Q&A with the Pennsylvania Department of Revenue

Scenario: transferring available credit balances to years under audit

Sep 25, 2014
Q:

Based on recent discussions with the Department of Revenue, we were informed that available credit balances can and are being transferred to years under audit to cover the outstanding tax balance. What can taxpayers and representatives do to ensure that this is not done if it is their intention to leave the full tax balance due on their account through the administrative appeals processes?

A:

The Department does not transfer overpayment credits to years under audit. However, if an assessment has been issued resulting from an audit, an overpayment credit may be transferred to cover the unpaid outstanding balance. The transfer of credit balances are governed by Fiscal Code section 1108. The Department is reviewing the implementation of this section.

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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.