form REV-276 by the April 15 deadline. Extension covers filing only; any tax owed must be paid by April 15 to avoid late-payment penalties.

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