2024 PA-41 ES FIDUCIARY (EX) 11-23

DECLARATION OF ESTIMATED WITHHOLDING TAX FOR FIDUCIARIES

DECLARATION OF ESTIMATED WITHHOLDING TAX, penalty is 5 percent per month or fraction thereof, to a
FIDUCIARY, ESTATES AND TRUST (PA-41 ES) maximum of 50 percent, of the nonresident withholding due.
The PA-41 ES (F) is used by an estate or trust to remit its
nonresident withholding tax payments. These instructions FORMS AND TIMEFRAME TO MAKE NONRESIDENT
provide information regarding the nonresident withholding WITHHOLDING TAX PAYMENTS
tax. Estates and trusts with taxable PA-source income are
required to withhold and remit PA personal income tax from
The PA-41 ES (F) is also used by an estate or trust to remit the income of the nonresident beneficiaries. The withholding
estimated tax payments. For instructions and rules on must be remitted to the department by April 15th for calendar
calculating the estimated tax, see REV-413 (F), Instructions
year filers (or the 15th day of the fourth month after the close
for Estimating PA Fiduciary Income Tax, and REV-414 (F),
Estates and Trusts Worksheet for Estimated Tax. of the taxable year for fiscal year filers). The department
encourages withholding to be remitted quarterly throughout
WHO MUST WITHHOLD AND REMIT the tax year using the PA-41 ES (F) coupon. Final
Estates and trusts with taxable PA-source income are: withholding payments should be remitted with the PA-41 or
• Jointly liable with their nonresident beneficiaries for REV-276 (in the case of an extension).
payment of tax on such income to the extent allocable
ELECTRONIC SERVICES
to the nonresidents; and
Fiduciaries can remit estimated, extension and tax due
• Authorized and required to withhold such tax from the payments through the department's myPATH portal. Visit
nonresidents and remit the tax to Pennsylvania.
mypath.pa.gov and select Make a Payment to pay via
The imposition of the tax against the estate or trust does electronic funds transfer. Payments equal to or greater than
not change the filing requirements or the tax liability of its $15,000 must be made electronically. Payments not made
nonresident beneficiaries. electronically will be subject to a penalty equal to 3% of the
The nonresidents are entitled to claim a credit on their payment amount not to exceed $500.
annual returns for the tax withheld and treat the income as HOW TO COMPLETE THE PA-41 ES (F)
income subject to withholding in calculating any other Use a separate PA-41 ES (F) for each payment.
personal estimated taxes. The estate or trust may not
reduce its withholding requirement by any estimated • For fiscal filers only, enter the Beginning and Ending tax
payments made by the nonresident beneficiary. period dates;
PENALTY FOR FAILURE TO WITHHOLD • Enter the payment in the Payment Amount block;
Pennsylvania law imposes a penalty for failure to remit • Make the check or money order payable to PA
nonresident withholding on or before the 15th day of the Department of Revenue, printing the entity’s FEIN and
fourth month following the end of the taxable year. The “2024 Fiduciary Payment” on the check or money order;
t Detach here t
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PA-41 ES (F) 2024 PA-41 ES DECLARATION OF ESTIMATED WITHHOLDING TAX
(EX) 11-23 (FI)

EMPLOYER IDENTIFICATION NUMBER TYPE OF ACCOUNT DATE FILED

FISCAL FILERS ONLY - BEGINNING

NAME (CONTINUED) FISCAL FILERS ONLY - ENDING

FIRST LINE OF ADDRESS (P.O. BOX, APT. NO., SUITE, FLOOR, RR NO., ETC.)
PAYMENT AMOUNT
SECOND LINE OF ADDRESS
s s
DECLARATION OF THE ESTIMATED TAX
CITY STATE ZIP PHONE NUMBER

s s
Make check or money order
DEPARTMENT USE ONLY payable to the Pennsylvania
Department of Revenue

2402510057
 • Do not staple or attach the payment the PA-41 ES (F); Complete the other identification information on the left-
Mail the payment and the PA-41 ES (F) to the following hand side of the coupon. In the right-hand column, enter the
address: fiscal year information if applicable, as well as the payment
amount or declaration of tax.
PA DEPARTMENT OF REVENUE
PO BOX 280403
HARRISBURG PA 17128-0403
IMPORTANT: When filing the PA-41 ES (F), enter the
FEIN of the estate or trust, never use the Social
Security number of an owner or beneficiary.