PICPA > Q&A with Department of Revenue

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

Scenario: Applying the add-back provision

Dec 13, 2016
As a follow-up to Corporation Tax Information Notice 2016-1, does the Department of Revenue plan to provide additional guidance related to part III?

Dec 13, 2016
What is the time span for the Department to complete an audit after receipt of information?

Dec 13, 2016
When a personal income tax return is audited, (unreimbursed business expenses), does the Department respond to the taxpayer/practitioner indicating that the information has been received?

Dec 13, 2016
Scenario: An IT provider bills a client via a flat, lump-sum, recurring monthly charge, of which the largest portion relates to the value of the services provided by the vendor’s employees

Dec 13, 2016
Scenario: Claiming a refund for the sales tax paid on the purchase of wine which is then resold

Dec 13, 2016
Why is filed inheritance tax return response from the Department taking so long (4 - 6 months) now? In the past written response was received in about 30 days.

Dec 13, 2016
With the due date of the federal returns changing for many corporations to Oct. 15, does the Department intend to change the due date of the R&D credit application to Oct. 15?

Dec 13, 2016
Scenario: A Pennsylvania Limited Partnership (LP) has sold its last piece of real estate and has decided not to continue this business entity

Dec 13, 2016
Scenario: Reporting income earned outside of the U.S. on a joint return

Dec 13, 2016
Can insolvent insurance companies participate in amnesty, similar to bankrupt entities?

Dec 13, 2016
Has the Department considered including a longer look back period on the e-SOA for sales and employer taxes?

Dec 13, 2016
Is the department considering making “What’s my Revenue ID?” a function on its website?

Dec 13, 2016
Scenario: A federal bonus depreciation adjustment was partially disallowed for a prior year during an IRS audit of a corporation

Dec 13, 2016
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
If a corporation having unrecovered bonus depreciation for CNIT purposes merges or liquidates into a bank subject to Bank Shares Tax, what happens to the corporation’s remaining unrecovered bonus balance?

Dec 13, 2016
Scenario: Transaction involving a consumer or recipient who is different than the paying customer

Dec 13, 2016

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Q&A with the Pennsylvania Department of Revenue

Scenario: Applying the add-back provision

As a follow-up to Corporation Tax Information Notice 2016-1, does the Department of Revenue plan to provide additional guidance related to part III?

What is the time span for the Department to complete an audit after receipt of information?

When a personal income tax return is audited, (unreimbursed business expenses), does the Department respond to the taxpayer/practitioner indicating that the information has been received?

Scenario: An IT provider bills a client via a flat, lump-sum, recurring monthly charge, of which the largest portion relates to the value of the services provided by the vendor’s employees

Scenario: Claiming a refund for the sales tax paid on the purchase of wine which is then resold

Why is filed inheritance tax return response from the Department taking so long (4 - 6 months) now? In the past written response was received in about 30 days.

With the due date of the federal returns changing for many corporations to Oct. 15, does the Department intend to change the due date of the R&D credit application to Oct. 15?

Scenario: A Pennsylvania Limited Partnership (LP) has sold its last piece of real estate and has decided not to continue this business entity

Scenario: Reporting income earned outside of the U.S. on a joint return

Can insolvent insurance companies participate in amnesty, similar to bankrupt entities?

Has the Department considered including a longer look back period on the e-SOA for sales and employer taxes?

Is the department considering making “What’s my Revenue ID?” a function on its website?

Scenario: A federal bonus depreciation adjustment was partially disallowed for a prior year during an IRS audit of a corporation

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

If a corporation having unrecovered bonus depreciation for CNIT purposes merges or liquidates into a bank subject to Bank Shares Tax, what happens to the corporation’s remaining unrecovered bonus balance?

Scenario: Transaction involving a consumer or recipient who is different than the paying customer