Pennsylvania DOR Address 2026: Where to Mail Tax Return Forms
A practical Pennsylvania Department of Revenue address guide for taxpayers, paper filers, tax professionals, businesses, employers and rebate applicants who need the correct PA DOR mailing address for PA-40 returns, refund returns, payment enclosed returns, no-payment returns, e-file supporting documents, extensions, estimated payments, PA-41 fiduciary returns, PA-20S/PA-65 returns, corporate returns, sales tax notices, withholding correspondence and business registration mail.
Quick Answer: Pennsylvania Department of Revenue Mailing Address
There is not one Pennsylvania Department of Revenue address for every return. The correct PA DOR address depends on the form, tax type and result of the return. For a paper PA-40 individual income tax return, use 1 Revenue Place if payment is enclosed, 2 Revenue Place if no payment and no refund are due, and 3 Revenue Place if a refund or credit is requested.
Payment due return
Mail a PA-40 with payment to the Payment Enclosed address at 1 Revenue Place. Do not use the refund or no-payment address when a check or money order is attached.
No payment/no refund
Mail an even PA-40 result to the No Payment/No Refund address at 2 Revenue Place. This is for returns with no tax due and no refund or credit requested.
Refund or credit
Mail a PA-40 requesting a refund or credit to 3 Revenue Place. Use direct deposit when available to reduce paper-check delays.
PA-40 Mailing Addresses 2026: Payment Due, No Payment and Refund/Credit Requested
Use this table for the Pennsylvania Individual Income Tax Return, PA-40. These are the most searched Pennsylvania Department of Revenue return mailing addresses.
| PA-40 situation | Mailing address | Use this when |
|---|---|---|
| Payment due / payment enclosed | PA DEPT OF REVENUE PAYMENT ENCLOSED 1 REVENUE PLACE HARRISBURG PA 17129-0001 | Your paper PA-40 shows tax due and you are enclosing payment with the return. |
| No payment, no refund and no credit due | PA DEPT OF REVENUE NO PAYMENT/NO REFUND 2 REVENUE PLACE HARRISBURG PA 17129-0002 | Your paper PA-40 comes out even and you are not requesting a refund or credit. |
| Refund or credit requested | PA DEPT OF REVENUE REFUND/CREDIT REQUESTED 3 REVENUE PLACE HARRISBURG PA 17129-0003 | Your paper PA-40 requests a refund, overpayment credit or refund-related processing. |
Pennsylvania DOR Address Helper: Where Should You Mail Your Tax Form?
Choose what you are mailing. This helper points you to the correct Pennsylvania Revenue address path and the common mistake to avoid. It does not collect personal data.
Select your form or mailing situation. The helper will show the likely address, what to include and the mistake to avoid.
PA DOR Address for E-Filed Return Supporting Documents
If you filed electronically and need to send supporting documentation, PA DOR lists the Electronic Filing Section address below. This is different from the three PA-40 paper-return Revenue Place addresses.
Electronic Filing Section mailing address
PA DEPARTMENT OF REVENUE ELECTRONIC FILING SECTION PO BOX 280507 HARRISBURG PA 17128-0507
- Use when you already e-filed and must send required attachments or documentation.
- Include identifying information so the documents match your return.
- Do not use this address for a full paper PA-40 unless official instructions tell you to.
Fax and email support-document option
PA DOR’s support-answer page lists fax 717-772-4193 and email RA-BITPITELFCORFAXES@pa.gov for certain supporting-document submissions. If documents are emailed, the department says they should be in PDF format.
Pennsylvania Estimated Payment and Extension Mailing Addresses
Estimated payments, extension requests and payment vouchers have different mailing paths than the main PA-40 return addresses. Use myPATH when available because online payments reduce mailing delays and address mistakes.
| Form or payment | Mailing address | Important note |
|---|---|---|
| REV-276, Individual Income Tax Extension of Time to File | PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280504 HARRISBURG PA 17128-0504 | An extension to file does not extend the time to pay tax due. |
| PA-40 ES estimated payments, estate/trust estimated payments and nonresident withholding payments | PA DEPARTMENT OF REVENUE BIDM PO BOX 280403 HARRISBURG PA 17128-0403 | Use current-year vouchers or myPATH payment options when available. |
| REV-459 changes to individual, estate/trust estimated and nonresident withholding accounts | PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280510 HARRISBURG PA 17128-0510 | Use for address/account changes covered by REV-459 instructions. |
PA-41 Fiduciary Income Tax Return Mailing Addresses
PA-41 fiduciary returns have their own P.O. Boxes. Use the address that matches whether the return has payment due, no payment/refund/credit due, or a refund/credit requested.
| PA-41 situation | Mailing address | Use this when |
|---|---|---|
| Payment due return | PA DEPARTMENT OF REVENUE BIDM PO BOX 280413 HARRISBURG PA 17128-0413 | The fiduciary income tax return includes payment due. |
| No payment/refund/credit due return | PA DEPARTMENT OF REVENUE BIDM PO BOX 280506 HARRISBURG PA 17128-0506 | The PA-41 result is even with no payment and no refund/credit. |
| Refund/credit requested return | PA DEPARTMENT OF REVENUE BIDM PO BOX 280505 HARRISBURG PA 17128-0505 | The fiduciary return requests a refund or credit. |
Pennsylvania Business Tax Mailing Addresses: PA-20S/PA-65, RCT-101 and Registration
Business and pass-through entity returns should not be mailed to a PA-40 individual return address. Use the form-specific address, the current instruction booklet, or the address printed on the notice.
| Business form/topic | Mailing address | Best use |
|---|---|---|
| RCT-101, RCT-101I and RCT-101D corporate reports | PA DEPARTMENT OF REVENUE PO BOX 280427 HARRISBURG PA 17128-0427 | Corporate tax reports and inactive/declaration reports listed by PA DOR. |
| RCT-101 amended corporate tax reports | PA DEPARTMENT OF REVENUE PO BOX 280407 HARRISBURG PA 17128-0407 | Amended corporate tax report routing. |
| PA-20S/PA-65 S corporation/partnership payment due returns | PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280502 HARRISBURG PA 17128-0502 | Pass-through entity return when payment is due. |
| PA-20S/PA-65 no payment/refund/credit due returns | PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280509 HARRISBURG PA 17128-0509 | Pass-through entity return when no payment/refund/credit is due. |
| PA-20S/PA-65 NW nonresident individual withholding payments | PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280502 HARRISBURG PA 17128-0502 | Nonresident individual withholding payment routing. |
| Registration inquiries for business taxes | PA DEPARTMENT OF REVENUE PO BOX 280901 HARRISBURG PA 17128-0901 | Business tax registration correspondence and inquiries. |
PA Sales Tax, Employer Withholding, 1099 and Motor Fuel Mailing Addresses
Sales tax and employer withholding mail belongs to business-tax P.O. Boxes, not to PA-40 Revenue Place addresses. Use the tax-specific P.O. Box shown in the official address directory or the address printed on your notice.
| Tax topic | Mailing address | When to use |
|---|---|---|
| Sales & Use Tax inquiries, notices and assessments | PA DEPARTMENT OF REVENUE PO BOX 280905 HARRISBURG PA 17128-0905 | Sales/use tax correspondence, notices and assessment questions when routed there by PA DOR. |
| Employer withholding tax inquiries, notices and assessments | PA DEPARTMENT OF REVENUE PO BOX 280904 HARRISBURG PA 17128-0904 | Employer withholding correspondence, notices and assessment routing. |
| Fewer than 10 paper 1099-Rs or 1099-MISC showing PA tax withheld with REV-1667 | PA DEPARTMENT OF REVENUE PO BOX 280904 HARRISBURG PA 17128-0904 | Paper information returns with Pennsylvania tax withheld when PA DOR instructions require REV-1667. |
| Paper 1099-Rs or 1099-MISC showing zero withholding | PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280509 HARRISBURG PA 17128-0509 | Paper information returns with no PA withholding, when official instructions direct paper filing. |
| Motor Fuel Tax inquiries, payments and assessments | PA DEPARTMENT OF REVENUE PO BOX 280646 HARRISBURG PA 17128-0646 | Motor fuel tax correspondence, payment and assessment routing. |
PA-1000 Property Tax/Rent Rebate Mailing Address
The Property Tax/Rent Rebate Program has a separate mailing address. Do not mail PA-1000 rebate claims to a PA-40 income tax Revenue Place address.
PA-1000 rebate claim address
PA DEPARTMENT OF REVENUE PROPERTY TAX/RENT REBATE PROGRAM PO BOX 280503 HARRISBURG PA 17128-0503
- Use for PA-1000 Property Tax/Rent Rebate claim forms.
- Keep copies of rent certificates, property tax bills and proof documents.
- Use official rebate program guidance for eligibility and deadline questions.
Rebate phone help
The Property Tax/Rent Rebate Program phone number listed by PA DOR is 1-888-222-9190. The automated PA Tax line 1-888-PATAXES can also help with certain account and rebate status checks.
Before Mailing Pennsylvania Tax Forms: Envelope, Payment and Tracking Checklist
A correct address is only one part of successful mail processing. Missing signatures, wrong tax years, no Social Security number, wrong payment memo, missing W-2/1099 copies or unclear supporting documents can delay your PA DOR return even when the envelope goes to the right place.
Paper return checklist
- Use the current tax-year form and instructions.
- Sign and date the return where required.
- Confirm the final result: payment due, no payment/no refund, or refund/credit requested.
- Attach required W-2, 1099-R, 1099-MISC, 1099-NEC or other withholding statements when required.
- Include schedules and supporting forms in the order requested by instructions.
- Keep a full copy of the return and everything mailed.
Payment and envelope checklist
- Make checks or money orders payable exactly as current PA DOR instructions require.
- Write taxpayer identification, tax year, form and daytime phone number on the payment when instructed.
- Do not mail cash.
- Use the exact Revenue Place or P.O. Box address for the form.
- Use tracking or certified mail when proof of timely mailing matters.
- Save postal receipts, payment confirmations and myPATH records.
Common Pennsylvania DOR Address Mistakes That Delay Tax Returns
Most PA DOR mailing delays come from using the wrong address for the return result or mailing special documents to a general income-tax address.
| Mistake | Why it matters | Better action |
|---|---|---|
| Mailing every PA-40 to 1 Revenue Place | 1 Revenue Place is for PA-40 returns with payment enclosed. | Use 2 Revenue Place for no payment/no refund and 3 Revenue Place for refund/credit requested. |
| Sending e-file attachments to the PA-40 paper return address | E-file attachments use the Electronic Filing Section address. | Use PO Box 280507 when official e-file documentation instructions apply. |
| Mailing PA-1000 rebate claims to PA-40 addresses | Property Tax/Rent Rebate claims route through a separate program P.O. Box. | Use PO Box 280503 for PA-1000 rebate claims. |
| Using a street address for business tax notices | Business taxes, sales tax and withholding notices often route to P.O. Boxes. | Use the tax-specific P.O. Box or the address printed on your notice. |
| Mailing payment without a voucher or clear memo | Payments can be misapplied if the tax type, year and account are unclear. | Use myPATH or include the proper voucher and identifying information. |
| Sending original documents when copies are enough | Originals may be difficult to replace and may not be returned quickly. | Send copies unless PA DOR specifically asks for originals. |
Pennsylvania Department of Revenue Phone Numbers Before You Mail
If you are unsure where to mail a tax return, payment or notice response, contact PA DOR before sending original documents or payment. Use the correct phone route for the tax type.
| Need | Phone number | Best use |
|---|---|---|
| Personal Income Tax | 717-787-8201 | PA-40 filing, individual income tax address questions, notices and individual account help. |
| Business Taxes | 717-787-1064 | Corporation tax, employer withholding, sales/use tax and registration questions. |
| Property Tax/Rent Rebate Program | 1-888-222-9190 | PA-1000 rebate status, eligibility and rebate address questions. |
| Inheritance Tax | 717-787-8327 | Inheritance tax forms, payments and estate-related tax routing. |
| Self-service forms and account access | 1-888-PATAXES / 1-888-728-2937 | Automated 24-hour forms ordering and certain account status checks. |
| myPATH payment questions | 717-425-2495 Ext. PAYPA (72972) | Questions about myPATH PA-40, PA-41 or PA-20S/PA-65 payment options. |
PA DOR Mailing Security: Notices, Payments, Identity and Scam Protection
Tax mail contains sensitive information. Protect your Social Security number, bank details, business account number, wage forms and tax records when mailing or uploading documents.
Safe mailing rules
- Use official PA DOR addresses, myPATH or official customer-service links.
- Do not mail cash.
- Keep copies of returns, checks, vouchers, schedules and documents.
- Use certified mail or tracking when deadline proof matters.
- Do not send extra documents that PA DOR did not request.
- Use PDF format if official instructions allow email document submission.
Scam warning signs
- Demand for gift cards, cryptocurrency, wire transfers or unusual payment methods.
- Text message or email asking for full banking login credentials.
- Lookalike tax sites asking for PA-40 data or payment information.
- Urgent threats without an official notice, appeal rights or explanation.
- Requests to mail payment to a non-PA DOR address not shown on official documents.
Pennsylvania Department of Revenue Address FAQs
Visible FAQs below match the FAQPage schema included at the end of this article.
Where do I mail a PA-40 return with payment enclosed?
Mail a PA-40 return with payment enclosed to PA Dept of Revenue, Payment Enclosed, 1 Revenue Place, Harrisburg PA 17129-0001.
Where do I mail a PA-40 return with no payment and no refund?
Mail a PA-40 return with no payment and no refund to PA Dept of Revenue, No Payment/No Refund, 2 Revenue Place, Harrisburg PA 17129-0002.
Where do I mail a PA-40 return requesting a refund or credit?
Mail a PA-40 return requesting a refund or credit to PA Dept of Revenue, Refund/Credit Requested, 3 Revenue Place, Harrisburg PA 17129-0003.
Where do I mail supporting documents after e-filing a Pennsylvania return?
Mail supporting documents after e-filing to PA Department of Revenue, Electronic Filing Section, PO Box 280507, Harrisburg PA 17128-0507.
Can I fax or email Pennsylvania e-file supporting documents?
PA DOR’s support page lists fax 717-772-4193 and email RA-BITPITELFCORFAXES@pa.gov for certain supporting documents, and says emailed documents should be in PDF format.
Where do I mail REV-276 Pennsylvania extension of time to file?
Mail REV-276 to PA Department of Revenue, Bureau of Individual Taxes, PO Box 280504, Harrisburg PA 17128-0504.
Where do I mail PA-40 ES estimated tax payments?
Mail PA-40 ES estimated payments to PA Department of Revenue, BIDM, PO Box 280403, Harrisburg PA 17128-0403.
Where do I mail a PA-1000 Property Tax/Rent Rebate claim?
Mail PA-1000 rebate claims to PA Department of Revenue, Property Tax/Rent Rebate Program, PO Box 280503, Harrisburg PA 17128-0503.
Where do I mail a PA-41 fiduciary return with payment?
Mail a PA-41 fiduciary return with payment to PA Department of Revenue, BIDM, PO Box 280413, Harrisburg PA 17128-0413.
Where do I mail a PA-41 fiduciary return with no payment or refund?
Mail a PA-41 fiduciary return with no payment or refund to PA Department of Revenue, BIDM, PO Box 280506, Harrisburg PA 17128-0506.
Where do I mail a PA-41 fiduciary return requesting a refund or credit?
Mail a PA-41 fiduciary return requesting a refund or credit to PA Department of Revenue, BIDM, PO Box 280505, Harrisburg PA 17128-0505.
Where do I mail PA-40 or PA-41 amended returns?
PA DOR’s address directory says PA-40 and PA-41 amended returns should use the appropriate address for an original PA-40 or PA-41 return.
Where do I mail PA-20S/PA-65 returns with payment?
Mail PA-20S/PA-65 payment due returns to PA Department of Revenue, Bureau of Individual Taxes, PO Box 280502, Harrisburg PA 17128-0502.
Where do I mail PA-20S/PA-65 returns with no payment or refund?
Mail PA-20S/PA-65 no payment/refund/credit due returns to PA Department of Revenue, Bureau of Individual Taxes, PO Box 280509, Harrisburg PA 17128-0509.
Where do I mail RCT-101 Pennsylvania corporate tax reports?
Mail RCT-101 corporate reports to PA Department of Revenue, PO Box 280427, Harrisburg PA 17128-0427.
Where do I mail amended RCT-101 corporate tax reports?
Mail amended RCT-101 corporate tax reports to PA Department of Revenue, PO Box 280407, Harrisburg PA 17128-0407.
Where do I mail Pennsylvania sales and use tax inquiries or notices?
Mail sales and use tax inquiries, notices and assessments to PA Department of Revenue, PO Box 280905, Harrisburg PA 17128-0905, unless your notice lists a different address.
Where do I mail Pennsylvania employer withholding inquiries or notices?
Mail employer withholding tax inquiries, notices and assessments to PA Department of Revenue, PO Box 280904, Harrisburg PA 17128-0904, unless your notice lists a different address.
What phone number helps with Pennsylvania personal income tax address questions?
For Pennsylvania personal income tax questions, call PA DOR at 717-787-8201.
Is this website the official Pennsylvania Department of Revenue website?
No. This is an independent informational guide. Use official PA DOR pages, myPATH, forms, notices and address-directory PDFs for final mailing, filing, payment and legal decisions.
Final Recommendation: Match the PA DOR Address to the Form and Return Result
For PA-40, use 1 Revenue Place when payment is enclosed, 2 Revenue Place when no payment and no refund are due, and 3 Revenue Place when a refund or credit is requested. For e-file supporting documents, PA-1000 rebate claims, PA-41 fiduciary returns, PA-20S/PA-65 pass-through returns, corporate reports, sales tax, withholding and business registration, use the form-specific P.O. Box or the address printed on your official PA DOR notice.
Last editorial update: June 7, 2026. Verify final mailing addresses, form instructions, payment routing, notice instructions and account-specific details on official Pennsylvania Department of Revenue pages.