Instructions For Form Rct-111 - Pennsylvania Return Page 2
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2RCT-111-I
Page 2
Mail RCT-111 – with remittance, if applicable - to the following address:
PA DEPARTMENT OF REVENUE
PO BOX 280407
HARRISBURG, PA 17128-0407
When filing, taxpayers are required to include with RCT-111 copies of annual reports as filed with the FCC and/or PUC. If such reports are not
complete by the RCT-111 due date, please submit them separately to the following address, accompanied by a cover letter referencing the
appropriate PA Account ID.
PA DEPARTMENT OF REVENUE
PO BOX 280703
HARRISBURG, PA 17128-0703
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.
Current Period Overpayment Instructions
If the remittance column is less than zero on Page 1 of your completed RCT-111, an overpayment exists, and you should instruct the department
how to transfer and/or refund the overpayment. Select only one option in the “Overpayment Instructions” area of Page 1. If no option is select-
ed, any overpayment will automatically be credited to the next tax period.
A. Overpayment is transferred automatically to offset other underpaid taxes in the current tax period, and any remaining credit is then
applied to the next tax period for estimated tax purposes.
B. Prior to issuing a refund, the department will apply overpayment to unpaid tax in the current tax period. The department may also off
set other unpaid liabilities or commonwealth obligations for the account.
Estimated Payment Instructions
All accounts are expected to remit estimated prepayments toward the final liability a corporation estimates is due for the taxable year.
Prepayment for gross receipts tax is due March 15 of the reported year. Tax remaining due at the close of the taxable year must be paid on March
15th of the following year.
Should a corporation realize estimated tax is underpaid, additional payments should be submitted to minimize underpayment penalty.
Underpayment is measured against 90 percent of the tax reported due for the taxable year. However, if the final total tax increases the self-
reported tax by 10 percent or more, the underpayment will be measured against 90 percent of the final total tax. The period of underpayment
is measured from the due date of the installment to the date the underpayment is paid or the date the safe harbor is satisfied.
A corporation may avoid interest charges by timely paying estimated tax equal to the liability in the second-prior taxable year (safe harbor). This
amount must be adjusted to reflect the tax rate and law for the estimated tax year and must reflect the total liability if it exceeds the self-report-
ed liability by 10 percent or more. Where the second-prior year is a short period, the safe harbor is annualized. Second year corporations may
use the immediate prior year (annualized if necessary) as the base year for the safe harbor.
Mail the estimated payment coupon separately from all other forms.
Requests For Refund Or Transfer of Available Credit
Requests for refund or transfer of available credit from prior periods or from the current non reported tax period can be faxed on company let-
terhead, signed by an authorized representative, to 717-705-6227.
Requests can also be submitted in writing to the following address:
PA DEPARTMENT OF REVENUE
PO BOX 280701
HARRISBURG, PA 17128-0701
Please do not duplicate requests for refund and/or transfer by submitting both RCT-111 and written correspondence
CONTACT INFORMATION
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To make electronic payments and file extensions electronically, visit e-TIDES at For additional information and
assistance with electronic payment and filing options, call 717-783-6277.
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If you have general business tax questions, call 717-787-1064.
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To confirm account payments, call 1-888-PATAXES.
If you have questions regarding payments or refunds, call the Accounting Division at 717-705-6225.
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Requests for transfer of credit may be faxed to the Accounting Division at 717-705-6227.
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If you have questions regarding tax settlements, assessments or filing requirements, call the Specialty Tax Unit at 717-783-6031.
ESTIMATED PAYMENTS AND EXTENSIONS TO FILE THE RCT-111 CAN
BE FILED ONLINE AT
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