Pennsylvania Estates and Trusts Worksheet for PA Estimated Tax

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Estates and Trusts Worksheet for PA Estimated Tax
2022 Estates and Trusts Worksheet for Estimated Tax (REV-414 (F))(EX) 08-21

REV-414 (F)
PO BOX 281210
HARRISBURG PA 17128-1210

SECTION I

2022 ESTATES AND TRUSTS
WORKSHEET FOR
ESTIMATED TAX

OFFICIAL USE ONLY

Keep for Your Records

2022 PA ESTIMATED TAX WORKSHEET

1. 2022 Estimated Income. See the instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.
2. 2022 Estimated Distributions Deductions. See the instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.
3. 2022 Estimated Taxable Income. Subtract Line 2 from Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.
4. 2022 Estimated Tax. Multiply Line 3 by 3.07% (0.0307). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4.
5. Estimated Nonresident Tax Withheld.
See the instructions. (For a NONRESIDENT estate or trust ONLY.) . . . . . . . . . . . . .5.
6. Estimated Resident Credit for Income Tax Paid to Other States. . . . . . . . . . . . . . . .6.
7. Estimated PA Job Creation Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.
8. Estimated PA Research and Development Tax Credit. . . . . . . . . . . . . . . . . . . . . . . .8.
9. Estimated PA Film Production Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.
10. Estimated PA Keystone Innovation Zone Tax Credit. . . . . . . . . . . . . . . . . . . . . . . .10.
11. Estimated PA Resource Enhancement and Protection Tax Credit. . . . . . . . . . . . . .11.
12. Estimated PA Neighborhood Assistance Program Tax Credit. . . . . . . . . . . . . . . . .12.
13. Estimated PA Educational Improvement Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . .13.
14. Estimated PA Opportunity Scholarship Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . .14.
15. Estimated PA Keystone Special Development Zone Tax Credit. . . . . . . . . . . . . . . .15.
16. Estimated PA Historic Preservation Incentive Tax Credit. . . . . . . . . . . . . . . . . . . . .16.
17. Estimated PA Organ and Bone Marrow Donor Tax Credit. . . . . . . . . . . . . . . . . . . .17.
18. Estimated PA Coal Refuse Energy and Reclamation Tax Credit. . . . . . . . . . . . . . .18.
19. Estimated PA Mixed Use Development Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . .19.
20. Estimated PA Entertainment Economic Enhancement Program Tax Credit. . . . . . .20.
21. Estimated PA Video Game Production Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . .21.
22. Estimated PA Waterfront Development Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . .22.
23. Estimated PA Manufacturing and Investment Tax Credit. . . . . . . . . . . . . . . . . . . . .23.
24. Estimated PA Resource Manufacturing Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . .24.
25. Estimated PA Beginning Farmers Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25.
26. Other PA Schedule OC Credits not listed above. . . . . . . . . . . . . . . . . . . . . . . . . . .26.
27. Estimated Other PA Tax Withheld. See the instructions. . . . . . . . . . . . . . . . . . . . . .27.
28. Total Estimated Credits. Add Lines 5 through 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28.
29. TOTAL 2022 ESTATE OR TRUST ESTIMATED TAX. Subtract Line 28 from Line 4. . . . . . . . . . . . . . . . .29.
30. Enter 90% of Line 29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30.
31. Safe Harbor Method Income. See the instructions. . . . . . . . . . . . . . . . . . . . . . . . . .31.
32. Safe Harbor Method Estimated Tax Liability. See the instructions. . . . . . . . . . . . . .32.
33. TOTAL 2022 REQUIRED ANNUAL ESTIMATED TAX.
Enter the smaller of Line 30 or 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33.
NOTE: If Line 33 is less than $246, the estate or trust generally does not have to make estimated tax payments.
CAUTION: If Line 33 is less than $246, the estate or trust may still be subject to estimated underpayment penalties if the estate or trust’s
actual tax liability for 2022 after payments and credits is more than $246. If the estate or trust has unexpected income or income grows
to an amount in excess of $8,000 with no payments or credits being scheduled for the tax year, the estate or trust should immediately file
an amended declaration and make estimated tax payments accordingly.
NOTE. The department will apply the credit from the 2021 PA-41 form as of the due date of the 2021 PA-41 form. If the 2021 credit is greater
than the first 2022 installment payment, it is not necessary to file the first estimated form. The department does not require a 2022 estimated
form until you must make a PA PIT estimated installment payment on behalf of the estate or trust.

SECTION II

2022 AMENDED PA ESTIMATED TAX SCHEDULE (USE IF ESTIMATED TAX CHANGES DURING THE YEAR)

1. Amended estimated tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.
2. Amount of 2021 overpayment applied to 2022 estimated tax and payments to date. . . . . . . . . . . . . . . . . . .2.
3. Estimated tax payments to date. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.
4. Total (add Lines 2 and 3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4.
5. Unpaid balance (subtract Line 4 from Line 1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5.
SECTION III
Payment number

2022 RECORD OF ESTIMATED TAX PAYMENTS
(B) Amount

(A) Date

(C) 2021 overpayment
credit applied

(D) Total amount paid and
credited [add (B) and (C)]

1
2
3
4
Total

GET ASSISTANCE:
•

Refer to the REV-413 (F) instructions for completing this form;

•

Visit the department’s website at www.revenue.pa.gov;

•

Contact the Customer Experience Center at 717-787-8201 between 7:30 a.m. and 5 p.m.; or

•

Visit one of the department’s district offices as shown below between 8:30 a.m. and 5 p.m.
Please call ahead to verify a district office’s address and its services:

ALLENTOWN
STE 6
555 UNION BLVD
ALLENTOWN PA 18109-3389
610-861-2000

PHILADELPHIA – CENTER CITY
STE 204A
110 N 8TH ST
PHILADELPHIA PA 19107-2412
215-560-2056

READING
STE 239
625 CHERRY ST
READING PA 19602-1186
610-378-4401

ERIE
448 W 11TH ST
ERIE PA 16501-1501
814-871-4491

PHILADELPHIA – NORTHEAST
ACDMY PLZ SHPG CTR
3240 RED LION RD
PHILADELPHIA PA 19114-1109
215-821-1860

SCRANTON
ROOM 207 BANK TOWERS
207 WYOMING AVE
SCRANTON PA 18503-1427
570-963-4585

HARRISBURG
LOBBY
STRAWBERRY SQ
HARRISBURG PA 17128-0101
717-783-1405
NORRISTOWN
SECOND FL
STONY CREEK OFFICE CENTER
151 W MARSHALL ST
NORRISTOWN PA 19401-4739
610-270-1780

PITTSBURGH – DOWNTOWN
411 7TH AVE - ROOM 420
PITTSBURGH PA 15219-1905
412-565-7540
PITTSBURGH – GREENTREE
11 PARKWAY CTR STE 175
875 GREENTREE RD
PITTSBURGH PA 15220-3623
412-929-0614

Extracted from PDF file 2025-pennsylvania-form-rev-414-f.pdf, last modified November 2021

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More about the Pennsylvania Form REV-414 -F Estate Tax Estimated TY 2025

Estimated tax payment worksheet for estates and trusts in Pennsylvania.

We last updated the Estates and Trusts Worksheet for PA Estimated Tax in February 2026, so this is the latest version of Form REV-414 -F, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form REV-414 -F directly from TaxFormFinder. You can print other Pennsylvania tax forms here.

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Related Pennsylvania Estate Tax Forms:

TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Pennsylvania Form REV-414 -F.

Form Code	Form Name
REV-414-I	Individuals Estimated Income Tax Worksheet Estimated
Form REV-414 -I (Instructions)	Individuals Worksheet for PA Estimated Tax (Instructions) Estimated
Form REV-414 -P-S	PA Nonresident Withholding Tax Worksheet For Partnerships and PA S Corporations Estimated

Download all PA tax forms View all 175 Pennsylvania Income Tax Forms

Form Sources:

Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form REV-414 -F from the Department of Revenue in February 2026.

Show Sources >

Form REV-414 -F is a Pennsylvania Estate Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.

About the Estate Tax

The IRS, and many states, impose an estate tax on the transfer of cash and property between a decedent and their beneficiaries. These taxes generally only apply to estates over a certain size threshold, generally several million dollars, and therefore only affects the largest few percent of estates in the United States.

Historical Past-Year Versions of Pennsylvania Form REV-414 -F

We have a total of thirteen past-year versions of Form REV-414 -F in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2025 Form REV-414 -F

2022 Estates and Trusts Worksheet for Estimated Tax (REV-414 (F))

2023 Form REV-414 -F

2023 Individuals Worksheet for Estimated Tax (REV-414 (I))

2022 Form REV-414 -F

2022 Estates and Trusts Worksheet for Estimated Tax (REV-414 (F))

2020 Form REV-414 -F

2020 Estates and Trusts Worksheet for PA Estimated Tax (REV-414 F)

2019 Form REV-414 -F

2019 Estates and Trusts Worksheet for PA Estimated Tax (REV-414 F)

2018 Form REV-414 -F

2018 Estates and Trusts Worksheet for PA Estimated Tax (REV-414 F)

2017 Form REV-414 -F

2017 Estates and Trusts Worksheet for PA Estimated Tax (REV-414F)

2016 Form REV-414 -F

2016 Estates and Trusts Worksheet for PA Estimated Tax (REV-414F)

2015 Form REV-414 -F

2015 Estates and Trusts Worksheet for PA Estimated Tax (REV-414F)

2014 Form REV-414 -F

2014 Estates and Trusts Worksheet for PA Estimated Tax (REV-414F)

2013 Form REV-414 -F

2013 Estates and Trusts Worksheet for PA Estimated Tax (REV-414F)

2012 Form REV-414 -F

2012 Estates and Trusts Worksheet for PA Estimated Tax (REV-414F)

2011 Form REV-414 -F

2011 Estates and Trusts Worksheet for PA Estimated Tax (REV-414F)

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