Q&A with the Pennsylvania Department of Revenue

How can a LLC or S Corp. that was only subject to CS/FFT for tax years beginning prior to 1/1/16 be removed from the tax rolls in instances where the entity did not complete RCT101, SectionE?

Jan 12, 2018
The entity should not file an amended report only to claim the RCT101 is final. The entity should fax a statement to the Bureau of Compliance 717-783-8265 stating the 2015 Corporate Income Tax Report should have been marked a Final Report due to the corporation not being subject to CNI due to [state reason] and no longer subject to Capital Stock/Franchise Tax as of 2016.

Leave a comment

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

Watch Now

A PICPA member login is required to access this content. A full transcript is also available.

Full Transcripts:
Annual Meetings
Oct. 2019      Oct. 2018

Oct. 2017      Oct. 2016

  Sept. 2015     Sept. 2014

Full Transcripts:
Quarterly Meetings

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.