General Information For Rct-112 (Page 5 of 5) in pdf

RCT-112 – Line-by-Line Instruction

RCT-112-I (11-13)

Page 5 of 5

Page 5 - Schedule B

Distributors of electricity must complete this schedule providing the name, FEIN, DUNS number and PA PUC-A number of each electric sup-

plier for which the taxpayer distributes electricity. The amount billed and kilowatt hours delivered for each supplier must also be provided.

Page 6 - Schedule C

Suppliers of electricity must complete this schedule providing the name, FEIN, DUNS number and PA PUC-A number of each of the taxpay-

er’s electric distributors. The amount billed and kilowatt hours delivered for the taxpayer by each distributor must also be provided.

Page 2 - Source of PA Taxable Gross Receipts

Use the FERC uniform system of accounts to identify sources of receipts.

Line 1 through Line 28

Total taxable PA receipts should be calculated from Page 4, Column A minus Columns B, C and D. Enter the total taxable PA receipts

on the appropriate line. The greyed areas should be left blank; these items are non-taxable. Enter non-exempt (or taxable) Sales for

Resale on Line 15. Do not include exempt Sales for Resale reported on Schedule A (page 3) on Line 15.

Line 29 - Total Taxable Gross Receipts

Enter the total of Lines 1 through 28. Line 29 should equal Line 33 minus Line 34.

Line 30 - Gross Receipts Tax

Multiply Line 29 by the appropriate tax rate from the table on Page 2 of the information section. Carry to RCT-112 Page 1, Line 1.

Complete lines 31 through 34 to summarize column totals on Page 4.

Line 31 - Total Gross Receipts

Enter the total as reported on Page 4, Column A, Line 29.

Line 32 - Total Receipts from Business Conducted in Other States

Enter the total as reported on Page 4, Column B, Line 29.

Line 33 - Total PA Receipts

Enter the difference of Line 31 minus Line 32.

Line 34 - Adjustment for PA Bad Debts and PA Sales for Resale

Enter the total as reported on Page 4, Columns C and D, Line 29.

Line 35 - Source of Information

Enter the letter associated with the type of annual report used to report gross receipts. (A:FERC, B:PUC, C:Federal Tax)

Line 36 - Accounting Method

Enter the letter associated with the type of accounting method used to report gross receipts. If other, explain. (A:Accrual, B:Cash, C:Other)

General Information For Rct-112 Page 5