We provide here a written summary of answers provided by the Department of Revenue to the committee at periodic question and answer sessions. 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 a specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.
Q&A with the Pennsylvania Department of Revenue
Please comment on the process for obtaining a PA ID number for a corporation whose only connection to the state is from activities from an interest in a pass-through entity.
It is our understanding that Corporation Taxes have been removed from the PA 100 online registration form and that Secretary of State filings will be the primary trigger for creation of a corp tax account. It is also our understanding that the eTIDES system will not permit a payment account to be created without a PA tax ID number. Please comment on the process for obtaining a PA ID number for a corporation whose only connection to the state is from activities flowing through from an interest in a pass-through entity, such that the corporation is not required to register with the Secretary of State and is not subject to any other taxes covered by the PA 100.
The corporation can send a letter (on company letter head) requesting an account to be opened. This letter must include the Name of the corporation, address of the corporation, document from the IRS showing the EIN. This letter must be sent to:
PA Department of Revenue
Bureau of Corporation Taxes
P.O. Box 280701
Harrisburg, PA 17128-0701
If the corporation or the representative of the corporation calls the Accounting Division and is told to contact the Dept of State and is not getting the answer as stated in the paragraph above ask to be transferred to Shirley Witter Supervisor in the Accounting Divison or Mark Russo Chief of the Accounting Division.