General Information For Rct-113a Page 2
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4General Information for RCT-113A
RCT-113A-I (11-13)
Page 2 of 4
The tax rates are as follows:
Tax Period
Rate
Surtax
PURTA Surcharge
Total Tax Rate:
12/31/2014
45 mills
5 mills
0.0 mills
50.0 mills (0.0500)
12/31/2013
45 mills
5 mills
0.0 mills
50.0 mills (0.0500)
12/31/2012
45 mills
5 mills
0.0 mills
50.0 mills (0.0500)
12/31/2011
45 mills
5 mills
1.6 mills
51.6 mills (0.0516)
12/31/2010
45 mills
5 mills
0.0 mills
50.0 mills (0.0500)
Revenue ID, Federal Employer Identification Number (FEIN), Parent Corporation FEIN, Name and Address
The Revenue ID number, FEIN, name and complete mailing address must be provided. If the taxpayer is a subsidiary of a corporation, the
Parent Corporation’s FEIN must be provided. Also provide the telephone number and email address of the taxpayer.
Tax Year
Enter month, day and year (MM DD YYYY) for the tax year beginning and enter year (YY) for the tax year end.
Report Due Date
This report is due March 15 for the preceding year ended Dec. 31. If March 15 falls on a Saturday, Sunday or holiday, the report is due the
next business day. A penalty for late filing will be imposed as follows and assessed at the time of filing: 10 percent of the first $1,000 of tax
liability, 5 percent of the next $4,000 of tax liability and 1 percent on any tax liability in excess of $5,000.
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.
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.
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