Pennsylvania State and Local Tax

State

Pennsylvania Department of Revenue

Local

Pa. Local Income Tax Information
City of Philadelphia Revenue Department provides tax forms and instructions, information on technical rulings, and more.
City of Pittsburgh Department of Finance offers numerous downloadable forms and information.

Federal

Internal Revenue Service

Other Resources

AICPA State Reulatory and Legislative Affairs

Latest Blogs, Articles, and Podcasts

State & Local Tax

Understanding Pennsylvania’s Corporate Tax Add-Back Notice

On Feb. 19, 2016, the Pennsylvania Department of Revenue issued Information Notice Corporation Taxes 2016-01. The notice provides guidance regarding the add-back provision enacted in July 2013. Effective for tax years beginning after Dec. 31, 2014, the add-back disallows certain Pennsylvania corporate net income tax deductions for transactions between affiliates involving intangible expenses and costs.
Beyond the Physical: Economic Nexus Developments

With the advent of economic nexus, out-of-state businesses may now be subject to a state’s taxing jurisdiction merely by selling a threshold amount of goods or services into a state, with or without a physical presence in that state.

Federal Tax

International Tax Planning in the Changing BEPS Landscape

In response to a number of highly publicized governmental hearings regarding how certain multinationals (including Apple, Hewlett-Packard, and Starbucks) achieve low effective tax rates on their foreign earnings, in 2013 the Organisation for Economic Co-operation and Development, an international economic organization of 34 countries, undertook a major review of international tax policy and best practices via the Base Erosion and Profit Shifting project.
Tax Planning for U.S. Operations of Foreign-Owned Enterprises

This column discusses the key organizational, operational, and repatriation tax issues of foreign-owned U.S. enterprises. We start from the assumption that the foreign corporation is entitled to the benefits available under a U.S. income tax treaty (the tax treaty).

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CPA Conversations Podcasts

Talking to Clients, Customers about Wayfair

State and local tax experts continue to wrestle with the complexities of the 2018 South Dakota v. Wayfair U.S. Supreme Court decision. Part of that effort is finding a way to explain how the decision affects the companies they work or the clients they serve. Ilya Lipin, managing director of state and local tax with BDO USA LLP, and Jennifer Weidler Karpchuk, senior counsel with Chamberlain Hrdlicka, review the key points of the case and how to communicate them. Both experts coauthored “Pennsylvania Online Sales Tax Law Changes after Wayfair” and this topic will be covered in greater length at PICPA’s CFOs and Controllers Conference on March 19, 2020, in King of Prussia.
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Determining the Tax Details on Foreign Investments

Patrick J. McCormick, JD, a partner with Culhane Meadows, is a leading guest for CPA Conversations when it comes to international tax issues. We have relied on his expertise many times in the past. For this podcast, he discusses U.S. taxpayers who engage in foreign investments and maintain foreign holdings, and highlights threshold considerations, determining if a foreign entity is a trust, and much more.
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Understanding the Limits on Excess Trade and Business Losses

Following up on her thorough dissection of Section 163(j), Daria Palaschak, CPA, MST, returns to CPA Conversations to discuss more fallout from the Tax Cuts and Jobs Act of 2017. The limitation on excess trade and business losses presents many challenges to tax practitioners and taxpayers alike. Palaschak, a partner in the tax department of Sisterson in Pittsburgh, discusses how the loss limitation works, the entities affected, IRS Form 461, and more.
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