Instructions For Form Rct-113a - Gross Receipts Tax Report - Transportation Company (Page 2 of 4) in pdf

General Information for RCT-113A

RCT-113A-I (1-15)

Page 2 of 4

The tax rates are as follows:

Tax Period

Rate

Surtax

PURTA Surcharge

Total Tax Rate:

12/31/2015

45 mills

5 mills

0.0 mills

50.0 mills (0.0500)

12/31/2014

45 mills

5 mills

0.0 mills

50.0 mills (0.0500)

12/31/2013

45 mills

5 mills

0.0 mills

50.0 mills (0.0500)

12/31/2012

45 mills

5 mills

0.0 mills

50.0 mills (0.0500)

12/31/2011

45 mills

5 mills

1.6 mills

51.6 mills (0.0516)

Revenue ID, Federal Employer Identification Number (FEIN), Parent Corporation FEIN, Name and Address

The Revenue ID number, FEIN, name and complete mailing address must be provided. If the taxpayer is a subsidiary of a corporation, the

Parent Corporation’s FEIN must be provided. Also provide the telephone number and email address of the taxpayer.

Tax Year

Enter month, day and year (MM DD YYYY) for the tax year beginning and enter year (YY) for the tax year end.

Report Due Date

This report is due March 15 for the preceding year ended Dec. 31. If March 15 falls on a Saturday, Sunday or holiday, the report is due the

next business day. The penalty imposed for failure to file timely reports is now a minimum of $500, regardless of the determined tax liabil-

ity, plus an additional 1 percent of any determined tax liability over $25,000.

Address Change

Enter “Y” in the block on Page 1 if the address of the corporation has changed from prior tax periods. The current mailing address should

be reflected on the report.

Correspondence to Preparer

Enter “Y” in the block on Page 1 if all correspondence (notices and requests for additional information) is to be sent to the preparer’s address.

If “Y” is entered, the address recorded on Page 2 will be used.

Amended Report

Enter “Y” in the block on Page 1 if you are filing an amended report to add, delete or adjust information. Provide documentation to support

all changes being made. An amended report should only be filed if an original report was filed previously for the same period.

An amended report must be filed within three years of the filed date of the original report. The department may adjust the tax originally

reported based on information from the amended report. The taxpayer must consent to extend the assessment period. If the amended report

is timely filed and the taxpayer consented to extend the assessment period, the time period in which to assess tax will be the greater of

three years from the filed date of the original report or one year from the filed date of the amended report.

Regardless of the tax year being amended, taxpayers must use the most current non-year-specific tax form, completing all sections of the

report. This includes those sections originally filed and those sections being amended. All tax liabilities should be recorded on Page 1.

Taxpayers must check the Amended Report check box on Page 1 and include Schedule AR, REV-1175, with the report

First Report

Enter “Y” in the block on Page 1 if this is the taxpayer’s first PA gross receipts tax filing.

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 PTIN/SSN 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 PTIN/SSN of the individual prepar-

ing the report.

Instructions For Form Rct-113a - Gross Receipts Tax Report - Transportation Company Page 2

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