Drake Tax supports two Pennsylvania penalty forms in a 1040 return:

• Form REV-1630 - Underpayment of Estimated Tax by Individuals

• Form REV-1630A - Underpayment of Estimated Tax by Individual Farmers

Form REV-PA1630 is only generated if entries are made on PA screen PEN (unless the global setup option is enabled - see below).

Form REV-PA1630A is generated if any of the following are true:

• There is data entry on PA screen PENA.

• The farm indicator override is marked Y on PA screen 1.

• There is a Federal or PA Schedule F in the return (Farm Income).

Setup Option

If you want Form REV-PA 1630 to be calculated for each Pennsylvania return, go to Setup > Options > States > PA and mark the box Calculate a PA-REV1630 with each return (Individual only). Then, the program will attempt to compute the underpayment of estimated tax for individuals on every individual return.

Exceptions

At the top of Form REV-1630, it says “BEFORE YOU BEGIN: Did you qualify for 100 percent tax forgiveness in 20YY? If yes, stop here. You do not owe an estimated underpayment penalty and are not required to complete this form or include it with your return.” If the taxpayer’s tax was eliminated in the prior year due to the Tax Forgiveness Credit (PA-40 Schedule SP), this information is updated to the current year. Since Form REV-1630 is not required, it is suppressed and PA Note 235 generates explaining the exception.

On Form REV-1630, if Section 1, line 3 is less than $338 ($292 in 2024, $246 in 2023), then:

• PA Note 246 is generated.

• Form REV-1630 is suppressed.

On Form REV-1630, if Section 1, line 3 is less than $338 ($292 in 2024, $246 in 2023), but you have chosen Force 1630 to Print on the PA PEN screen, then:

• PA EF Message 61 is generated.

• PA 1630 is displayed in View/Print mode so that you can review the calculation.

To resolve the EF Message, and allow e-filing, uncheck Force 1630 to Print on the PA PEN screen.