Scenario: A return is filed prior to the due date (or prior to the extended due date) and a mistake is discovered

Dec 13, 2016
Q:

If a return is filed prior to the due date (or prior to the extended due date) and a mistake is discovered, a second return can be filed on or before the due date (or extended due date) which would supersede (as opposed to amend) the first return and become the original return of record. Would Pennsylvania likewise recognize the second return as the original? If not, how should the federal changes be reported?  Would an REV-128C be required even though the federal return was not technically amended?

A:

If the IRS processes the second return as the original return the second RCT-101 is processed as the original RCT-101, not as an amended report.  The reports should contain a statement explaining the reason for the filing of the report.  This will need to emailed to the following resource account: RA-RVCORPSPCHANDLE@pa.gov.
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