General Information For Rct-113b (Page 2 of 4) in pdf

General Information for RCT-113B

RCT-113B-I (11-13)

Page 2 of 4

Address Change

Enter “Y” in the block on Page 1 if the address of the corporation has changed from prior tax periods. The current mailing address should

be reflected on the report.

Correspondence to Preparer

Enter “Y” in the block on Page 1 if all correspondence (notices and requests for additional information) is to be sent to the preparer’s address.

If “Y” is entered, the address recorded on Page 2 will be used.

Amended Report

Enter “Y” in the block on Page 1 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.

An amended report must be filed within three years of the filed date of the original report. The department may adjust the tax originally

reported based on information from the amended report. The taxpayer must consent to extend the assessment period. If the amended report

is timely filed and the taxpayer consented to extend the assessment period, the time period in which to assess tax will be the greater of

three years from the filed date of the original report or one year from the filed date of the amended report.

When filing an amended report, record the amended tax liability on Page 1, Line 1. REV-1175, Schedule AR, must be included when filing

an amended report.

First Report

Enter “Y” in the block on Page 1 if this is the taxpayer’s first PA gross receipts tax filing.

Electronic Payment

Enter “Y” in the block on Page 1 if the taxpayer has made any electronic payments using e-TIDES.

Last Report

• Enter “Y” in the block on Page 1 if this report will be the last report filed with the department. Indicate the effective date of the event

as MM DD YYYY.

• Include a copy of the regulatory authority’s approval of the merger, dissolution, plan of reorganization and/or articles of merger.

• Provide the Revenue ID number and FEIN of the surviving entity, if applicable.

• Provide notification that the agreement with the PA Department of Public Welfare has expired, been cancelled or was not renewed.

Corporate Officer Information

A corporate officer must sign and date the tax report. The signature must be original; photocopies or faxes will not be accepted. Print the

first and last name, title, Social Security number, telephone number and email address of the corporate officer.

Preparer’s Information

Paid preparers must sign and date the tax report. If the preparer works for a firm, provide the name, FEIN and address of the firm along

with the name, telephone number, email address and PTIN/SSN of the individual preparing the report. If the preparer is an individual

without any association to a firm, provide the name, address, telephone number, email address and PTIN/SSN of the individual prepar-

ing the report.

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

or before March 15 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 underpay-

ment 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 cor-

poration 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-

reported liability by 10 percent or more. Where the second-prior year is a short period, the safe harbor is annualized. Second year corpo-

rations may use the immediate prior year (annualized if necessary) as the base year for the safe harbor. Mail the estimated payment coupon

(REV-423) separately from all other forms.

If you have questions regarding estimated payments, call the Accounting Division at 717-705-6225 (Option 5, then Option 1 or 3).

Extension Request Due Date

To request a due date extension of up to 60 days to file the annual report, you must file an extension request (REV-426) 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. A taxpayer using an electronic method to make a payment with an extension request should not submit the extension

coupon. Do not use the extension coupon to remit other unpaid liabilities or commonwealth obligations within account.

General Information For Rct-113b Page 2

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