Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 1806 (March 30, 2024).

12 Pa. Code § 151.4. Filing of estimated tax by taxpayers whose major source of gross income is from farming.

§ 151.4. Filing of estimated tax by taxpayers whose major source of gross income is from farming.

 Under section 502(d) of the act (53 P.S. §  6924.502(d)), a declaration of estimated tax of an individual having an estimated gross income from farming for the taxable year which is at least 2/3 of the individual’s total estimated gross income for the taxable year may be filed at any time on or before January 15 of the succeeding year, but if the individual files a final return and pays the entire tax by March 1, the return may be considered as the individual’s declaration due on or before January 15.



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