This form is a sample letter in Word format covering the subject matter of the title of the form.
This form is a sample letter in Word format covering the subject matter of the title of the form.
The department will grant a reasonable extension of time for filing a PA-40, Individual Income Tax return. Unless a taxpayer is outside the U.S., the department will not grant an extension for more than six months. People who are outside the country are granted an automatic two-month extension to file until June 15.
Filing extension Need more time to prepare and file your Philadelphia Business Income and Receipts Tax (BIRT) returns? We will automatically grant you an extension of time to file up to 60 days from the April due date or the original due date of the BIRT return.
Where the IRS grants you extension of time for filing the federal return, the Philadelphia Department of Revenue will automatically grant a matching extension for filing BIRT and NPT. If you're granted the federal extension, you don't need to take any additional action to receive the Philadelphia extension.
If you have an approved Federal tax extension (IRS Form 4868), you will automatically receive a Pennsylvania tax extension.
Most states don't require you to file separate state extension forms if you don't owe any additional taxes. When you file your state return, you only need to attach a copy of your federal extension form.
California gives you an automatic filing extension to October 15, 2025.