General Information For Rct-111

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General Information for RCT-111
RCT-111-I (10-12)
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NEW FOR 2012
• RCT-111 has been redesigned and is no longer year-specific.
• Line-by-line instructions for RCT-111 are now available.
• RCT-111 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-111) 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 comput-
er-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-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)
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 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

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