Where to Mail Your Pennsylvania State Tax Return

Where you mail your Pennsylvania state tax return depends on whether you owe tax, are claiming a refund, or come out even. Pennsylvania’s Department of Revenue uses three separate Harrisburg addresses for Form PA-40, and sending the return to the wrong one can delay processing. Nonresident consolidated returns and extension requests go to different addresses again.

The Three PA-40 Addresses

Pick the address that matches the bottom line on your return.

If you owe tax (an amount on Line 28), mail your return to:1Pennsylvania Department of Revenue. 2025 Pennsylvania Personal Income Tax Return Instructions (PA-40 IN)

PA DEPT OF REVENUE
PAYMENT ENCLOSED
1 REVENUE PLACE
HARRISBURG PA 17129-0001

If you are claiming a refund or credit (an amount on Line 29), mail your return to:1Pennsylvania Department of Revenue. 2025 Pennsylvania Personal Income Tax Return Instructions (PA-40 IN)

PA DEPT OF REVENUE
REFUND OR CREDIT REQUESTED
3 REVENUE PLACE
HARRISBURG PA 17129-0003

If you owe nothing and are not requesting a refund, mail your return to:2Pennsylvania Department of Revenue. PA Department of Revenue Mailing Addresses

PA DEPT OF REVENUE
NO PAYMENT/NO REFUND
2 REVENUE PLACE
HARRISBURG PA 17129-0002

Amended Returns

Form PA-40X follows the same choice. An amended return that produces additional tax owed goes to the “Payment Enclosed” address at 1 Revenue Place. One that produces a refund goes to 3 Revenue Place. Sign the amended return and include every supporting explanation and attachment.1Pennsylvania Department of Revenue. 2025 Pennsylvania Personal Income Tax Return Instructions (PA-40 IN)

Nonresident Consolidated Returns

If you are filing Form PA-40 NRC, do not use the three addresses above. Nonresident consolidated returns go to a different address regardless of payment status:2Pennsylvania Department of Revenue. PA Department of Revenue Mailing Addresses

PA DEPARTMENT OF REVENUE
CONSOLIDATED RETURN
PO BOX 280418
HARRISBURG PA 17128-0418

Extension Requests

Pennsylvania grants an automatic six-month extension when you file Form REV-276 by the original due date.3Pennsylvania Department of Revenue. 2025 Application for Automatic Extension of Time to File (REV-276) Mail the paper REV-276, with any payment, to:

PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280504
HARRISBURG PA 17128-0504

If you already have an approved federal extension and you do not owe any Pennsylvania income tax, the Department of Revenue grants you the same extension automatically. You do not need to file REV-276 or send a copy of federal Form 4868.4Department of Revenue. Extension of Time to File The shortcut does not apply if you owe PA tax; in that case, file REV-276 with an estimated payment.

An extension gives you more time to file, not more time to pay. Any unpaid tax after the original deadline accrues interest and can trigger penalties.3Pennsylvania Department of Revenue. 2025 Application for Automatic Extension of Time to File (REV-276)

What to Put in the Envelope

Stack the documents in this order:1Pennsylvania Department of Revenue. 2025 Pennsylvania Personal Income Tax Return Instructions (PA-40 IN)

  • Your original, signed Form PA-40 on top. Not a photocopy, and not a printout of an electronically filed return.
  • Legible photocopies of your W-2s, plus copies of any 1099-R, 1099-MISC, or 1099-NEC that show Pennsylvania withholding.
  • PA Schedule G-L if you are claiming credit for taxes paid to another state. PA Schedule RK-1 or NRK-1 if you received income from a partnership, LLC, or PA S corporation; if you did not receive one, substitute a copy of your federal Schedule K-1.
  • Federal schedules only where the PA-40 instructions permit them. Rental income can use Part I of federal Schedule E with the required Pennsylvania adjustments. Business income uses PA Schedule C, not federal Schedule C.
  • If you owe tax, Form PA-40 V with your check or money order payable to “PA Department of Revenue.”

On the check or money order, write the last four digits of the primary taxpayer’s Social Security number, “2025 PA-40 V,” and a daytime phone number. Do not staple the check to the voucher or to the return.1Pennsylvania Department of Revenue. 2025 Pennsylvania Personal Income Tax Return Instructions (PA-40 IN)

Deadline and Proof of Mailing

The deadline for a 2025 Pennsylvania income tax return is midnight on April 15, 2026. If April 15 falls on a weekend or an IRS-recognized holiday, the deadline moves to the next business day.5Department of Revenue. Brief Overview and Filing Requirements A mailed return counts as timely if the U.S. Postal Service postmark is on or before the due date. Certified mail with a return receipt is worth the small extra cost close to the deadline or when a payment is enclosed, because it gives you proof of both mailing and delivery.

Make a complete copy of everything that goes in the envelope, including every schedule and attachment. A mailed return has no confirmation record unless you create one yourself.