General Information For Rct-113a Page 4
ADVERTISEMENT
1
2
3
4RCT-113A – Line-by-Line Instruction
RCT-113A-I (11-13)
Page 4 of 4
RCT-113A 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 3, Source of Gross Receipts (total, non-PA, bad debt adjustment and PA non-taxable).
Step 4 - Complete Page 2, Source of PA Taxable Gross Receipts.
Step 5 - Complete Page 1, Tax Liability, Payment and Overpayment sections.
Step 6 - Complete the corporate officer information section, sign and date at the bottom of Page 1.
Step 7 - Complete the preparer information section, sign and date at the bottom of Page 2, if applicable.
Step 8 - Mail the completed report and any supporting schedules to the PA Department of Revenue.
Page 3 - Source of Gross Receipts
Column A: Total Gross Receipts
Line 1a through Line 9
Enter the total gross receipts on the appropriate line.
Line 10 - Total
Enter the total of Lines 1a through 9. Carry the total from Line 10 to Page 2, Line 14.
Column B: Business Conducted in Other States
Line 1c through Line 9
Enter the gross receipts from business conducted totally outside Pennsylvania on the appropriate line.
Line 10 - Total
Enter the total of Lines 1c through 9. Carry the total from Line 10 to Page 2, Line 15.
Column C: Adjustments for PA Bad Debts
For taxpayers using the Accrual Method of Accounting ONLY
Line 1a through Line 9
Enter the gross receipts adjustment for PA bad debts on the appropriate line. Detail of all adjustments must be provided including
amount, location of customer and the tax period for which the receipt was originally reported. Adjustment for PA bad debts cannot
reduce taxable receipts to less than zero.
Line 10 - Total
Enter the total of Lines 1a, 1b and 2 through 9.
Column D: PA Non-taxable Receipts
Lines 1a through Line 9
Enter the PA non-taxable receipts on the appropriate line. Detail of all non-taxable receipts must be provided.
Line 10 - Total
Enter the total of Lines 1a through 9. Carry the sum of Line 10, Columns C and D to Page 2, Line 16.
Page 2 - Source of PA Taxable Gross Receipts
Line 1a - Points Within the State to Points Within the State
Enter the total receipts derived from trips wholly within Pennsylvania.
Line 3 - Equipment Rental Income
Enter the total receipts derived from leasing or renting equipment. A detailed schedule must be provided.
Line 9 - Other Sources
Enter the receipts from any other sources. A detailed schedule must be provided.
Line 10 - Total PA Taxable Receipt
Enter the total of Lines 1a, 3 and 9.
Line 11 - Tax
Multiply Line 10 by the appropriate tax rate from the table on Page 2 of the information section. Carry the tax to RCT-113A, Page 1, Line 1.
Line 12a - Type of Entity
Enter the letter associated with the type of entity. (A=Pipeline, B=Conduit, C=Steamboat, D=Canal, E=Slack Water Navigation,
F=Transportation, G=Other)
Line 12b - If G, List Other
If the letter G was entered on Line 12a, indicate the type of entity.
Line 13a - Federal Return Filed
Enter the letter associated with the type of federal return that is filed with the IRS. (A=1120, B=1065, C=Schedule C, D=Other)
Line 13b - If D, List Other
If the letter D was entered on Line 12a, indicate the type of report that is filed.
Line 14 - Total Gross Receipts
Enter the total as reported on Page 3, Column A, Line 10.
Line 15 - Gross Receipts From Other States
Enter the total as reported on Page 3, Column B, Line 10.
Line 16 - Adjustments
Enter the total as reported on Page 3, Columns C and D, Line 10.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial