Close
About
|
Join
Join
Why Join?
Apply Online
Benefits of Membership
Member Categories & Rates
Member Testimonials
Who We Are
Pennsylvania CPA Foundation
Firm-Sponsored Membership
Join a Committee
PICPA Members
Directories
My Membership
Grow Your Career
Job Board
Career Center
Become a CPA
Professional Network
PICPA Awards & Recognition
Attend CPE & Events
Course Search
Event Calendar
Courses by Topic
PICPA Conferences
Online CPE
On-Demand
Certificate Programs
Course Discounts
Course & Licensing FAQs
CPE Credit Requirements
My Account
Attend
Local Events
Complimentary CPE
Keep Informed
PICPA Connect
CPA Now
Insights
Pennsylvania CPA Journal
CPA Conversations Podcasts
Knowledge Hub
Legislative Update
Comment Letters
Peer Review
PICPA Firm Liaisons
Practice Management
Professional Ethics
By Topic
Taxation
Changing Role of the CFO and Controller
Data Analytics
Diversity & Inclusion
Q&A with Department of Revenue
Single Audit Developments
Advocate
Advocacy Overview & Priorities
Testimony & Comment Letters
Pennsylvania State Resources
CPA-PAC
Write, Call, or Visit Your Legislators
Fiscal Responsibility Task Force
Login
Near Me
Cart
Join
Why Join?
Apply Online
Benefits of Membership
Overview
Complimentary CPE
Directories
Discounts
Insurance Solutions
Knowledge Hub
Tax Resources
Member Categories & Rates
Member Testimonials
Who We Are
About Us
Contact PICPA
Volunteer Leadership 2022-23
Governance & Structure
Market to CPAs
Pennsylvania CPA Foundation
Firm-Sponsored Membership
Join a Committee
PICPA Members
Directories
My Membership
Small Firm Alliance
Grow Your Career
Job Board
Career Center
Students & Educators
Young Professionals
Mid-Career
Public to Private
Firm Leaders
Experienced CPAs
Become a CPA
CPA Exam & Licensing
Future CPAs
Scholarships
Professional Network
Mentor Match
Events
Firm Ambassadors
PICPA Awards & Recognition
Young Leader Awards
Leadership Nominations
Women to Watch
Attend CPE & Events
Course Search
Event Calendar
Courses by Topic
Accounting & Auditing
Corporate and Business and Industry CPAs
COVID-19
Ethics
Financial Planning
Government & Not-for-Profit
Lease Accounting
Management & Leadership Skills
Revenue Recognition Standard
Tax
Technology
PICPA Conferences
Online CPE
On-Demand
On-Demand Best Sellers
Certificate Programs
Course Discounts
ClassPass
Flex Account
Value Pass
Premium Pass
CPE Academy Unlimited
Complimentary CPE
ClassPass & Discount Tracker
Flex Account Tracker
Course & Licensing FAQs
CPE Credit Requirements
My Account
Upcoming Events
Course Materials
My On-Demand
CPE History
Attend
Local Events
Complimentary CPE
Keep Informed
PICPA Connect
CPA Now
Professional & Technical
PICPA Initiatives
Legislative
CPA Exam & Licensure
Careers & Lifestyle
Insights
Pennsylvania CPA Journal
CPA Conversations Podcasts
Knowledge Hub
Legislative Update
Comment Letters
Peer Review
PICPA Firm Liaisons
Practice Management
Record Retention
Succession Planning
Sole Practitioners & Small Firms
Personal Financial Planning
Professional Ethics
By Topic
Taxation
Changing Role of the CFO and Controller
Data Analytics
Diversity & Inclusion
Q&A with Department of Revenue
Single Audit Developments
Advocate
Advocacy Overview & Priorities
Understanding Advocacy - PICPA's Role
How a Bill Becomes Law in Pennsylvania
Pennsylvania State Budget Process
Advocacy FAQs
Testimony & Comment Letters
Pennsylvania State Resources
CPA-PAC
2021 CPA-PAC Annual Report
2020 CPA-PAC Annual Report
2019 CPA-PAC Annual Report
2018 CPA-PAC Annual Report
CPA-PAC FAQs
Write, Call, or Visit Your Legislators
Fiscal Responsibility Task Force
PICPA
>
Q&A with Department of Revenue
>
Corporate Tax
Q&A with Pennsylvania Department of Revenue
Corporate Tax
Has the Department of Revenue further considered any income tax implications of the Wayfair decision? If so, can it provide guidance?
When can we expect market-based sourcing regulations?
Is Form REV-986 required for taxpayers claiming PL 86-272 protection?
What is the Board of Appeals' policy of refusing to grant relief in cases that involve the application of the net loss fixed dollar limitation for tax years after 2006? The R.B. Alden and General Motors cases involve pre-2007 tax years.
What is the status of the JP Morgan Securities, Inc. and New Cingular Wireless PCS cases, and what is the income producing activity/cost of performance appeals that the Department may litigate?
How does the Department of Revenue determine on audit whether a corporate taxpayer's method of sourcing service receipts is reasonable?
Scenario: Under IRC § 860E a holder of a residual interest in a Real Estate Mortgage Investment Conduit (REMIC) is required, at a minimum, to pay tax on its excess inclusion income (EII).
When does the Department of Revenue anticipate issuing draft market-based sourcing regulations for comments by interested parties, or for public comment?
Does the Department of Revenue have the authority to assert economic nexus for CNI Tax under the current statute without a law change, and if so, does it intend to assert economic nexus?
For taxpayers with both inter-company interest and third-party interest, what is the Department of Revenue's position on the ordering of interest limitations under IRC §163(j)?
How does the Department of Revenue plan to apply the new IRC §163(j) interest limitations to members of a federal consolidated group who file separately for Pennsylvania corporate net income tax?
How should a corporate taxpayer apply the IPA/COP method to source goodwill from the sale of a business?
How should a corporate taxpayer apply the IPA/COP method to source receipts/gain from the sale of a patent, trademark or similar intangible for CNIT purposes?
Should a corporate taxpayer apply the income producing activity/cost of performance (IPA/COP) method to source royalties or other receipts from the licensing of marketing and non-marketing intangibles for CNIT purposes?
May a corporate taxpayer rely upon the MTC’s Section 17 regulation for purposes of sourcing receipts from services until the DOR issues market-based sourcing regulations for CNIT purposes?
How should a taxpayer handle a notice of assessment for a year in which the appeal deadline has passed regarding the former Capital Stock/Foreign Franchise Tax (CSFT)?
Scenario: The REIT may have PA modifications to federal taxable income
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?
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?
1
2
3
4
5
In This Section
2019
2018
2017
2016
2015
Submit a Question to the DOR
By Topic
Administrative
Corporate Tax
Personal Income Tax
Sales Use Tax
Pass Through
Specialty Taxes
Full Transcripts:
Annual Meetings
Oct. 2021
Oct. 2020
Oct. 2019
Oct. 2018
Oct. 2017
Oct. 2016
×
Email
Password
Remember Me
Forgot Password?
|
Create Account
Questions? Feedback?
powered by
Olark live chat software