Q&A with the Pennsylvania Department of Revenue

Scenario: A return is filed prior to the due date (or prior to the extended due date) and a mistake is discovered

Dec 13, 2016
Q:

If a return is filed prior to the due date (or prior to the extended due date) and a mistake is discovered, a second return can be filed on or before the due date (or extended due date) which would supersede (as opposed to amend) the first return and become the original return of record. Would Pennsylvania likewise recognize the second return as the original? If not, how should the federal changes be reported?  Would an REV-128C be required even though the federal return was not technically amended?

A:

If the IRS processes the second return as the original return the second RCT-101 is processed as the original RCT-101, not as an amended report.  The reports should contain a statement explaining the reason for the filing of the report.  This will need to emailed to the following resource account: RA-RVCORPSPCHANDLE@pa.gov.

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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.