An extension to file is not an extension to pay tax.
Pennsylvania's extension is semi-automatic: if you already have a federal extension and don't owe Pennsylvania tax, no separate state form is needed. Form REV-276 is required only if you owe PA tax, need an extension without a federal one, or are paying by check.
Only if PA tax is owed, or you lack a federal extension, or you're paying by check
Original due date
April 15, 2026
Extended due date
October 15, 2026 (6 months)
Extends payment deadline
No - tax is still due April 15, 2026
Authority
61 Pa. Code §117.14
If you have a federal extension and owe PA tax, PA still requires REV-276 (with payment) - the federal extension alone only substitutes for the state form when no PA tax is due.
This page covers the Pennsylvania state personal income tax extension only. Nearly every Pennsylvania municipality also imposes its own local Earned Income Tax under Act 32, filed separately with one of roughly 20 regional tax collection districts - see the Pennsylvania local EIT (Act 32) page for that separate, and separately-governed, extension question (short answer: no statutory extension exists for the local return; collectors extend it only as administrative practice).
Authority: 61 Pa. Code §117.14 (extension of time). Source: pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax/extension-of-time-to-file.
This page is for informational purposes only and is not legal, tax, or accounting advice. No professional relationship is created by using this site. Tax law and guidance change; verify against current primary authority before acting. Full disclaimer.