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Preparer’s Information

penalty of the tax due, up to $500. For

Please do not duplicate requests for

refund and/or transfer by submitting both

Paid preparers must sign and date the

more information on electronic payment

tax report. If the preparer works for a

options, visit

RCT-112 and written correspondence.

firm, provide the name, FEIN and

Payments under $1,000 may be remit-

•

CONTACT INFORMATION

address of the firm along with the

ted by mail, made payable to the PA

To make payments and file exten-

name, telephone number, email address

Department of Revenue.

sions electronically, visit e-TIDES at

and

PTIN/SSN

the

individual

For ad-

Mail payments, extension requests and

preparing the report. If the preparer is

ditional information and assistance

Tax Report, RCT-112, to the following

an individual without any association to

with electronic payments and ex-

address:

a firm, provide the name, address,

tensions, call 717-705-6225 (Op-

telephone number, email address and

PA DEPARTMENT OF REVENUE

tion 6).

•

PTIN/SSN of the individual preparing

327 WALNUT ST FL 3

To confirm account payments, call

the report.

PO BOX 280407

1-888-PATAXES (1-888-728-2937).

HARRISBURG PA 17128-2005

•

Estimated Payment Instructions

If you have questions regarding

All accounts are expected to remit

Current Period Overpayment

payments or refunds, call the Ac-

estimated prepayments toward the final

If an overpayment exists on Page 1 of

counting Division at 717-705-6225

liability a corporation estimates is due

the RCT-112, the taxpayer must instruct

(Option 5, then Option 1).

•

the department to refund or transfer

for the taxable year. Prepayment for

gross receipts tax is due March 15 of the

overpayment as indicated below.

Requests for transfer of credit may

reported year. Tax remaining due at the

be faxed to the Accounting Division

Refund: Identify the amount to refund

close of the taxable year must be paid

at 717-705-6227.

•

from the current tax period overpay-

on or before March 15 of the following

ment.

Prior

any

refund,

the

If you have questions regarding ex-

year.

department will offset current period

tensions, call the Extension Unit at

Mail the estimated payment coupon, REV-

liabilities and other unpaid liabilities

717-705-6225 (Option 4). Requests

423, separately from all other forms.

within the account.

can be faxed to 717-705-6227.

•

If you have questions regarding esti-

Transfer: Identify the amount to

If you have questions regarding tax

mated payments, call the Accounting

transfer from the current tax period

assessments, determinations or fil-

Division at 717-705-6225 (Option 5,

overpayment to the next tax period for

ing requirements, call the Specialty

then Option 1 or 3).

estimated tax purposes. Prior to any

Tax Unit at 717-783-6031 (Option

transfer, the department will offset

7, then Option 2).

•

Extension Request Due Date

current period liabilities and other

To request a due date extension of up

If you have general business tax

unpaid liabilities within the account.

to 60 days to file the annual report, you

questions, call 717-787-1064.

must file an extension request, REV-

NOTE: If no option is selected,

LINE INSTRUCTIONS

426, by the original report due date.

the department will automatically

However, an extension of time to file

transfer any overpayment to the next

RCT-112 should be completed in

does not extend the deadline for pay-

tax year for estimated tax purposes

the following order:

ment of tax, and an extension request

after offsetting current period liabilities

(Page instructions start with Page 4

must be accompanied by payment of

and other unpaid liabilities within the

below.)

taxes owed for the taxable year for

account.

Step 1 - Complete the taxpayer infor-

which the extension is requested.

A tax period overpayment summary will

mation section and any applicable ques-

Mail the extension coupon separately

be mailed to the taxpayer confirming

tions at the top of Page 1.

from all other forms. A taxpayer using

the disposition of the credit.

Step 2 - Enter the Revenue ID and

an electronic method to make a

Requests for Refund or Transfer of

other taxpayer information in the des-

payment with an extension request

Available Credit

ignated fields at the top of each page.

should not submit the extension

Requests for refund or transfer of avail-

coupon. Do not use the extension

Step 3 - Complete Page 4, Source of

able credit from prior periods can be

coupon to remit other unpaid liabilities

Gross Receipts.

faxed on company letterhead, signed by

within the account.

authorized

representative,

Step 4 - Complete Page 3, Schedule A

Payment and Mailing Information

717-705-6227.

(PA Sales for Resale Exemption).

All payments of $1,000 or more must be

Requests can also be submitted in writ-

Step 5 - Complete Pages 5 and 6,

made electronically or by certified or

ing to the following address:

Schedules B (list of suppliers) and C (list

cashier’s check remitted in person or by

of distributors).

express mail courier. Failure to make a

PA DEPARTMENT OF REVENUE

payment by an approved method will

PO BOX 280701

Step 6 - Complete Page 2, Source of

result in the imposition of a 3 percent

HARRISBURG PA 17128-0701

Taxable PA Gross Receipts.

RCT-112

Instructions For Rct-112 - Gross Receipts Tax (Grt) Report - Electric, Hydro-Electric And Water Power Companies - Pennsylvania Department Of Revenue Page 3

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