Once we file your PCRA petition, the Commonwealth of Pennsylvania generally has 30 days to respond but is often given an extension of time to do so. The Department will grant an extension of time to file a PA income tax return up to six months.Requests for the extension of time in which to file briefs shall be filed at least 5 days before the time fixed for filing such briefs. Learn about the PCR process in Pennsylvania, including timelines, petition content requirements, and procedures for hearings and appeals. Failure to submit the required correction report within the specified time frame will result in the inclusion of the file in the PCRB's. For good cause shown, the court may grant an extension of time of up to 90 days. The only benefit to abstracting these cases is in the reconciliation process which can be accomplished in a less time-consuming manner. PCR Policy Statements. Whether you file for an extension with the IRS or State, the extension for time to file is 6 months from the date the State return is due. PCR cycles, short extension time, unstable annealing time, and temperature.