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Pennsylvania Free Printable Consent to Transfer, Adjust or Correct PA Estimated Personal Income Tax Account (REV-459B) for 2021 Pennsylvania Consent to Transfer, Adjust or Correct PA Estimated tax Account

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Consent to Transfer, Adjust or Correct PA Estimated tax Account
Consent to Transfer, Adjust or Correct PA Estimated Personal Income Tax Account (REV-459B)

(EX) 11-20 REV-459B CONSENT TO TRANSFER, ADJUST OR CORRECT PA ESTIMATED PERSONAL INCOME TAX ACCOUNT BurEau of IndIvIdual TaXEs Po BoX 280501 HarrIsBurg, Pa 17128-0501 OFFICIAL USE ONLY START Name Social Security Number ➜ TYPE OF TRANSFER SECTION I Fill in the oval explaining why the form is being filed. A From a Joint PA estimated account to Separate PA estimated accounts. B From Separate PA estimated accounts to a Joint PA estimated account. C For a Deceased taxpayer, to or from the decedent’s PA estimated account to the surviving spouse’s PA estimated account. Important: PA only requires separate returns when a taxpayer and/or spouse die during a tax year and a joint return cannot be or is not elected to be filed. Use this form to transfer payments from a joint account to separate accounts when the deceased taxpayer’s estate and/or surviving spouse elect to file separate returns. D From a Joint PA estimated account to Separate accounts for Divorced or Separated taxpayers. BOTH MUST SIGN. PAYMENTS FOR TRANSFER SECTION II REMAIN IN ACCOUNT PAYMENTS MADE TRANSFER TO ACCOUNT Taxpayer Name (Please print or type) Name Name SSN SSN SSN Tax Year Tax Year Tax Year Date of Payment MM/DD/YYYY Amount of Payment Total to Remain in Account Total to be Transferred Prior Year’s Credit TOTAL SECTION III TAXPAYERS’ SIGNATURE AND CONSENT Important: Both Spouses Must Sign. We certify that the above information is true and correct and we authorize and agree to have the PA Department of Revenue apply our estimated payments or credits in the manner indicated above for the taxable year shown. Signature Please sign after printing. SECTION IV Date MM/DD/YYYY Signature Please sign after printing. Date MM/DD/YYYY PREPARER’S, SURVIVING SPOUSE’S, OR EXECUTOR’S OATH I certify that the above information is true and correct and I am the person responsible for the annual PA tax return of the taxpayer or decedent’s estate and this is the manner in which the PA Department of Revenue should apply the taxpayer’s or decedent’s estimated payments and credits for the taxable year shown. Date MM/DD/YYYY Signature Please sign after printing. Print name or company name Daytime Telephone Copies of this form may be made as necessary. RESET FORM TOP OF PAGE NEXT PAGE PRINT Instructions for REV-459B Consent to Transfer, adjust or Correct Pa Estimated Personal Income Tax account rEv-459B In (EX) 11-20 WHAT’S NEW FORM INSTRUCTIONS The form and instructions have been updated to the department’s standard format. NAME Enter the name of the taxpayer on the return for which the REV-459B is being included. GENERAL INFORMATION PURPOSE OF SCHEDULE Use the REV-459B to apply estimated tax payments between spouses if the annual PA tax returns are being filed differently that the estimated tax payments were made. Estimated tax payments cannot be shifted between accounts without the consent of the taxpayer or proper authorization and oath of the tax return preparer, executor or executrix. Only estimated payments made in joint or separate accounts may be separated or combined. RECORDING DOLLAR AMOUNTS Show money amounts in whole-dollars only. Eliminate any amount less than $0.50 and increase any amount that is $0.50 or more to the next highest dollar. WHO MUST COMPLETE PA resident, part-year resident and nonresident taxpayers must complete and include the REV-459B with an originally filed PA-40, Personal Income Tax Return, if the estimated tax payments made for married taxpayers need to be separated into the taxpayer and spouse’s separate accounts or the separate accounts of each spouse need to be combined. The REV-459B may be required to be completed to transfer estimated tax payments when any restricted tax credit (other than the Educational Improvement or Opportunity Scholarship Tax Credits) is claimed on PA Schedule OC, Other Credits. In addition, the REV-459B may be required to be completed when a taxpayer or spouse is required to file a separate return because of unpaid child or spousal support. If tax preparation software does not support the joint filing of a deceased taxpayer’s return with the surviving spouse or the surviving spouse is not able to file a joint return with the deceased taxpayer, the REV-459B may also be required to be completed. A copy of the form must be included with each return filed. SOCIAL SECURITY NUMBER Enter the Social Security number (SSN) of the taxpayer. SECTION I TYPE OF TRANSFER Fill in the oval for the type of transfer being requested. SECTION II PAYMENTS FOR TRANSFER PAYMENTS MADE Enter in this column the taxpayer’s name and Social Security number (SSN) under whose account the estimated payments were made, along with the tax year. Complete the column by identifying each estimated payment made by date and amount, along with the amount of the carryover credit from the prior year’s return. Add the amounts of payment and enter the total amount where indicated. REMAIN IN ACCOUNT If any payments identified in the Payments Made column are to remain in the taxpayer’s account, enter the taxpayer’s name, SSN and tax year, along with the total amount of the estimated payments that should remain in that account. If all payments made separately are being combined, the total to remain in the account should be zero. TRANSFER TO ACCOUNT Enter the name, SSN and tax year for the taxpayer account to which the estimated payments are to be transferred, along with the total to be transferred. If there are separate PA estimated tax accounts and a joint return is being filed, please complete the Payments Made column for the individual from whom the payments are being transferred. The total amount of the transfer should be shown in the Transfer To Account column with the appropriate information. If the estimated tax payments were made jointly and separate returns are now being filed, the first column should be completed, showing www.revenue.pa.gov PREVIOUS PAGE REV-459B NEXT PAGE PRINT 1 the information for each estimated payment. The total amount that should remain in the account should be shown in the Remain In Account column, and the total amount to be transferred to the spouse’s account should be shown in the Transfer To Account column, along with all appropriate information. SECTION III TAXPAYER’S SIGNATURE AND CONSENT If separate accounts are being transferred into one account, both taxpayers should sign. If a joint account is being separated into two accounts, both taxpayers should sign. If one of the taxpayers is deceased, the surviving spouse should sign in SECTION III, and SECTION IV must also be completed. If the form is being prepared on behalf of the taxpayers by a preparer, the preparer must sign in SECTION IV. SECTION IV PREPARER’S, SURVIVING SPOUSE’S OR EXECUTOR’S OATH If one of the taxpayers is deceased and the accounts are being combined, the surviving spouse, preparer or the executor may sign on behalf of the deceased taxpayer. If both of the taxpayers are deceased, the executor(s) of the estate(s) or the preparer may sign on behalf of the deceased taxpayers. If the form is being prepared on behalf of the taxpayers, the preparer must sign the form. If the preparer or executor signs on behalf of the taxpayers or on behalf of a deceased taxpayer(s), the preparer and executor must print their name or include the company name and daytime telephone number. 2 REV-459B HOW TO FILE The completed and signed form(s) may be mailed, emailed or faxed to the department prior to filing the return(s), or the information may be sent in with completed paper or e-filed returns. If the return(s) are e-filed, the completed form may be included or attached as a pdf file to the return, or if the software being used does not support the form, the form may be mailed, emailed or faxed to the department. MAILING INSTRUCTIONS Send in the completed form prior to the filing or place a completed and signed form in front of each paper return filed, and mail each return to the department at: PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280501 HARRISBURG PA 17128-0501 EMAILING/FAXING INSTRUCTIONS If e-filing the return(s) and the software does not support the e-filing of this form, email or fax a completed and signed form to the department. Email Address: [email protected] Fax Number: 717-772-4193 IMPORTANT: If emailing or faxing this form, please complete and use the PA Form DEX-93, Personal Income Tax Correspondence Sheet. www.revenue.pa.gov PREVIOUS PAGE RETURN TO PAGE 1 PRINT
Extracted from PDF file 2020-pennsylvania-form-rev-459b.pdf, last modified July 2015

More about the Pennsylvania Form REV-459B Individual Income Tax Estimated TY 2020

Use this form to apply estimated tax payments and carryover credits between spouses if the annual PA tax return returns are being filed differently than the estimated tax payments were made.

We last updated the Consent to Transfer, Adjust or Correct PA Estimated tax Account in February 2021, so this is the latest version of Form REV-459B, fully updated for tax year 2020. You can download or print current or past-year PDFs of Form REV-459B directly from TaxFormFinder. You can print other Pennsylvania tax forms here.

Other Pennsylvania Individual Income Tax Forms:

TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form PA-40 Pennsylvania Income Tax Return
Form 40 Instruction Booklet Income Tax Instruction Booklet
Form PA-40 A PA Schedule A - Interest Income
Form PA-40 PA-V PA-40 Payment Voucher
Form PA-40 SP PA Schedule SP - Special Tax Forgiveness

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-459B from the Department of Revenue in February 2021.

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Form REV-459B is a Pennsylvania Individual Income 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 Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Pennsylvania Form REV-459B

We have a total of ten past-year versions of Form REV-459B in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2020 Form REV-459B

Consent to Transfer, Adjust or Correct PA Estimated Personal Income Tax Account (REV-459B)

2019 Form REV-459B

Consent to Transfer, Adjust or Correct PA Estimated Personal Income Tax Account (REV-459B)

2017 Form REV-459B

Consent to Transfer, Adjust or Correct PA Estimated Personal Income Tax Account (REV-459B)

2016 Form REV-459B

Consent to Transfer, Adjust or Correct PA Estimated Personal Income Tax Account (REV-459B)

Forms/Publications 2015 Form REV-459B

Consent to Transfer, Adjust or Correct PA Estimated Personal Income Tax Account (REV-459B)

Forms/Publications 2014 Form REV-459B

Consent to Transfer, Adjust or Correct PA Estimated Personal Income Tax Account (REV-459B)

Forms/Publications 2013 Form REV-459B

Consent to Transfer, Adjust or Correct PA Estimated Personal Income Tax Account (REV-459B)

Forms/Publications 2012 Form REV-459B

Consent to Transfer, Adjust or Correct PA Estimated Personal Income Tax Account (REV-459B)

Forms/Publications 2011 Form REV-459B

Consent to Transfer, Adjust or Correct PA Estimated Personal Income Tax Account (REV-459B)


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