Use Form REV-276 for an extension of time to file a PA-40, PA-41 or PA-20S/PA-65 if you do not apply for a federal extension or if your request for a federal extension was denied. If you owe tax on your PA-40, PA-41 or PA-20S/PA-65 return, you must submit this extension form along with your payment. You must also submit this form for an extension of time to file a PA-40NRC or PA-40NRC-AE, as a request for federal extension cannot be filed for these returns. You will only receive notification from the department in the event your extension is denied.

If you have an extension for filing your federal income tax return, you still may request an extension of time for filing your PA tax return.

Applications must be submitted in sufficient time for the department to consider and act upon them prior to the regular due date of the return.

When submitting this application, clearly describe in detail the circumstances beyond your control that will cause an unavoidable delay in filing the return. Applications that give incomplete reasons, such as “illness” or “practitioner too busy” without adequate explanations, will not be approved.