Q&A with the Pennsylvania Department of Revenue

With respect to Corporate Net Income and Personal Income taxes, does the Department follow the Operational Approach or the Transactional Approach, and how granular is the DOR’s analysis?

Nov 04, 2015
The DOR uses a transactional approach and will review all facts and circumstances when making decisions regarding sourcing and apportionment.




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

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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.