Delayed tax filing penalty waived, conditionally

HARRISBURG, Pa. -- Pennsylvania farmers following the Internal Revenue Service’s delayed tax filing schedule won’t be subject to state underpayment penalties normally assessed at the March 1 deadline.

Any farmer impacted by the delayed start for filing federal tax returns will not face Pennsylvania estimated underpayment penalties so long as the 2012 PA-40 Personal Income Tax Return is filed and the full tax liability is paid by April 15.

This change follows the Internal Revenue Service’s extension of its special filing deadline for farmers.

“Many farmers and their tax preparers use the federal filing as a basis for state filing,” said Revenue Secretary Daniel Meuser. “Knowing this, in the interest of customer service, we’re waiving penalties for farmers so long as they file and pay by April 15.”

“This is an example of state government working with its constituents,” Agriculture Secretary George Greig said. “On behalf of farmers across the state, I thank Secretary Meuser and the Revenue Department for their understanding and assistance.”

Farmers and their tax preparers should fill in the “farmer” indicator oval on the PA-40 Personal Income Tax Return to ensure proper return processing.

Additional information is available in the Online Customer Service Center at www.revenue.state.pa.us. Questions about the extension may be directed to David A. Braden, CPA, with the Revenue Department at 717-783-5689.