§ 121.18. Extension of time for filing a return.
(a) If a person is granted an extension of time for filing his Federal income tax return, he will automatically be granted an extension of time for filing his Commonwealth income tax return. The extension period granted by the Commonwealth will be equivalent to the extension period granted by the Internal Revenue Service. A copy of the letter or form granting the Federal extension shall accompany your return Form PA-40.
(b) If a person has not been granted an extension for filing his Federal income tax return, he may request an extension of time for filing his Commonwealth tax return. This extension shall not exceed a period of six months except for a taxpayer who is outside the United States. A taxpayer shall file an application for extension of time to file. Applications should be submitted in sufficient time for the Department to consider and act upon them prior to the regular due date of the return. An Application for extension of time to file may be obtained by writing to the Department of Revenue, The Personal Income Tax Bureau, Harrisburg, Pennsylvania, 17129.
(c) An extension of time to file an income tax return shall not extend the time for payment of the tax. For either type of extension a taxpayer shall pay in full on or before the original due date the amount reasonable estimated as his Commonwealth tax due.
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