Instructions For Form Rct-131 - Gross Receipts Tax Report

General Information for RCT-131

RCT-131-I (1-15)

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Electronic Payment

Enter “Y” in the block on Page 1 if the taxpayer has made any electronic payments using e-TIDES.

Last Report

• Enter “Y” in the block on Page 1 if this report will be the last report filed with the department. Indicate the effective date of the event

as MM DD YYYY.

• Include a copy of the regulatory authority’s approval of the merger, dissolution, plan of reorganization and/or articles of merger.

• Provide the Revenue ID and FEIN of the surviving entity, if applicable.

Corporate Officer Information

A corporate officer must sign and date the tax report. The signature must be original; photocopies or faxes will not be accepted. Print the

first and last name, title, Social Security number, telephone number and email address of the corporate officer.

Preparer’s Information

Paid preparers must sign and date the tax report. If the preparer works for a firm, provide the name, FEIN and address of the firm along

with the name, telephone number, email address and SSN/PTIN of the individual preparing the report. If the preparer is an individual

without any association to a firm, provide the name, address, telephone number, email address and SSN/PTIN of the individual preparing

the report.

Extension Request Due Date

To request a due date extension of up to 60 days to file the annual report, you must file an extension request (REV-426) by the original

report due date. However, an extension of time to file does not extend the deadline for payment of tax, and an extension request must be

accompanied by payment of taxes owed for the taxable year for which the extension is requested. Mail the extension coupon separately

from all other forms. A taxpayer using an electronic method to make a payment with an extension request should not submit the extension

coupon. Do not use the extension coupon to remit other unpaid liabilities or commonwealth obligations within the account.

Payment and Mailing Information

Remittance should include tax plus interest and penalty, if applicable. Penalty and interest calculators can be found at

All payments of $1,000 or more must be made electronically. Failure to make a payment by an approved method

will result in the imposition of a 3 percent penalty of the tax due, up to $500. For more information on electronic payment options, visit

Payments under $1,000 may be remitted by mail, made payable to the PA Department of Revenue.

Mail payments, extension requests and Tax Report, RCT-131, to the following address:

PA DEPARTMENT OF REVENUE

PO BOX 280407

HARRISBURG, PA 17128-0407

Current Period Overpayment

If an overpayment exists on Page 1 of the RCT-131, the taxpayer must instruct the department to refund or transfer overpayment as

indicated below.

Refund: Identify the amount to refund from the current tax period overpayment. Prior to any refund, the department will offset current

period liabilities and other unpaid liabilities or commonwealth obligations within the account.

Transfer: Identify the amount to transfer from the current tax period overpayment to the next tax period for estimated tax purposes. Prior

to any transfer, the department will offset current period liabilities and other unpaid liabilities or commonwealth obligations within the

account.

NOTE: If no option is selected, the department will automatically transfer any overpayment to the next tax year for estimated tax

purposes after offsetting current period liabilities and other unpaid liabilities or commonwealth obligations within the account.

Requests for Refund or Transfer of Available Credit

Requests for refund or transfer of available credit from prior periods can be faxed on company letterhead, signed by an authorized

representative, to 717-705-6227.

Requests can also be submitted in writing to the following address:

PA DEPARTMENT OF REVENUE

PO BOX 280701

HARRISBURG, PA 17128-0701

Please do not duplicate requests for refund and/or transfer by submitting both RCT-131 and written correspondence.

Instructions For Form Rct-131 - Gross Receipts Tax Report - Private Banker Page 2

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