2027 Pennsylvania Tax Deadlines

Last updated: August 5, 2026

Key Pennsylvania tax dates at a glance

• April 15, 2027: First Individual estimated payment.
• June 15, 2027: Second Individual estimated payment.
• September 15, 2027: Third Individual estimated payment.
• January 18, 2028: Fourth Individual estimated payment.
• March 15, 2028: Calendar-year PA-20S/PA-65 pass-through return and payment.
• April 18, 2028: Calendar-year Individual PA-40 return and payment.
• May 15, 2028: Calendar-year RCT-101 corporate report and payment.
• September 15, 2028: Extended PA-20S/PA-65 pass-through return, file only.
• October 16, 2028: Extended Individual return, file only.
• November 15, 2028: Extended RCT-101 corporate report, file only.

When are Pennsylvania taxes due in 2027?

Pennsylvania 2027 calendar-year Individual returns are due April 18, 2028, while calendar-year PA-20S/PA-65 pass-through returns are due March 15, 2028. Calendar-year corporate RCT-101 filing should be planned for May 15, 2028.

When is the Pennsylvania C Corporation return due?

Pennsylvania C Corporations should plan around May 15, 2028, for the calendar-year corporate-facing return, tax, or business-level filing noted in this page.

• RCT-101: Pennsylvania Corporate Tax Report.
• REV-853: Pennsylvania corporate extension request or payment voucher when required.
• File and pay through Pennsylvania myPATH.

What are Pennsylvania C Corporation extension rules?

The extended filing deadline for the main calendar-year Pennsylvania corporate-facing return is November 15, 2028. The extension is to file only, and tax or required payments remain due by May 15, 2028.

When are Pennsylvania S Corporation and Partnership returns due?

Pennsylvania S Corporations should plan around March 15, 2028, and Partnerships should plan around March 15, 2028.

Which Pennsylvania pass-through forms are required?

Use the applicable Pennsylvania pass-through return and related payment or owner-reporting forms for the entity type and election facts.

• PA-20S/PA-65: Pennsylvania S Corporation or Partnership Information Return.
• PA-40 NRC: Nonresident consolidated return or owner-level reporting when applicable.
• REV-276: Application for Extension of Time to File when a Pennsylvania extension is needed.

What are Pennsylvania pass-through extension rules?

The extended filing deadline for calendar-year Pennsylvania S Corporation and Partnership returns is September 15, 2028. The extension is to file only, so tax, withholding, composite, or entity-level payments should be handled by the original deadline.

When is the Pennsylvania Individual income tax return due?

Calendar-year Pennsylvania Individual income tax returns and payments are due April 18, 2028.

• PA-40: Pennsylvania Individual income tax return.

What Pennsylvania Individual rate and residency issues should be checked?

Tax year 2027 Individual instructions should be checked for final rate tables, standard deductions or exemptions, residency rules, retirement-income treatment, credits, estimated-payment thresholds, and any filing-year changes specific to Pennsylvania.

When are Pennsylvania estimated payments due?

Pennsylvania estimated-payment work should be coordinated with Individual PA-40 tax, owner statements, withholding, and local earned-income tax exposure.

• April 15, 2027: First estimated payment.
• June 15, 2027: Second estimated payment.
• September 15, 2027: Third estimated payment.
• January 18, 2028: Fourth estimated payment.

Who must make Pennsylvania estimated payments?

Taxpayers should use the final 2027 Pennsylvania instructions to confirm estimated-payment thresholds, safe-harbor rules, credits, withholding, pass-through owner treatment, and electronic-payment requirements.

What are Pennsylvania extension deadlines?

Pennsylvania extension deadlines are September 15, 2028, for pass-through filings, November 15, 2028, for corporate-facing filings, and October 16, 2028, for Individual returns. Extensions add filing time only; payment deadlines remain tied to the original return due dates.

What Pennsylvania-specific rules should tax professionals watch for 2027?

Beyond the core return deadlines, Pennsylvania tax professionals should track state-specific rate, credit, local-tax, industry, and filing-method rules before the 2027 season locks.

• The corporate net income tax rate for tax year 2027 is 6.99% under the enacted phase-down.
• Pennsylvania imposes a flat 3.07% personal income tax.
• Municipalities and school districts may impose local earned-income tax, and Philadelphia has separate wage and net-profits taxes.
• Reconcile PA-20S/PA-65 schedules and owner statements before preparing PA-40 returns; calendar-year PA-20S/PA-65 returns are due March 15, 2028, and extended filings are due September 15, 2028.
• Calendar-year RCT-101 corporate reports are due May 15, 2028, with the extended filing deadline on November 15, 2028.
• Confirm local earned-income tax residency, work-location sourcing, and reciprocity rules for each client.
• Extensions postpone filing, not payment, and corporate estimated payments may be required during the tax year.

Instead AI helps tax teams treat Pennsylvania due dates as operational work, not a static checklist.

Tax-professional context: Pennsylvania pairs a simple flat personal income tax with a layered local-tax and credit landscape, so 2027 engagements turn on more than the headline filing dates.

Local earned income tax mechanics:

• PA prohibits broad local income taxes but permits municipalities/school districts to levy an earned income tax, commonly ~0.5% to 2%.
• Liability turns on both residence and work location, with allocation rules between jurisdictions.
• Separate local collection agencies administer these taxes, so filing/remittance channels vary by locality.
• Philadelphia sits outside the standard EIT framework (wage tax, net profits tax, and BIRT).

Retirement income treatment:

• Social Security benefits are generally exempt from PA personal income tax.
• Military retirement pay is generally exempt.
• Eligible pension/retirement-plan distributions after retirement are generally not taxed at the state level; confirm plan type and age/retirement status.

Credits and incentives to screen:

• Keystone Innovation Zone Tax Credit.
• Research and Development Tax Credit.
• Job Creation Tax Credit.
• Neighborhood Assistance Program Tax Credit.
• Historic Preservation Tax Credit.
• Manufacturing/agricultural equipment sales-tax exemptions where applicable.

Filing and payment channels:

• File and pay corporate, personal, and pass-through obligations through the myPATH portal.
• Preparers should use approved software vendors; e-filing expected for most returns.

Pennsylvania's declining corporate rate and local EIT and Philadelphia taxes add layers, so firms can find specialists via the accounting firm directory.

What sources support these Pennsylvania dates?

• Pennsylvania corporate net income tax.
• Pennsylvania personal income tax.
• Pennsylvania personal income tax extensions.
• Pennsylvania business tax forms.

Keep Pennsylvania state and local tax work aligned

Instead's AI-driven tax platform helps Pennsylvania teams coordinate return work, payment review, extensions, and filing follow-through before deadlines move from planning to execution.

For Pennsylvania practices, integrations, workflows, and tax preparers help connect research, planning, and operational handoffs without duplicating deadline data. Built for tax professionals who want source-backed state deadline control across clients, entities, and reviewer workflows.