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State Contacts ERO Assistance by e-mail Where's My Refund?: (717) 787-8201 Property Tax/Rent Rebate: (888) 222-9190 |
State Resources Penn DOR Info for Tax Pros Where's My Refund? Where's My Rebate? |
TaxSlayer Pro Knowledgebase Pennsylvania Articles
Pennsylvania Forms and Instructions
Individual Corporation S Corporation Partnership Fiduciary
Local EIT Property Tax / Rent Rebate School District Codes PSD Codes
Philadelphia Forms and Instructions
BIRT Earnings Tax NPT SIT Wage Tax Refund
E-file Info ● General Tax Return Info ● Filing Status Info ● Residency Info ● Military ●Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Electronic Filing Information
Electronic Filing Mandate - If an income tax return preparer prepares 11 or more original income tax returns using tax preparation software in a calendar year, then for each subsequent calendar year thereafter, all acceptable income tax returns prepared by that income tax preparer must be filed using electronic technology.
An “opt out” election must be made on any paper return submitted by a preparer subject to the electronic filing requirements. In TaxSlayer Pro the "E-File Opt Out" election is initially selected on the Pennsylvania return, but the election is removed once the user marks the return for e-file by selecting the Electronic Filing option on the main menu of the Pennsylvania tax return menu.
E-File Registration Requirements - Acceptance in the Pennsylvania's e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current tax year and two prior tax years
State Only Return Requirements – The Pennsylvania e-file program:
- Supports federal/state (piggyback) filing and state-only filing through the Federal/State Electronic Filing Program (Modernized e-File System).
- Allows electronic filing of part-year and nonresident returns.
Amended Returns - Pennsylvania supports electronic filing for Schedule PA 40X.
Electronic Signatures – N/A
General Tax Return Information
Due Date - Individual Returns - April 15 or same as Federal
Extensions - Pennsylvania will grant taxpayers a six-month extension for income tax returns if the federal extension is filed. This extension is for the filing of the return and not for the payment of any taxes owed to Pennsylvania.
When you indicate the return is being filed on extension, Form REV-276 Pennsylvania Application for Extension of Time to File and a Payment Voucher is product. This form cannot be electronically filed but must be submitted by mail to the address on the form.
Driver’s License/Government Issued Photo Identification - Pennsylvania does not require this information to file the tax return. Providing this number may help speed the processing of the return and provides an extra security measure to the Pennsylvania Department of Revenue as to the identity of the taxpayer.
Filing Status Information
Pennsylvania does not require the same filing status as that used on the federal return, however the return won't be e-fileable if the filing status is changed.
Residency Status Information for Pennsylvania Returns
Residents: Residents are individuals:
- Who are domiciled in Pennsylvania, or
- Who maintain a place of abode in Pennsylvania and spend more than 181 days in Pennsylvania during the year.
Part-year resident: Part-year residents are individuals who moved to Pennsylvania or from Pennsylvania with the intent of permanently changing residence. There are two exceptions:
- An individual is considered a nonresident rather than a part-year resident if they spent less than 31 days of the year in PA, maintained a permanent place of abode outside PA during the entire tax year, and maintained no permanent place of abode in PA at any time of the year.
- An individual is considered a resident rather than a part-year resident if that person was physically present in PA for at least 184 days (or parts of 184 days) and maintained a permanent place of abode in PA at any time during the tax year.
Nonresidents: Nonresidents are individuals who were not Pennsylvania residents at any time during the year.
Reciprocal Agreements: Pennsylvania has a reciprocity agreement with the following states: Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia.
For further information visit PA DOR page, Determining Residency for PA Personal Income Tax Purposes
Military Personnel/Military Spouses
Residents: Military personnel who are residents of Pennsylvania upon entering military service remain residents of Pennsylvania for income tax purposes until proof of change of home of record has been made. A change in legal residence is documented by filing DD Form 2058 and DD Form 2058-1 with the military personnel office.
Nonresidents: Nonresident military personnel stationed within Pennsylvania are not required to file a Pennsylvania income tax return unless they have earned income from Pennsylvania sources other than military pay.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a servicemember stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate - If an income tax return preparer prepares 11 or more original income tax returns using tax preparation software in a calendar year, then for each subsequent calendar year thereafter, all acceptable income tax returns prepared by that income tax preparer must be filed using electronic technology..
Pennsylvania currently support electronic filing for all business returns. The following tax returns and years can be e-filed.
- Corporate returns (Form PA RCT-101 - Pennsylvania Corporate Income Tax Return) - current year and two prior years.
- S Corporation and Partnership returns (Form PA-20S/65 - Pennsylvania S Corporation/Partnership Information Return) - current year and two prior years.
- Fiduciary returns - (Form PA-41- Pennsylvania Fiduciary Income Tax Return) - current year and two prior years.
Business Return General Information
Due Dates for Pennsylvania Business Returns
Corporations - PA Corporate Net Income Tax Report, RCT-101 issue 30 days after the federal due date for both calendar and fiscal year filers.
S-Corporations - March 15, or same as the federal return.
Partnerships - March 15, or same as the federal return.
Fiduciary & Estate - April 15,or same as the federal return.
Business Extensions
Corporation - Corporations that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service will be granted an automatic extension to file PA Corporate Net Income Tax Report, RCT-101. Corporate taxpayers granted a federal extension must indicate this on the tax return by selecting from the main menu of the Pennsylvania return select Heading Information > Federal Extension Granted.
A Corporation that is only seeking to extend the filing of the Pennsylvania tax return can request a 60-day extension to file the PA Corporate Net Income Tax Report, RCT-101 by filing the Annual Extension Request, REV-853 electronically by the due date of the original return. To access REV-853 from the main menu of the Pennsylvania return select Supplemental Forms > Extension Request. This form can be e-filed.
S Corporation and Partnership - S Corporations and Partnerships that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended five months to file their Pennsylvania return as long as they do not owe any non-resident withholding tax on the PA-20S/PA-65 Information Return. An entity that is only seeking to extend the filing of the Pennsylvania tax return or needs to submit a payment must file REV-276 Application for Extension of Time to File by the original due date. To access Form REV-276, from the main menu of the Pennsylvania return select PA Extension of Time to File. This form cannot be e-filed and must be mailed to the address on the form.
Any extension of time to file the Pennsylvania return does not extend the time to pay any tax due by the original due date of the return. If the entity receiving an extension of the Pennsylvania return due date (either by extending their Federal return or by filing FormREV-276) needs to make a payment, it should be submitted on Form REV-276 and mailed to the address on the form.
Fiduciary - Estates or trusts that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended five and a half months to file their Pennsylvania return as long as they do not owe any income tax or non-resident withholding tax on the PA-41 Fiduciary Income Tax Return. If the estate or trust owes income tax or nonresident withholding tax with the PA-41, the estate or trust must timely file REV-276, Application for Extension of Time to File, along with payment of the tax due, either by check (if filing paper) or electronic debit (if e-filing). Estates or trusts that did not file a federal extension need to timely file Form REV-276.This form cannot be e-filed and must be mailed to the address on the form.
Amended Business Returns
Corporation - Amended returns filed for tax years beginning on or after Jan. 1, 2016 must be filed on the revised, year-specific, four-page RCT-101. Amended returns filed for tax years beginning prior to Jan. 1, 2016 must be filed on the non-year specific, six-page RCT-101. To indicate that a return is amended, from the main menu of the PA RCT-101, select Heading Information > Amended Return.
S-Corporation and Partnership -Amended PA-20S/PA-65 Information Returns for the current and two prior tax years can be e-filed. Amended returns for years prior to those must be filed on paper. To indicate that a return is amended, from the main menu of the PA-20S/PA-65, select Heading Information > Amended Return.
Fiduciary - Amended returns for tax years beginning in 2008 must include Schedule PA-41X, Amended PA Fiduciary Income Tax Schedule. To indicate that a return is amended, from the main menu of the PA-41, select Heading Information > Amended PA-41.To complete Schedule PA-41X, from the main menu of the PA-41 select Miscellaneous Forms > PA Schedule PA-41X.
Mailing Addresses
Individual Income Tax Mailing Addresses
If the address you are looking for is not on the Pennsylvania Department of Revenue mailing addresses list, use the address printed on the form.
Business Mailing Addresses
Business Income Tax Mailing Addresses
If the address you are looking for is not on the Pennsylvania Department of Revenue mailing addresses list, use the address printed on the form.
Federal Tax Links
e-Services for Tax Professionals
Disclaimer
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.