Pennsylvania Institute Of Certified Public Accountants

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Q&A with Pennsylvania Department of Revenue

Corporate Tax

Under what circumstances, if any, would PA permit or require an adjustment to an NOL carryover from a closed year being applied in an open year?
Would the delivery of goods to customers in PA by a corporation using its own trucks and drivers create nexus for CNIT purposes?
Would the delivery of goods to customers in PA by a corporation using its own trucks and drivers create nexus for foreign franchise tax purposes?
Scenario: using apportionment factors to determine CNIT and foreign franchise tax liabilities
Under what circumstances does the DOR believe market sourcing is an appropriate policy?
What is the DOR's position regarding IRC Sec. 108?
What are the rules and instructions for paying corporate balance due payments using etides and EFTPS?
When did the PA DOR Corporate Tax Bureau start requesting additional information using faxes? Why not by U.S. mail?
Why is the procedure of the PA DOR for follow up on an information request (in this case the R&D credit application) if information is not received from the taxpayer as a result of a fax request?
Would a distribution from an LLC to a corporate member be included in the corporate member’s net income if it constituted a “return of capital"?
Is there interest for late payment of tax after timely filing a CNIT extension?
Is a corporation required to report the federal changes on an RCT- 101-X or RCT-128?

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Q&A with Pennsylvania Department of Revenue

Corporate Tax

Under what circumstances, if any, would PA permit or require an adjustment to an NOL carryover from a closed year being applied in an open year?

Would the delivery of goods to customers in PA by a corporation using its own trucks and drivers create nexus for CNIT purposes?

Would the delivery of goods to customers in PA by a corporation using its own trucks and drivers create nexus for foreign franchise tax purposes?

Scenario: using apportionment factors to determine CNIT and foreign franchise tax liabilities

Under what circumstances does the DOR believe market sourcing is an appropriate policy?

What is the DOR's position regarding IRC Sec. 108?

What are the rules and instructions for paying corporate balance due payments using etides and EFTPS?

When did the PA DOR Corporate Tax Bureau start requesting additional information using faxes? Why not by U.S. mail?

Why is the procedure of the PA DOR for follow up on an information request (in this case the R&D credit application) if information is not received from the taxpayer as a result of a fax request?

Would a distribution from an LLC to a corporate member be included in the corporate member’s net income if it constituted a “return of capital"?

Is there interest for late payment of tax after timely filing a CNIT extension?

Is a corporation required to report the federal changes on an RCT- 101-X or RCT-128?