Who Must File?
Corporations subject to the PA corporate net income tax must file RCT-101. Professional Limited Liability Companies (PLLCs) and foreign LLCs engaged in professional services must file a Certificate of Annual Registration with the Department of State.
PA S Corporations that have Built-In-Gains would file a final RCT-101. RCT-101 includes a revised Page 1, eliminating CS-FF and LOANS from Step D.
If a taxpayer owes income tax with a PA tax return, they should pay the tax liability and request an extension of time to file.
Information on the Capital Stock/Foreign Franchise Tax and the Corporate Net Income Tax may be found in the Rev-1200 and in the Tax Compendium.
A corporation with business activity outside Pennsylvania must file RCT-101. A corporation with any activity, real property, other assets or income is not considered inactive.
Residents who earned or received more than $33 in gross taxable income must file state income tax returns.
Both C and S Corps must file the corporation income tax return, regardless of expenses or income.
A corporate tax return must be filed as long as an organization remains a registered corporation, even if no business was conducted.
Limited liability companies filing as partnerships must submit the RCT-101 and Federal Form 1065 to the PA Department of Revenue.
Corporations granted a federal extension must indicate so on the tax return. They can file the Annual Extension Request, REV-853 electronically by the original due date.
Tax Information and Submissions
Information on the Capital Stock/Foreign Franchise Tax or the Corporate Net Income Tax may be found in the Rev-1200, CT-1PA Corporation Tax Report Booklet and in the Tax Compendium.
If the LLC is classified as a corporation for federal income tax purposes, it must complete the corporate net income tax portion of the RCT-101.
See the REV-1200, PA Corporate Net Income Tax Instructions, for instruction on completing the RCT-101-I and RCT-101 at www.revenue.pa.gov.
RCT-101-I, the Inactive PA Corporate Tax Report, must be filed by corporations with any activity, real property, other assets, or income.
All companies doing business must file a PA RCT-101. As a PA S Corporation, the income tax portion need not be filed, but the portion related to the capital stock tax or franchise must be filled out.
Local Tax Return Requirements
If you are a PA resident, nonresident, or a part-year PA resident who has more than $33 of PA taxable income, you must file a PA tax return.
Where a principal makes a payment without first obtaining a deduction authorization, the principal is liable to RCT at 35% regardless of the deduction status of the subcontractor.
Yes, Pennsylvania state law requires all taxpayers to file a Local Earned Income Tax Return.
If no additional catch-up nonresident withholding is required, the department will grant a five month extension if the entity has a federal extension to file federal Forms 1065 or 1120S.