Pennsylvania Income Tax and Withholding

Periodic Returns. Form PA 501 semimonthly within 3 banking days of 15th and last days of month if employer withholds $1,000 or more per quarter; monthly by 15th day of following month (except return for last month of year is due January 31) if employer withholds at least $300 but less than $1,000 per quarter; quarterly on Form PA 501/W-3 by last day of month following end of quarter if employer withholds less than $300 per quarter.

Quarterly Reconciliation Returns. Form PA W-3 due by end of month following calendar quarter.

Timely Filing. If the due date of a return falls on a Saturday, Sunday, or legal holiday, the return may be filed on the next succeeding day that is not a Saturday, Sunday, or legal holiday. A mailed return is deemed timely filed if it is postmarked on or before the date the return is due.