General Information For Rct-113a printable pdf download

General Information for RCT-113A

RCT-113A-I (10-12)

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NEW FOR 2012

• RCT-113A has been redesigned and is no longer year-specific.

• Line-by-line instructions for RCT-113A are now available.

• RCT-113A is available as a fill-in form on the department’s website at

• Revenue ID: For the 2012 tax year, a corporation’s Revenue ID is its seven-digit PA Tax Account ID OR a new, unique, 10-digit

number assigned by the department to a taxpayer, separate from any federally issued identification number(s) or Pennsylvania

license number(s).

As the department transitions to an integrated tax system, a 10-digit Revenue ID number will be assigned and communicated to

each taxpayer. A corporation’s PA Tax Account ID will continue to be accepted by the department on tax forms and schedules, but

upon assignment of a 10-digit Revenue ID to a taxpayer, the department will begin using the 10-digit Revenue ID on outbound cor-

respondence in lieu of referencing the Tax Account ID.

REMINDER

• 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 (RCT-113A) will no longer be mailed. These forms are available as fill-in documents on the department’s website

at The 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:

• Complete RCT-113A, Gross Receipts Tax Report – Transportation Company

• 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 any equipment rental income

• Detail of other sources of gross receipts

• 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)

All tax calculations must be shown in whole dollar amounts. An amount less than 50 cents

will be eliminated and an amount of 50 cents or more will be rounded to the next dollar.

Imposition, Base and Rate

Gross receipts tax is imposed on transportation companies that do business in Pennsylvania. The tax applies to gross receipts received for

transportation of passengers, baggage, freight and oil wholly within Pennsylvania. The following transportation companies no longer have a

filing requirement: railroads, repealed in 1995, motor vehicle for hire, repealed in 1998, and natural gas, repealed in 2000. No exemptions

from tax exist for transportation companies; however, the transportation of U.S. mail is tax-exempt. Both lessors and lessees are subject

to tax. If the works are operated by another company, the tax is apportioned with respect to the lease or agreement.

The tax rate for transportation companies 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).

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General Information For Rct-113a

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