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
What is the DOR's policy with respect to processing amended corporate tax reports?
A properly completed amended return will merge with a properly completed original return that has reached a “processed status”. However, system programming will suspend an amended return and prevent it from reaching a processed status for a variety of reasons. If an amended return is submitted and a desk review, field audit, or appeal activity is present it will prevent the return from processing and allow the user to review and determine the correct approach to processing the amended return.
If there was a change in tax from the amended return processing in the system, the Notice of Assessment package or Notice of Adjustment package is a confirmation that we received and processed the amended return. At present there is no generic letter provided to the taxpayer that simply acknowledges that the Department received an amended return.