PA REV-853 is the form used to request a 60-day extension for filing the Pennsylvania Corporate Net Income Tax return, even if a federal extension has not been requested.
The payment for the corporate net income tax must still be made by the original due date, regardless of whether an extension is filed.
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Payments of $1,000 or more must be made by certified or cashier's check, and must be submitted in person or by express mail courier to the PA Department of Revenue office.
The REV-853 form should be mailed to a specific P.O.
Box with the Pennsylvania Department of Revenue, while other corporate tax payments should be mailed to a different P.O.
Box.
If no tax payment is due, the filer must still enter zero on the REV-853 form when requesting the extension.
The REV-853 form is just one of several Pennsylvania corporation tax forms, with others including the REV-798, REV-802, and REV-803.
The REV-853 extension request is separate from requesting a federal extension, which does not automatically extend the Pennsylvania filing deadline.
Failure to pay the required amount by the original due date can result in a 5% underpayment penalty plus interest on the unpaid amount.
The REV-853 extension request can be faxed or emailed to the Pennsylvania Department of Revenue, in addition to being mailed.
Pennsylvania's online business tax system, eTIDES, has been replaced by the new myPATH portal for many Department of Revenue services.
The REV-853 extension request form is just one part of the broader Pennsylvania business tax extension process, which includes Form RCT-101.
While the REV-853 grants an automatic 60-day extension, it is the filer's responsibility to ensure the return is filed by the extended deadline to avoid penalties.
The REV-853 form must be filed on or before the original due date of the Pennsylvania corporate net income tax return.
Certain specialty tax payments, such as estimated tax payments, have their own extension request forms separate from the REV-853.
The Pennsylvania Department of Revenue provides detailed instructions and guidance on properly completing and submitting the REV-853 extension request form.