General Information For Rct-111 (Page 5 of 6) in pdf

RCT-111 – Line-by-Line Instruction

RCT-111-I (10-12)

Page 5 of 6

RCT-111 should be completed in the following order:

Step 1 - Complete the taxpayer information and any applicable questions at the top of Page 1.

Step 2 - Enter the Revenue ID number and other taxpayer information in the designated fields at the top of each page.

Step 3 - Complete Page 4, Source of Gross Receipts (total, non-PA and bad debt adjustment).

Step 4 - Complete Page 5, Source of Gross Receipts (PA non-taxable, PA sales for resale and PA taxable).

Step 5 - Complete Page 3, PA Sales for Resale Exemption Schedule.

Step 6 - Complete Pages 6 and 7, Credit Schedules (Interstate and Mobile).

Step 7 - Complete Page 2, Source of PA Taxable Gross Receipts (intrastate, interstate and mobile).

Step 8 - Complete Page 1, Tax Liability, Payment and Overpayment sections.

Step 9 - Complete the corporate officer information section, sign and date the bottom of Page 1.

Step 10 - Complete the Preparer Information section, sign and date the bottom of Page 2, if applicable.

Step 11 - Mail the completed report and any supporting schedules to the PA Department of Revenue.

Page 4 - Source of Gross Receipts

Use the Federal Communications Commission (FCC) uniform system of accounts to identify sources of receipts.

Column 1: Total Gross Receipts

Line 1 through Line 22

Enter the total gross receipts on the appropriate line.

Line 23 - Total

Enter the total of Lines 1 through 22.

Column 2: Business Conducted in Other States

Line 1 through Line 22

Enter the gross receipts from business conducted totally outside Pennsylvania on the appropriate line.

Line 23 - Total

Enter the total of Lines 1 through 22.

Column 3: Adjustments for PA Bad Debts

For taxpayers using the Accrual Method of Accounting ONLY

Line 1 through Line 22

Enter the gross receipt adjustment for PA bad debts on the appropriate line. Detail of all adjustments must be provided including appli-

cable tax type, amount, location of customer and tax period for which the receipt was originally reported. Adjustment for PA bad debts

cannot reduce taxable receipts to less than zero.

Line 23 - Total

Enter the total of Lines 1 through 22.

Page 5 - Source of Gross Receipts

Use the Federal Communications Commission (FCC) uniform system of accounts to identify sources of receipts.

Column 4: Non-taxable PA Receipts

Line 1 through Line 22

Enter the PA non-taxable receipts on the appropriate line. Detail of all non-taxable PA receipts must be provided. Include the FCC

account, amount and complete description of all reported receipts.

Line 23 - Total

Enter the total of Lines 1 through 22. This total must reconcile to the grand total claimed on Page 4.

Column 5: PA Sales for Resale

Line 1 through Line 22

Enter the PA sales for resale on the appropriate line. Detail of all PA sales for resale must be provided by completing Page 3 of the

tax report.

Line 23 - Total

Enter the total of Lines 1 through 22. This total must reconcile to the grand total on Page 3.

Column 6: PA Taxable Receipts

Line 1 through Line 21

Enter the PA taxable gross receipts on the appropriate line.

Line 23 - Total

Enter the total of Lines 1 through 21. This total must reconcile to Column 1 minus Column 2 minus Column 3 minus Column 4 minus

Column 5 from Pages 4 and 5. This must also reconcile to the sum of Columns A through C from Page 2.

General Information For Rct-111 Page 5

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