Q&A with Pennsylvania Department of Revenue

2019

The PICPA State and Federal Taxation committees meet with the Pennsylvania Department of Revenue annually to discuss issues affecting both practitioners and their clients. Topics covered include personal income tax and corporate tax, sales and use tax, and administrative issues.

Administrative

Can the Department of Revenue provide an update on the Certified Service Provider arrangement and other regulations, bulletins, and upcoming guidance?
If a non-C-Corp hasn't had other registrations in PA in the past (sales tax, employer withholding, etc.), is it required to go through the bulk sale reporting process when it sells its assets? For example, a real estate LLC selling its real estate.
When can Pennsylvania expect realty transfer tax regulations?
How is EITC/OSTC treated if there are two short taxable years within a single calendar year? To which period(s) are the credits applied?
Does the Department of Revenue have any plans to issue further guidance related to the federal TCJA changes? Is the DOR pursuing corrective legislation?
Why does the Department of Revenue require an EIN for the R&D credit electronic applications for subcontractors that taxpayers are not required to issue 1099s for?
What can be done to improve the telephone systems for calls to Harrisburg and field offices? The oft- received automated message can be completely unintelligible. What can be done to improve wait times?
Scenario: Department of Revenue loses taxpayer documentation or suggests it was never received despite the existence of signed receipts or fax acknowledgements.
Scenario: Notices requesting copies of other state returns to support out of state credit when the out of state return was already included with the original e-filed return.
Will the Department of Revenue modify its PA-40 form to provide on Schedule C separate lines for revenues from 1099-K credit cards to tie into that report?

Q&A with Pennsylvania Department of Revenue

2019

Administrative

Corporate Tax

Personal Income Tax

Sales and Use Tax