Q&A with the Pennsylvania Department of Revenue

What are the rules and instructions for paying corporate balance due payments using etides and EFTPS?

Jun 30, 2011
Q:

I have heard from clients that it is difficult to figure out how to make a corporate tax payment for a balance due with a return using EFT. What I heard was that the EFT payment choices were only for estimated payments or extensions but not return balances due. One client gave me their log in information on Friday 4/15 for a payment due 4/18 and I could not figure it out either and was unable to make the electronic payment.

Maybe this was because it was late in the day of 4/15 and the return was due 4/18 and we were too late for EFT. However, it would not even allow for the late payment. What are the rules and instructions for paying corporate balance due payments using etides and EFTPS?

A:

Corporate balance tax payments and returns are not an option in e-Tides. This option is available using the Fed State e- filing program, located on our Revenue web site. With the exception of processing the application for the Research and Development credit, the Bureau of Corporation Taxes does not utilize faxes or e-mail as first contact with a taxpayer or preparer.However, an electronic payment for a specific tax period can be accomplished by selecting the REV 857 estimated payment option in e-Tides and submitting a paper return.


Corporate Tax Return with ACH Debit Payment e-Tides Timely Filing/ Payment Schedule:

Transmission of e-Tides tax return and ACH debit payment must be completed before 1:00 PM Eastern Time at least one business day prior to the tax due date.

Timely payments are based on the date the Commonwealths bank account is credited. Timely Returns are based on the date of acceptance of the electronic tax return.

Corporate Tax EFT Program ACH Debit Payment Timely Payment Schedule: Transmission of EFT Telephone payments must be initiated and completed at least one business day prior to the tax due date before 4:45 PM Eastern Standard Time.

You may report payments up to 365 days in advance of the tax due date. Fund withdrawals are warehoused until the due date. However, this program only allows transmissions of current and previous year payments.

ACH Credit and Credit Card Payments are available options for remitting EFT payments; however, the Department must receive these types of payments on or before 4:00 PM Eastern Standard Time on the tax due date in order for the payment to be considered timely.

E-Tides and EFT do not allow payment transmissions for a previous tax period for the purpose penalty, interest, or a balance due on an "old" tax year.

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These documents provide a summary of the answers provided by the Department of Revenue to the PICPA Committee on State Taxation at its annual question and answer session. These documents are classified as revenue information issued for informational purposes only for the convenience of PICPA members. Pursuant to 61 Pa. Code Section 3.4, these documents should not be relied upon for any purpose or used in tax appeals. Taxpayers requiring a binding opinion on their specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.