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Correspondence to Preparer

Credit or the Employment Incentive

Payment and Mailing Information

Enter “Y” in the block on Page 1 if all

Payment Credit.

All payments of $1,000 or more must be

correspondence (notices and requests

made electronically or by certified or

•

Final Report

for additional information) is to be sent

cashier’s check remitted in person or by

Enter “Y” in the block on Page 1 if

to the preparer’s address. If “Y” is

express mail courier. Failure to make a

this report will be the final report

entered, the address recorded on Page

payment by an approved method will

filed with the department. Indicate

2 will be used.

result in the imposition of a 3 percent

the effective date of the event as

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

Amended Report

MMDDYYYY.

•

more information on electronic payment

Enter “Y” in the block on Page 1 if you

Include a copy of the regulatory

options, visit

are filing an amended report to add,

authority’s approval of the merger,

Payments

under

$1,000

may

delete or adjust information. Provide

dissolution, plan of reorganization

remitted by mail, made payable to the

documentation to support all changes

and/or articles of merger.

PA Department of Revenue.

•

being made. An amended report should

only be filed if an original report was

Provide the Revenue ID and FEIN of

Mail payments, extension requests and

filed previously for the same period.

the surviving entity, if applicable.

tax report, RCT-132A, to the following

address:

An amended report must be filed within

Corporate Officer Information

three years of the filed date of the orig-

A corporate officer must sign and date

PA DEPARTMENT OF REVENUE

inal report. The department may adjust

the tax report. The signature must be

327 WALNUT ST FL 3

the tax originally reported based on

original; photocopies or faxes will not be

PO BOX 280407

information from the amended report.

accepted. Print the first and last name,

HARRISBURG PA 17128-2005

The taxpayer must consent to extend

title, Social Security number, telephone

the assessment period. If the amended

Current Period Overpayment

number and email address of the corpo-

report is timely filed and the taxpayer

If an overpayment exists on Page 1 of

rate officer.

consented to extend the assessment

RCT-132A, the taxpayer must instruct

Preparer’s Information

period, the time period in which to

the department to refund or transfer

Paid preparers must sign and date the

assess tax will be the greater of three

overpayment as indicated below.

tax report. If the preparer works for a

years from the filed date of the original

Refund: Identify the amount to refund

firm, provide the name, FEIN and

report or one year from the filed date of

from the current tax period overpay-

the amended report.

address of the firm along with the

ment. Prior to any refund, the depart-

name, telephone number, email address

When filing an amended report, record

ment will offset current period liabilities

and

PTIN/SSN

the

individual

the amended tax liability on Page 1.

and other unpaid liabilities within the

preparing the report. If the preparer is

account.

Regardless of the tax year being

an individual without any association to

amended, taxpayers must use the most

a firm, provide the name, address,

Transfer: Identify the amount to trans-

current non-year-specific tax form,

telephone number, email address and

fer from the current tax period overpay-

completing all sections of the report.

PTIN/SSN of the individual preparing

ment to the next tax period. Prior to any

This includes those sections originally

the report.

transfer, the department will offset

filed and those sections being amended.

current period liabilities and other

Extension Request Due Date

All tax liabilities should be recorded on

unpaid liabilities within the account.

To request a due date extension of up

Page 1. Taxpayers must check the

to six months to file the annual report,

Amended Report check box on Page 1

NOTE: If no option is selected,

you must file an extension request,

and include Schedule AR, REV-1175,

the department will automatically

REV-426, by the original report due

with the report.

transfer any overpayment to the next

date. However, an extension of time to

tax year after offsetting current period

First Report

file does not extend the deadline for

liabilities and other unpaid liabilities

Enter “Y” in the block on Page 1 if this

payment of tax and an extension

within the account.

is the taxpayer’s first PA shares tax

request must be accompanied by

filing.

A tax period overpayment summary will

payment of taxes owed for the taxable

be mailed to the taxpayer confirming

year for which the extension is

Electronic Payment

the disposition of the credit.

requested. Mail the extension coupon

Enter “Y” in the block on Page 1 if the

separately from all other forms.

taxpayer has made any electronic

Requests for Refund or Transfer of

payments using e-TIDES.

Available Credit

A taxpayer using an electronic method

Requests for refund or transfer of

to make a payment with an extension

KOZ/EIP Credit

available credit from prior periods can

request should not submit the extension

Enter “Y” in the block on Page 1 if the

be faxed on company letterhead, signed

coupon. Do not use the extension

corporate taxpayer is claiming the

by an authorized representative, to

Keystone Opportunity Zone Credit, the

coupon to remit other unpaid liabilities

Keystone Opportunity Expansion Zone

within the account.

717-705-6227.

RCT-132A

Instructions For Rct-132a - Pennsylvania Title Insurance Company - Shares Tax Report Page 2

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