61 Pa. Code § 115.8 - Filing and payment of estimated tax for 1971

(a) If he meets the requirements, a calendar year taxpayer shall file a declaration no later than November 15 and pay his estimated tax in full or 50% of the tax due when filing his declaration and the remaining 50% on or before January 15, 1972. An individual whose total estimated tax is $50 or less may, if he elects, file his declaration at any time up to January 15 of the following calendar year. Payment of the estimated tax may thereafter also be made up to January 15 of the following year.

(b) A fiscal year taxpayer who might normally file prior to November 15, 1971 may delay his filing until November 15. However, all payments due to that date shall be paid on or before November 15. A fiscal year taxpayer shall adapt his declaration periods to the calendar year provisions.

(c) Every taxpayer required to file a declaration of estimated tax shall file a completed, signed deposit statement (Return Form RIT-1040ES).

(d) Remittance for the estimated tax due, plus interest if applicable, made payable to the Department shall accompany the deposit statement.

(1) Taxpayers shall use the envelopes and preaddressed forms (Return Form RIT-PA40ES) furnished them for this purpose.

(2) If the packet of preaddressed forms of the taxpayer is lost or damaged, a request for duplicate forms listing the name, address, and social security number of the taxpayer shall be sent to the Department.

(3) A taxpayer required to file a declaration of estimated tax who has never received a preaddressed form shall request a return form by writing to the Department of Revenue, Personal Income Tax Bureau, Harrisburg, Pennsylvania 17129.

(e) Remittances and deposit statements shall be forwarded to Commonwealth P.O. Box 3800 Harrisburg, Pennsylvania 17129.

Notes

61 Pa. Code § 115.8