Looking for a Pennsylvania Tax Forms And Templates? Download it for free!

RCT-113-I

Page 2

Estimated Payment – IMPORTANT CHANGES: GO ONLINE TO REGISTER FOR ELECTRONIC FUNDS TRANSFER AND

E-PAYMENT OPTIONS

All accounts are expected to remit estimated prepayments toward a final liability which a corporation estimates due for the taxable year. The prepay-

ment for Gross Receipts Tax is due on March 15 of the reported year. Tax remaining due at the close of the taxable year must be paid on March 15th

of the following year, without regard to extension of time to file the return. Should a corporation realize that the estimated tax is underpaid, additional

payments should be submitted to minimize the underpayment penalty. The underpayment is measured against 90% of the tax reported due for the tax-

able year. However, if the final settled tax increases the self-reported tax by 10% or more, the underpayment will be measured against the settled tax.

The period of underpayment is from the due date of the installment to either the date(s) the underpayment is paid, or the Safe Harbor is satisfied.

A corporation may avoid the imposition of interest if it timely pays the estimated tax at an amount equal to the liability in the second prior taxable year

(Safe Harbor). This amount must be adjusted to reflect the estimated tax year’s tax rate and law and must reflect the settled liability if it exceeds the

self reported liability by 10% or more. Where the second prior year is a short period, the Safe Harbor is annualized. Second year corporations may use

the immediate prior year (annualized if necessary) as the base year for the Safe Harbor.

Mail the Estimated Payment Coupon separately from all other forms in the enclosed return envelope (E-203).

Extension Request (Maximum 60 days permitted upon request.) GO ONLINE TO E-TIDES FOR EXTENSION REQUESTS AND

PAYMENT OPTIONS

When an extension of time to file the annual report is desired, the Annual Extension Request Coupon must be filed by the original date in lieu of the

annual report. There is no extension for payment of taxes. For this reason, the Annual Extension request must be used to make payment of taxes owed

for the taxable year for which the extension is requested. Taxpayers making a payment with an extension request through Electronic Funds Transfer

(EFT) are not required to submit the extension coupon.

Mail the Extension Coupon separately from all other forms in the enclosed return envelope (E-203).

Refund/Transfer Request Coupon has been eliminated.

Refunds: Requests for refund of overpayments from prior periods or refunds of estimated tax payments in advance of filing the annual tax report

must be submitted in writing to PA DEPARTMENT OF REVENUE, ATTN: ACCOUNTING DIVISION, PO BOX 280701, HARRISBURG,

PA 17128-0701.

Transfers: Requests to transfer overpayments to or from tax periods prior to that covered by the current annual report should be made in writing and

sent to PA DEPARTMENT OF REVENUE, ATTN: ACCOUNTING DIVISION, PO BOX 280701, HARRISBURG, PA 17128-0701.

NOTE:

DO NOT DUPLICATE REQUESTS FOR REFUND AND TRANSFER ON RCT-113 returns and in letter to the Accounting Division. Use the

front page of RCT-113 for Refund and Transfers in the current tax period. Send a letter for Refund and Transfers in prior tax periods.

ESTIMATED PAYMENTS AND EXTENSIONS TO FILE THE RCT-113

CAN BE FILED ONLINE AT

If you have any questions, please contact the Specialty Tax Unit at (717) 783-6031, option 3.

Important Phone Numbers, FAX Numbers and Web sites

● To confirm payments on account, please call the Interactive Voice Response System at 1-888-728-2937 (1-888-PA-TAXES).

● Questions regarding payments or refunds, please contact the Corporate Accounting Division at 717-705-6225.

● For General questions, please call Taxpayer Service & Information Center at 717-787-1064.

● Questions regarding the EFT Program and payments, please call 717-783-6277.

●

Address changes should be FAXED to 717-783-5432. Credit transfers should be FAXED to 717-705-6227.

● Questions regarding tax settlement or filing requirements, please contact the Specialty Tax Unit at 717-783-6031, option 3.

● Petition of a Settlement can be done online at

● Access to online Customer Service Center at

Form Rct-113 - Gross Receipts Tax Transportation Business (Other Than Motor Vehicle) Page 4

Related Articles

Related forms

Related Categories