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General Information for RCT-111

RCT-111-I (1-15)

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NEW FOR 2014

The penalty imposed for failure to file timely reports is now a minimum of $500, regardless of the determined tax liability, plus an addition-

al 1 percent of any determined tax liability over $25,000.

REMINDER

• All payments of $1,000 or more must be made electronically.

• Use ONLY whole dollars when preparing tax reports.

• PA sales for resale exemptions must be reported on Page 3 of the report. If additional pages are needed, please make a clean copy

of Page 3 and complete.

• Taxpayers may request a 60 day extension to file this report by filing REV-426.

NOTE: The automatic PA extension provided by Act 52 of 2013 to those with valid federal extensions DOES NOT apply to this tax.

• Revenue ID: A corporation’s Revenue ID is a unique, 10-digit number assigned by the department to a taxpayer, separate from

any federally issued identification number(s) or Pennsylvania license number(s).

• RCT-111 is available as a fill-in form on the department’s website at Use ONLY the most current, non-year-

specific tax form and instructions for filing ALL years. If an amended report must be filed, taxpayers must use the most

current, non-year-specific tax form, completing all sections of the form. REV-1175, Schedule AR (explanation for

amending), must be included when filing an amended report.

• One estimated payment coupon (REV-423) and one extension coupon (REV-426) will be used for all specialty taxes. The coupons

and the tax report will no longer be mailed. These forms are available as fill-in documents on the department’s website at

REV-423 and REV-426 coupons can be filed electronically through e-TIDES at

However, electronic filing of the tax report is not available. The report should be completed using the computer-based fill-in form,

printed and submitted by mail to the department. The form can be saved electronically for your records.

• For tax years beginning on or after Jan. 1, 2011, taxpayers subject to gross receipts tax must file the Pennsylvania gross receipts

tax report using the same method of accounting used to file reports with the Federal Energy Regulatory Commission (FERC) or the

Federal Communications Commission (FCC). If the taxpayer has no regulatory reporting requirement to FERC or FCC, the taxpayer

must file the Pennsylvania gross receipts tax report using the same method of accounting used to file reports with the Pennsylvania

Public Utility Commission (PUC). If the taxpayer has no regulatory reporting requirement to FERC, FCC or PUC, the taxpayer must

file the Pennsylvania gross receipts tax report using the same method of accounting used to file the federal income tax return with

the Internal Revenue Service. If this requires a taxpayer to change the accounting method for reporting Pennsylvania gross receipts,

see Tax Bulletin 2011-02 for the applicable rules in reporting for the transition year.

• For tax years beginning on or after Jan. 1, 2011, taxpayers using the accrual method of accounting may take an adjustment to PA

receipts for bad debts. The taxpayer must provide detail of all adjustments, including tax type, amount, location and tax period.

Annual Report Checklist: Make sure you include the following to file your annual report properly and completely:

• Negative amounts must be written using a minus sign preceding the number. Do not use parentheses.

• Complete RCT-111, Gross Receipts Tax Report – Telecommunications Companies

• Copy of the FCC annual report and/or PUC annual report

• Copy of the federal income tax return as filed, or a pro-forma return if a report is not required to be filed with the IRS

• Monthly schedule of receipts if the taxpayer is a fiscal filer for federal purposes (this schedule must cover the two fiscal periods which

include the 12 calendar months reflected on this report)

• Detail of reconciliation if total receipts do not equal the amount reported on the federal return

• Detail of reconciliation if PA receipts do not equal the amount used on the sales factor apportionment reported on the PA Corporate

Tax Report, RCT-101/RCT-106 or Schedule H of the PA20S/PA65

• Detail of adjustments for PA bad debts

• Detail of PA non-taxable receipts

• Corporate officer’s signature on Page 1 and preparer’s signature and PTIN on Page 2 (if applicable)

Imposition, Base and Rate

Gross receipts tax is imposed on telephone and telegraph companies that do business in Pennsylvania. The tax applies to telegraph or tele-

phone messages transmitted wholly within Pennsylvania; telegraph or telephone messages transmitted in interstate commerce (including

international calls) where messages originate or terminate in Pennsylvania and the charges for such messages are billed to a service address

in Pennsylvania; and mobile telecommunication service messages sourced to Pennsylvania per the Mobile Telecommunications Sourcing Act.

The tax rate for intrastate receipts includes the Public Utility Realty Tax Act (PURTA) surcharge. For more information, see Section 1101 of

the Tax Reform Code of 1971 (72 P.S. § 8101).

Continued on page 2

Instructions For Form Rct-111 - Gross Receipts Tax Report - Telecommunications Companies

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