Instructions For Form Rct-113 - Penssylvania Return

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RCT-113- (7-07)
Instructions for RCT-113 Return
RCT-113-I (11-11) (I)
Managed Care Oragnizations
This report was re-named “GROSS RECEIPTS TAX – OTHER” in 2009. The reason for the name change is due to the fact that this report
will not only cover “Gross Receipts for Transportation Business (Other than Motor Vehicle)” on Page 2 but also “Managed Care Organizations
(MCO)” on Page 3.
Attach a copy of the GRT MMCO Revenue Report, issued by the PA Department of Public Welfare, to the RCT-113.
If you are an assignee, you are the taxable entity. The total tax liability to be reported by the assignee is the total from all the individual
assignors. Provide a list of the assignors with corresponding EINs and dollar amounts for each assignor.
Imposition, Base and Rate
Gross receipts tax is imposed on transportation companies that do business in Pennsylvania at the rate of 50 mills on each dollar of gross
receipts. The tax applies to gross receipts received for transportation of passengers, baggage, freight and oil wholly within Pennsylvania.
No exemptions from the tax exist for transportation companies, however the transportation of U.S. mail is tax-exempt.
For more information, see Section 1101 of the Tax Reform Code of 1971 (72 P.S. § 8101).
The tax rate for slack water navigation companies and managed care organizations is adjusted for the Public Utility Realty Tax Act (PURTA)
Surcharge. For information on the PURTA surcharge, see Pennsylvania Bulletin (40 Pa. B. 7304).
Filing Guidelines
Page 2, Column A, Total Gross Receipts, must include all receipts reported on the company’s federal tax return, and the company
completing this report must submit along with it, a copy of the company’s appropriate federal tax return.
Amended Report
Check this box 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.
The department may adjust the tax originally reported based on information from the amended report. The department will not make
a tax adjustment three years beyond the receipt date of the original report unless the taxpayer consents to extending the assessment
period.
When filing an amended report, record the amended tax liability on Page 1, Column A.
Report Due Date, Payments and Mailing Addresses
This report is due on or before 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. A penalty for late filing will be imposed as follows and assessed at the time of filing: 10 percent of the
first $1,000 of tax liability, 5 percent of the next $4,000 of tax liability and 1 percent on any tax liability in excess of $5,000.
The estimated gross receipts tax payment for 2012 is due in total by March 15, 2012. All late payments and untimely transfers will be
subject to interest charges.
Payments of $20,000 or more must be remitted electronically. For more information on electronic filing options, visit
Payments under $20,000 may be remitted by mail, made payable to the PA Department of Revenue.
Mail RCT-113 – with remittance, if applicable – to the following address:
PA DEPARTMENT OF REVENUE
PO BOX 280407
HARRISBURG, PA 17128-0407
Due Date Extension Request
To request a due date extension of up to 60 days to file the annual report you must file an extension request coupon 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.
Taxpayers using an electronic method to make payment with an extension request should not submit the extension coupon.

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