Q&A with the Pennsylvania Department of Revenue

Scenario: Penalty for failure to provide noncorporate or corporate partner

Sep 30, 2013
Q:

Would a partnership that fails to provide a noncorporate partner with a NRK-1 and/or RK-1 a corporate partner with a Schedule H – Corp.  be subject to the penalty in Section 352 (f)(2) and/or Section 352 (f)(3)? Would the penalty in Section 352(f)(2) and/or Section 352(f)(3) be imposed separately on each NRK-1, RK-1 and Schedule H – Corp. that a partnership fails to file?

A:


Yes. Each return would be counted individually for calculation of the penalty

1 comment

Leave a comment
  • pay for essays | Mar 26, 2017
    The business having partner should provide corporate partner form to the revenue department in order to say that they are the partners of particular company and responsible of paying taxes to government behalf of their company revenue. It is always better to file this form in beforehand only.

    Leave a comment

    Watch: 2019 Q&A with the DOR
    Watch: 2019 Q&A with the DOR

    Watch Now

    A PICPA member login is required to access this content. A full transcript is also available.

    Full Transcripts:
    Annual Meetings
         
    Oct. 2019      Oct. 2018

    Oct. 2017      Oct. 2016

      Sept. 2015     Sept. 2014

    Full Transcripts:
    Quarterly Meetings
    Disclaimer

    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.