PICPA

Pennsylvania Institute Of Certified Public Accountants

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Q&A with Pennsylvania Department of Revenue

Personal Income Tax

Scenario: Issues e-filing fiduciary returns
Scenario: Receiving notices from the DOR requesting copies of K-1s
Has the DOR taken any stance regarding the Wynne case as it applies to a PA resident taxpayer’s ability to claim credit for taxes paid to political subdivisions of other states?
Will defective grantor trusts be able to claim credits for state taxes paid by the grantor?
Scenario: Will Pa. allow resident shareholders to take a credit for tax paid on the Sec 338(h) income in UT?
According to the Interpretation of Section 1374, "no tax is imposed on the net recognized built-in gain of an S-corporation if the 7th year of the applicable recognition period ended before the tax year.” Is the gain excluded so as to make the tax zero?
An irrevocable trust receives a PARK-1 from a pass-through entity that has both income and credits. How do the credits get reported?
For an individual that has foreign taxes on business income, can a deduction be claimed for PA purposes for any foreign taxes paid?
Scenario: not-for-profit rental activities
On PA Schedule I, the first question on the form asks, “Did you have a Geophysical Survey completed for wells created prior to 2014?” How does the answer to this question effect the amortization or deductibility of intangible drilling costs?
What is the definition of a "statutory employee" for Pennsylvania tax purposes?
Scenario: claiming business expenses
What steps are the Department of Revenue taking to deal with its new computer system and the fact that it misallocates tax payments of tax overpayments?
Retired spouse passes away and leaves IRA to spouse
When will PA-41’s be able to be filed electronically?
Please state whether a spinoff that is tax-free under IRC § 355(b) is also tax-free for PIT purposes.
Why is any W-2 that has excess withholding (over 3.07%) subject to correspondence by the Department?
Is it allowable to use a separate method of depreciation for PA than is used for federal purposes? Please explain.
Does the Department have plans to require retirement plan administrators to submit copies of completed 1099R forms where there is a premature distribution from a 401(k) plan?
Why submit copies of the K1s and is the DOR considering a K1 reconciliation form?

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