PENNSYLVANIA FED/STATE E-FILE HANDBOOK - PENNSYLVANIA E-FILE HANDBOOK FOR AUTHORIZED E-FILE PROVIDERS OF 2018 PENNSYLVANIA INDIVIDUAL INCOME ...
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PEnnsylvAnIA FEd/sTATE
E-FIlE HAndBOOK
Pennsylvania e-File Handbook
for Authorized e-File Providers of 2018
Pennsylvania Individual Income,
Corporation, Trust and Estate
and Partnership Information Returns
REV-993 (PT+) 02-19PEnnsylVania FEd/sTaTE E-FilE Handbook www.revenue.pa.gov sECTIOn 1 PAGE 1. oVERViEW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 sECTIOn 2. GEnERAl InFORMATIOn 2.1 dEFiniTions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2.2. PRoGRaM PaRTiCiPaTion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2.3. PRoVidER REsPonsibiliTiEs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2.4. inClUsion oF FEdERal daTa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2.5. TiMEly-FilEd sUbMissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2.6. aMEndEd REPoRTs/RETURns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2.7. aCCEPTEd FilinG TyPEs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2.8. sCHEMa REQUiREMEnTs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2.9. sUbMission and TRansMission sPECiFiCaTions . . . . . . . . . . . . . . . . . . . . 3 2.10. soFTWaRE aCCEPTanCE, TEsTinG and aPPRoVal . . . . . . . . . . . . . . . . . . . . . 4 2.11. sUsPEnsion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 2.12. aCknoWlEdGEMEnT oF sUbMissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 sECTIOn 3. PARTnERsHIP E-FIlE 3.1. WHaT’s nEW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 3.2. aCCEPTEd PEnnsylVania PaRTnERsHiP FoRMs and sCHEdUlEs . . . . . . . . . . 5 3.3. sCHEdUlE CHanGEs and addiTions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 3.4. EXClUsions To ElECTRoniC FilinG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 3.5. siGnaTURE REQUiREMEnTs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 3.6. PayMEnT oPTions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 3.7. RE-TRansMission oF REJECTEd sUbMission . . . . . . . . . . . . . . . . . . . . . . . . 8 3.8. EXTEnsion oF TiME To FilE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 3.9. FilinG REQUiREMEnTs FoR Pa Rk1/nRk1s FoR PaRTnERsHiPs . . . . . . . . . . . 10 sECTIOn 4. CORPORATE E-FIlE 4.1. WHaT’s nEW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 4.2. aCCEPTEd PEnnsylVania CoRPoRaTE FoRMs and sCHEdUlEs . . . . . . . . . . . 10 4.3. sCHEdUlE CHanGEs and addiTions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 4.4. EXClUsions To ElECTRoniC FilinG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 4.5. siGnaTURE REQUiREMEnTs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 4.6. PayMEnT oPTions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 4.7. RE-TRansMission oF REJECTEd sUbMission . . . . . . . . . . . . . . . . . . . . . . . 12 4.8. EXTEnsion oF TiME To FilE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
PEnnsylVania FEd/sTaTE E-FilE Handbook www.revenue.pa.gov sECTIOn 5. IndIvIdUAl InCOME E-FIlE PAGE 5.1. aCCEPTEd PEnnsylVania indiVidUal inCoME TaX FoRMs and sCHEdUlEs . . 13 5.2. sCHEdUlE CHanGEs and addiTions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 5.3. EXClUsions To ElECTRoniC FilinG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 5.4. siGnaTURE REQUiREMEnTs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 5.5. REFUnd oPTions and diRECT dEPosiT . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 5.6. PayMEnT oPTions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 5.7. RE-TRansMission oF REJECTEd sUbMission . . . . . . . . . . . . . . . . . . . . . . . 19 5.8. EXTEnsion oF TiME To FilE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 sECTIOn 6. FIdUCIARy InCOME E-FIlE 6.1. aCCEPTEd PEnnsylVania FidUCiaRy inCoME TaX FoRMs and sCHEdUlEs . . . 21 6.2. sCHEdUlE CHanGEs and addiTions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 6.3. EXClUsions To ElECTRoniC FilinG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 6.4. siGnaTURE REQUiREMEnTs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 6.5. REFUnd oPTions and diRECT dEPosiT . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 6.6. PayMEnT oPTions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 6.7. RE-TRansMission oF REJECTEd sUbMission . . . . . . . . . . . . . . . . . . . . . . . 24 6.8. EXTEnsion oF TiME To FilE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 sECTIOn 7. COnTACT InFORMATIOn 7. ConTaCT inFoRMaTion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
PEnnsylVania FEd/sTaTE E-FilE Handbook www.revenue.pa.gov
sECTIOn 1. OvERvIEW sECTIOn 2. GEnERAl InFORMATIOn
Publication REV-993, Pennsylvania e-File Handbook, 2.1. dEFInITIOns
provides authorized e-File providers with specific Electronic Return Originator (ERO) – authorized
requirements and procedures for electronic filing e-file provider that originates the electronic
through the Modernized e-File (MeF) platform submission of returns to the iRs.
provided by the internal Revenue service (iRs) also Federal submission – a federal tax return with
known as Fed/state e-File and identifies those items accompanying schedules.
which are unique to the electronic filing of
Pennsylvania returns. The procedures in this Received date – The date and time the return is
document apply to all Fed/state e-File Programs. all received and accepted by the iRs from the
publications referenced in this document are available transmitter.
through the FTa secured state Exchange system. schema – a document that defines the data types,
Check the website frequently for updated information content, structure and allowed elements.
on e-filing through the Fed/state e-File Program. software developer – a firm, organization or
The Pennsylvania department of Revenue, in individual that develops software for the purpose of:
conjunction with the iRs, will be accepting • formatting electronic tax return/report
Pennsylvania individual, corporation, fiduciary and information according to return/report
partnership returns with corresponding forms and layouts and specifications; and/or
schedules for tax year 2018. The method of • transmitting electronic returns/reports
submission is through the MeF platform provided by information directly to the iRs.
the iRs. The Fed/state e-File Program allows tax state submission - a Pennsylvania return/report
preparers and taxpayers to file federal and state with accompanying schedules as required by the
returns in one electronic submission. department. a state submission also includes a
The process is designed to separate and encapsulate complete copy of the federal return data as required
the federal and state return/report data in two by the department.
distinct filings from one submission. The federal Transmitter – a firm, organization or individual
portion will contain only the data pertaining to the that transmits electronic returns/reports directly to
federal tax return. The associated state portion will the iRs. a transmitter must have software and
contain all the data needed for filing the state computers that allow it to interface with the iRs.
returns/reports, which includes a copy of the XMl – short for Extensible Markup language, a
requested federal data. if the state submission is language for defining and processing data.
associated with a federal submission, there will be
a link contained in the state submission to the RTn – Routing transit number
associated federal submission. dAn – deposit account number
The iRs acknowledges to the transmitter the
acceptance of the federal submission and receipt of
2.2. PROGRAM PARTICIPATIOn
the state submission. The state submission is then The Pennsylvania department of Revenue requires
retrieved by the department and processed. The each tax services provider to complete a REV-721,
Pennsylvania Electronic Filing agreement. The
department acknowledges to the transmitter the
agreement must be completed and signed by an
processing or rejection of Pennsylvania submissions
authorized representative. a signed agreement is
through the iRs. required in order to receive certification for the
The state submission consists of a manifest and Pennsylvania MeF Fed/state e-File Program.
payload. The manifest provides identifying information The Fed/state e-File Program is available to all
about the state submission and information the iRs interested parties that have been accepted as
needs to perform limited validation. The payload authorized iRs e-File providers in the Federal e-File
includes the state XMl data, binary attachments in Program and that transmit returns/reports to the
portable document format (PdF) and a copy of the iRs. This includes ERos, transmitters and software
requested federal data as required by the state. developers defined herein.
Page 1PEnnsylVania FEd/sTaTE E-FilE Handbook www.revenue.pa.gov
Pennsylvania along with other states has Transmitter
implemented the requirement, the “10 business • Timely transmit returns/reports, retrieve
day Rule”, related to the application of software acknowledgement files and send acknowl-
updates, and applies to all software vendors. The edgement file information to the appropri-
rule requires that users/customers of the software ate ERo.
product must download and apply the product • Provide an e-postmark for every
update within 10 days after a production release. Pennsylvania return/report.
To participate in the Fed/state e-File Program, • Promptly correct transmission errors
participants must first be accepted by the iRs for causing electronic transmissions to be
e-filing. Participants must reference and meet rejected.
specifications outlined in iRs Publication 3112 and
• Ensure the security of all transmitted data.
4164. The department does not require approved
ERos, transmitters, and software developers Electronic Return Originator (ERO)
to register separately for electronic filing in • identify the paid preparer (if any) in the
Pennsylvania. appropriate field of the electronic record of
returns and/or reports it originates.
2.3. PROvIdER REsPOnsIBIlITIEs • inform taxpayers of obligations and options
authorized e-File providers must adhere to all iRs for paying balances due. Taxpayers who
and Pennsylvania e-File rules, requirements and have balances due must pay them by the
specifications applicable to the e-File activities they original due dates of the returns/reports in
conduct. Responsibilities include, but are not limited order to avoid interest and penalties.
to: • Ensure appropriate signatures are included
software developer in the electronic returns/reports.
• develop software in accordance with • originate the electronic submission of
statutory requirements and Pennsylvania returns/reports as soon as possible after
return preparation instructions and provided they are signed.
business rules.
• Retain signed signature documents for the
• Provide accurate Pennsylvania returns/reports timeframe required from the due date of
in the correct electronic format. the return/report or the date the
• Provide data validation, verification and return/report was filed electronically,
error detection to prevent transmission of whichever date is later.
incomplete, inaccurate or invalid return • Ensure acknowledgements are received for
information. all state submissions filed.
• Prevent electronic filing of any form or • instruct taxpayers that if a Fed/state
schedule not approved for electronic filing submission is rejected by the iRs, a state
by the department. stand-alone submission must be filed to
• include electronic signature information in meet the established due date.
the software.
2.4. InClUsIOn OF FEdERAl dATA
• successfully complete all testing as Each state filing must include a copy of the federal
required. data using the most current published version of
• Correct any software errors that may occur the iRs XMl schema.
after production begins and work with the
department to follow up on any processing 2.5. TIMEly FIlEd sUBMIssIOns
issues that may arise during filing season. if all due dates for filing paper returns apply to
software providers need to re-release electronic returns. The department recognizes the
corrected software, the release must be done electronic postmark as the date received by the
in a timely manner, and proper notification department. a state submission and an electronic
must be provided to all customers. payment are considered timely-filed if the received
Page 2PEnnsylVania FEd/sTaTE E-FilE Handbook www.revenue.pa.gov
date is prior to the due date for Pennsylvania 2.9. sUBMIssIOn And
returns. TRAnsMIssIOn sPECIFICATIOns
• The transmission protocol will be Web
2.6. AMEndEd REPORTs/RETURns services using simple object access Protocol
after a state submission is acknowledged as (soaP) with attachments messaging.
received, it cannot be recalled or intercepted. if the • a state submission contains XMl data,
ERo or taxpayer wishes to change any entry on an binary attachments in PdF format and a
accepted state submission, an amended return must copy of the federal submission as required
be filed. by the department.
2.7. ACCEPTEd FIlInG TyPEs • Packaging of data and transmission payload
must conform to all submission and
Fed/state - an original federal submission and one
transmission file structures.
original state submission containing a link to the
original federal submission (includes the submission • if the iRs rejects a federal submission, the
id of the federal return in the state manifest). department will not receive the state
submission. The Fed/state submission
The Fed/state submissions do not have to be must be corrected and re-submitted as a
transmitted together; however, the state submission Fed/state submission or state stand-alone
must include a pointer to the original federal return. submission.
note: if a state submission is linked to a • Each submission must be in zip archive
federal submission and the state submission is format.
to be transmitted separately, please transmit • The soaP message itself must not be
the federal submission first. after it has been compressed or zipped.
accepted, send in the state submission.
• The soaP message must contain a header,
state stand-Alone - an original state submission a body and an attachment.
that does not contain a link to a previously
submitted original federal submission. • The ERo and transmitter must be approved
with the iRs to submit Fed/state
2.8. sCHEMA REQUIREMEnTs submissions.
• software developers are required to apply • The department will produce acknowl-
data from the Pennsylvania spreadsheets edgements of processing or rejection for
or tax forms to the appropriate data each state submission. The transmitter will
element from the XMl schema. state data then retrieve the state acknowledgements
must conform to the requirements and from the iRs.
specifications outlined in this handbook.
Expected values for state submission Manifest
• Federal data required by the department for
Form submission Type
inclusion in the state submission must
conform to the most current published Pa-40 Pa1040
version of the iRs XMl schema. REV-276 EX Pa40EXT
• Values for data elements identified by the Pa-41 Pa1041
department as required fields must be REV-276 EX Pa41EXT
included in the XMl schema and passed to Pa-20s/65 Pa65Pa20s65
the department, even when the value of Pa-65 CoRP Pa65Pa65CoRP
the data element is zero.
RCT-101 Pa20RCT101
• Values for data elements identified by the
RCT-101i Pa20RCT101i
department as fields not required should
be included in the XMl schema and passed FoRM 853 Pa20EXT
to the department only when the taxpayer Pa65EsR Pa40EsRP
enters a value, even if the value is zero. REV-276 EX Pa65EXT
• all XMl data must be valid and well-formed. Pa40EsR Pa40EsRP
Page 3PEnnsylVania FEd/sTaTE E-FilE Handbook www.revenue.pa.gov
For more information on conforming to transmission JAREd dUnlOP
and submission file structures, refer to iRs Pa dEPaRTMEnT oF REVEnUE
Publications 4163 and 4164 at www.irs.gov. bUREaU oF adMinisTRaTiVE sERViCEs
12TH Fl 4 TH & WalnUT sT
2.10. sOFTWARE ACCEPTAnCE, HaRRisbURG Pa 17128
TEsTInG And APPROvAl Telephone: 717-705-0593
• all participants are required to pass the Email: jdunlop@pa.gov
iRs’s acceptance testing system procedures
• software developers must include the edits
for acceptance into the Fed/state e-File
and verifications based on the business
Program.
rules for each field or data element
• The Electronic Filer identification number specified by the department. software
(EFin) and Electronic Transmitter developers must closely follow the
identification number (ETin) assigned by requirements for each field to insure proper
the iRs will be used by the department. data formatting.
These numbers will be required for use in • The department will provide test results
every submission for identification/verifi- and vendor approval in written confirma-
cation of testing and production returns. tion to the vendor.
• The software used to capture and transmit
data must be approved by the iRs and the 2.11. sUsPEnsIOn
department. The department reserves the right to suspend or
• When a software developer’s test re- revoke the electronic filing privileges of any
turns/reports have been accepted by the electronic filer who varies from the Pennsylvania
e-File requirements and specifications.
iRs, the state data will be retrieved by the
department for testing.
2.12. ACKnOWlEdGEMEnT OF
• software developers must transmit test sUBMIssIOns
files, as specified by the department, to The department electronically acknowledges the
ensure the software meets the depart- receipt of all state submissions. after the retrieval of
ment’s specifications. state submissions from the iRs, the department
• all software developers are required to test will generate acknowledgement records and
with the department for approval of the transmit them to the iRs for retrieval by
software. transmitters. The acknowledgement is an electronic
confirmation of receipt and informs transmitters
note: Test materials and instructions may be that the Pennsylvania returns/reports transmitted
obtained using the contact information in have been received and processed or rejected by the
section 7. department. The acceptance code “a” indicates a
• software developers must support the return/report has met the department’s processing
schedules and forms specified by the criteria and is considered received, and the rejection
department. code “R” indicates a return/report has failed to meet
the department’s processing criteria.
• software developers that produce a
facsimile of payment vouchers, Pa-8879 should a return/report be rejected, a unique rejection
and/or Pa-8453 with a software package code will be included in the acknowledgement to
must submit the appropriate number of identify the reason for rejection. Transmitters
copies to the department for testing and should communicate acknowledgment results back
approval. Five copies of the substitute to the appropriate ERo for resolution if applicable.
voucher must be mailed to the address if the return/report is rejected, the transmitter/
below. Two copies of Pa-8879 and two software developer/ERo/taxpayer is required to
copies of Pa-8453 must be mailed or re-submit a corrected return/report or file by other
emailed in PdF format to: means.
Page 4PEnnsylVania FEd/sTaTE E-FilE Handbook www.revenue.pa.gov
sECTIOn 3. PARTnERsHIP E-FIlE
Pa schedule d-ii sale, Exchange or disposition of
3.1. WHAT’s nEW Property Within Pa
PA-20s/PA-65 Return Pa schedule d-iii sale, Exchange or disposition of
on the Pa20s/Pa-65 return, page 2, Part Vii, line 6 Property outside Pa
was changed to allow certain partnerships and Pa s
Pa schedule d-iV sale, Exchange or disposition of
corporations to elect to be subject to assessment at
Property outside Pa
the entity level.
Pa schedule E Rent and Royalty income (loss)
schedule B
The federal Tax Cuts and Jobs act of 2017 Pa schedule Rk-1 Resident schedule of
established a tax on untaxed earnings and profits of shareholder/Partner/beneficiary Pass
foreign corporations accumulated after 1986 and Through income, loss and Credits
prior to 2018 (the Repatriation Transition Tax). For Pa schedule nRk-1 nonresident schedule of
Pennsylvania Personal income Tax, these earnings shareholder/Partner/beneficiary Pass
and profits are taxable when they are actually Through income, loss and Credits
distributed. line 5 should include any actual
Pa schedule M Reconciliation of Federal-Taxable
payments of these earnings and profits that were not income (loss) to Pa-Taxable income
included in taxable income in a prior year. Provide a (loss) – Part a
statement explaining the nature / source of the
payments. For additional information on the RTT, Reconciliation of Federal-Taxable
income (loss) to Pa-Taxable income
please see information notice Corporation Taxes and
(loss) – Part b
Personal income Tax 2018-1: Tax Cuts and Jobs act
of 2017. Pa schedule oC other Credits
schedule CP Pa schedule H-Corp Corporate Partner apportioned
The federal Tax Cuts and Jobs act of 2017 business income (loss)
established a tax on untaxed earnings and profits of Pa-65 Corp directory of Corporate Partners
foreign corporations accumulated after 1986 and
prior to 2018. The earnings and profits are taxable Pa schedule CP Corporate Partner Cni Withholding
income for Pennsylvania Corporate net income Tax Pa schedule a interest income
purposes and therefore partnerships must include
this income when calculating the withholding for Pa schedule b dividend income and Capital Gain
non-filing corporate partners. distributions
Pa schedule H apportioned business income (loss)/
3.2. ACCEPTEd PEnnsylvAnIA Calculation of Pa net business
PARTnERsHIP FORMs income (loss)
And sCHEdUlEs
Pa schedule nW nonresident Withholding Payments
below are the Pennsylvania partnership forms and Pa s Corporations and Partnerships
schedules that will be accepted for tax year 2018 in
XMl format. The appropriate XMl schemas for these Pa schedule J income from Estates or Trusts
forms are on the department’s website, Pa schedule T Gambling and lottery Winnings
www.revenue.pa.gov.
Pa schedule i amortization of intangible drilling
Costs
Pa-20s/Pa-65 Pa s Corporation/Partnership
information Return Pa P-s koZ schedule P-s koZ
keystone opportunity Zone
Partner/Member/ Partner/Member/shareholder
shareholder directory Pa-65 EsR Estimated Withholding Tax for
directory nonresident owners
Pa schedule d-i sale, Exchange or disposition of REV-276 application for Extension of Time
Property Within Pa to File
Page 5PEnnsylVania FEd/sTaTE E-FilE Handbook www.revenue.pa.gov
3.3. sCHEdUlE CHAnGEs • The Pa-20s/Pa-65 is an information return
And AddITIOns that does not provide the option for
Accepted PdF Forms requesting a refund or carry-forward of
below are Pennsylvania and/or federal forms and overpayments. if the overpaid amount is
schedules that will be accepted for tax year 2018 as not passed through to the nonresident
individual, estate or trust on the respective
binary attachments in PdF format. When naming
Pa schedule nRk-1, or claimed on a Pa-40
binary attachments in PdF format, tax preparation
nonresident Consolidated income Tax
software must use the names noted below.
Return, then the entity must send a written
For Pennsylvania forms and schedules not identified request to:
in section 3.2, tax preparation software must note
Pa dEPaRTMEnT oF REVEnUE
“PaMiscstateattachment” as the file name.
nonREsidEnT WiTHHoldinG
Miscellaneous PdF files cannot exceed 60 Mb. if TaX REFUnd
additional miscellaneous files are needed, use Po boX 280600
numeric labeling at the end of file name. For HaRRisbURG Pa 17128-0600
example, PaMiscstateattachment2. FaX: 717-705-6236
note: a single-member limited liability EMail:
company (sMllC), as a disregarded entity Ra-biTPiTbill-REJECT@Pa.GoV
(a branch or division), reports income on the The request must be on company letterhead and
parent Pa-20s/Pa-65 information Return. include the entity’s name, tax year, social security
number(s) of the owner(s), amount of nonresident
Federal Form 3115 Application for FF3115.PdF withholding paid, amount of nonresident withhold-
Change in Accounting Method
ing tax liability, the requested refund amount
Federal Form 8824 like-Kind FF8824.PdF and/or carry forward to the next year of nonresi-
Exchanges dent withholding and reason for request. direct
deposit is not an option.
3.4. EXClUsIOns TO
ElECTROnIC FIlInG 3.5. sIGnATURE REQUIREMEnTs
The following Pennsylvania partnership forms and an electronic Pa s Corporation/Partnership
schedules cannot be filed electronically through information Return (Pa-20s/Pa-65) must be signed
Fed/state e-File: by a general partner, principal officer or authorized
individual and in addition by the paid preparer, if
• Pa-20s/Pa-65, Pa s Corporation/Partnership
applicable. Two signature options are available, as
information Return for tax periods prior to described below.
2016.
• Pa-20s/Pa-65, Pa s Corporation/Partnership • The federal self-select Pin option - This op-
information amended Return for tax years tion consists of two Pins, one for the tax-
payer and one for the practitioner. in order
prior to 2016.
for the department to accept the federal
• Pa-40 nRC, nonresident Consolidated self-select Pin as a signature, software de-
income Tax Return velopers must display a jurat/disclosure
• Pa schedule nRC-i, directory of nonresident statement, similar to the language on the
owners (individuals) Pa-8879-P, Page 3, Electronic signature
specifications and meeting the requirements
• Pa-65 Corp, directory of Corporate Partners –
of 72 P.s. § 7333 and 61 Pa. Code §121.23.
only if the entity chooses to pay via check
Taxpayers and ERos must complete Pa-
instead of aCH. if submitting payment by
8879-P, Pennsylvania E-File signature
check instead of aCH for corporate partner(s),
authorization for Pa s Corporation/Partnership
the Pa-65 Corp must be attached as a
information Return (Pa-20s/Pa-65) –
payment voucher with the check.
directory of Corporate Partners (Pa-65
• debits from financial institutions outside of Corp), when using this method and con-
the territorial jurisdiction of the U.s. senting to electronic funds withdrawals. The
Page 6PEnnsylVania FEd/sTaTE E-FilE Handbook www.revenue.pa.gov
department requires ERos to retain com- • Pa-65EsR Quarterly Estimated Payments
pleted Pa-8879-P forms for three years after for nonresident individuals.
the due dates of the returns or the dates the
Future estimated nonresident individual tax
returns were filed electronically, whichever
is later. withholding payments for tax year 2019 will be
stored in the system as separate electronic
• if a taxpayer elects not to use the federal transaction payments until the specified due date.
self-select Pin option, or if the state
submission is filed as a state stand-alone The nonresident individual quarterly tax withhold-
return which means there is no link to an ing payment may not be submitted through elec-
original federal submission, the department tronic funds transfer, credit/debit cards or e-TidEs.
requires the ERo to complete Pa-8453-P, Pa Electronic Funds Withdrawal
s Corporation/Partnership information
Payments made by this method are part of
Return (Pa-20s/Pa-65) – directory of
the state submission and are automatically
Corporate Partners (Pa-65 Corp) Tax
and electronically transferred from taxpayers’
declaration for a state E-File Return, and
retain it for three years after the due date of bank account. The taxpayer must provide the
the returns or the date the returns were filed ERo with appropriate bank account numbers,
electronically, whichever is later. Pa-8453-P routing numbers, account types (checking or
must be completed and signed by all savings), payment amounts and dates to
appropriate parties before the return is have payments debited (normally the
transmitted electronically. return/report due date). This allows the
taxpayer to pay the balance due as soon as
in the event the department selects an the return/report is processed or to pay the
electronic return for examination, the ERo balance due on a future date, should the
may be required to provide Pa-8879-P and, taxpayer want to file early but pay closer to
if appropriate, Pa-8453-P, within five the due date. The ERo should caution
business days of the request. a percentage taxpayers to ensure their financial institutions
of these forms will be randomly requested allow electronic funds withdrawal from
yearly for monitoring compliance. do not
designated accounts before e-filing.
mail these forms to the department unless
requested by the department. Check and 2018 nonresident
Withholding Payment substitute
3.6. PAyMEnT OPTIOns voucher
The only acceptable electronic payment method for Payments remitted by check must be
Fed/state Partnership e-File is electronic funds accompanied by the 2018 nonresident
withdrawal, which is part of the current tax year Withholding Payment substitute Voucher.
return submission and is automatically and elec- software vendors that will include the
tronically transferred from taxpayers’ bank ac- voucher in software must have the voucher
counts. The department will accept a final catch-up approved by the department.
payment for nonresident individuals filed with an
if a state submission containing an electronic
extension using the REV-276.
funds withdrawal payment is rejected by the
The following types of payments can be electroni- iRs or department, the taxpayer is still
cally transferred if filed through Fed/state e-File: required to remit the balance due by the
For the PA-20s/PA-65 Information Return original return due date of the return/report.
any balance due not paid by the original
• Final nonresident individual tax withholding
return due date will be subject to interest
“catch-up” payment submitted with the
2018 tax year return; and and penalty fees.
• 2019 (future) estimated payments for For the PA-65 Corp, directory of Corporate
nonresident individual quarterly tax Partners
withholding submitted with the 2018 tax Corporate net income tax withholding payments on
year return. behalf of nonfiling corporate owner(s).
Page 7PEnnsylVania FEd/sTaTE E-FilE Handbook www.revenue.pa.gov
Payment for corporate net income tax should be • address line 2 (optional)
included with the Pa-65 Corp, directory of Corporate • Property description
Partners, portion of the transmission.
• address line 1
3.7. RE-TRAnsMIssIOn OF • address line 2 (optional)
REJECTEd sUBMIssIOn • City
When an electronically transmitted Pa s • state
Corporation/Partnership information Return • ZiP code
(Pa-20s/Pa-65) is rejected, there is a 10-day
transmission period to correct that return for
Partnership Error Rejection Codes
electronic re-transmission. Correcting a return for
electronic re-transmission is generally required Rule number Rule Text
when the originally signed return had errors in the X0000-002 incorrect Transmission data.
XMl format or errors that caused the return to fail
X0000-003 submissionid in the submission file
department schema validation or business rules. if
mismatches submissionid in the
the REV-276 application for Extension of Time to file manifest file.
is rejected, there will be a five day re-transmission
X0000-004 no submission file found in state
period for the extension of time to file. submission directory.
Re-transmissions will be considered timely filed if X0000-005 The XMl data has failed schema
the electronic postmarks on the re-transmissions validation.
are on or before the Pa s Corporation/Partnership X0000-006 MeF Gateway experiences system
return due dates. it is important to note the 10- error.
day re-transmission or the five day re-transmission X0000-007 other state submission.
period does not apply to payments. if a rejected X0000-008 The namespace declarations in the
submission contains an electronic funds withdrawal root element of the return ('Return'
payment, the taxpayer is still required to remit the element) must be as follows: The
balance due by the original due date of the return. default namespace shall be set
The department recommends using one of the Pa20-s/Pa-65-000 software developer Code (id) con-
payment options outlined in section 3.6, Payment tains an invalid software developer
options, to meet due date requirements. linked Code (not an approved developer)
Fed/state submissions rejected by the iRs may be based on tax type and tax year.
submitted as unlinked state stand-alone submis- Pa20-s/Pa-65-001 Pa 20-s/Pa-65 return was previ-
sions provided they meet the department’s XMl ously filed through MeF
format, schema validations and business rules. Pa20-s/Pa-65-002 Total Corporate net income tax
Withholding is greater than zero
The Pa department of Revenue follows the same and a payment is not present.
guidelines as the iRs for a rejected submission. if a Pa20-s/Pa-65-003 net Gain (loss) from Pa schedule
submission was rejected, a return can be corrected d, line 5, Column a or b on the
within 10 days and the received date of the original Pa20s/65 are present and
rejected return will be honored. schedules d-1 through iV are not
included with the filing.
Important: The 10-day re-transmission period is Pa20-s/Pa-65-004 Rent/Royalty net income (loss)
not an extension of time to file. it is a period of line 6, Column a or b on the
time to correct errors in the electronic file. The Pa20s/65 are present and schedule
10-day re-transmission period applies to business E is not included with the filing.
returns filed on MeF, regardless of the date filed, Pa20-s/Pa-65-006 invalid Requested Payment date.
due date or extended due date. if a payment is present, the
Requested Payment date must be
Common Errors to Avoid present. The Requested payment
address on schedule E property(ies) must be date must be a valid date and can-
complete, including the following: not be greater than 365 days after
the iRs Time stamp date.
• Property description
Pa20-s/Pa-65-007 Missing required forms for return type
• address line 1
Page 8PEnnsylVania FEd/sTaTE E-FilE Handbook www.revenue.pa.gov
Rule number Rule Text Rule number Rule Text
Pa20-s/Pa-65-008 invalid state Ein. if state Ein is Pa1120-021 Tax year begin date cannot be
present, it must be 7 or 10 digits greater than Tax year End date.
in length and only contain numeric
characters. Pa1120-022 Tax year End date cannot be
greater than the submission date.
Pa20-s/Pa-65-009 business name line 1 must be
present, left justified and must not Pa1120-023 Tax year End date cannot be
contain any special characters other greater than 371 days from Tax
than a hyphen or more than one year begin date.
consecutive space.
Pa20-s/Pa-65-010 if business name line 2 is present, 3.8. EXTEnsIOn OF TIME TO FIlE
it must be left justified and cannot
contain any special characters other Taxpayers who have balances due must pay them by
than a hyphen or more than one the original due date of the return in order to avoid
consecutive space. interest and penalties. REV-276, application for
Pa20-s/Pa-65-011 Payment amount does not equal Extension of Time to File, can extend the filing due
values entered in the sub amount date up to five months for filing the Pa s
type fields in addenda record. Corporation/Partnership information Return
Pa20-s/Pa-65-012 only one sub amount type field (Pa-20s/Pa-65) but it does not extend the time for
equaling "C" is allowed. full payment of the catch-up nonresident
withholding tax payment deadline. Taxpayers filing
Pa20-s/Pa-65-013 all Financial Transaction payments
must include an addenda Record for an extension should file in sufficient time for the
with subamountType. Pa department of Revenue to consider and act upon
it. The REV-276 may be filed through the MeF
Pa20-s/Pa-65-015 invalid payment type. a sub
amount type of "P" is not valid
Fed/state e-file program.
unless a Pa-65 Corp is present. Fill in the “Extension Requested” oval at the top of
Pa20-s/Pa-65-016 invalid payment type. a sub the Pa-20s/Pa-65 information Return.
amount type of "a" is not valid un-
less a Pa20-s/Pa-65 or a Pa 65EsR
• if the entity did not file REV-276,
or a REV-276 is present. application for Extension of Time to File, in
paper form and has requested an extension
Pa20-s/Pa-65-017 invalid payment type. a sub
for the federal return, include a copy of
amount type of "C" is not valid
unless an RCT-101, RCT-101i or federal Form 7004 with the Pa-20s/Pa-65
REV-853R is present. information Return as a PdF attachment.
Pa20-s/Pa-65-018 state schema Version must be • if the entity electronically filed a federal
present. extension, include a statement as a PdF
Pa20-s/Pa-65-019 bank account number and Routing attachment.
number cannot be the same • if the entity submitted REV-276,
Pa20-s/Pa-65-020 Tax year in the submission file does application for Extension of Time to File, in
not match tax year in the manifest paper form, it should not submit a copy of
file. the extension paperwork with the elec-
Pa20-s/Pa-65-021 The submission exceeds file size tronic Pa-20s/Pa-65 information Return
limit. and if a payment is due, payment should
Pa65EsR-001 invalid payment type. The submis-
be in paper check form only.
sion cannot contain a state Important: There is no extension of time to
payment.
file the Pa-65 Corp, directory of Corporate
Pa65EsR-002 Missing payment. The submission Partners. The Pa-65 Corp is a payment voucher
must contain at least one Estimated for withholding corporate net income tax for
Payment.
nonfiling corporate partners which indicates
Pa65EXT-001 invalid payment type. The submis- how much was withheld for each corporate
sion cannot contain Estimated partner. it is not a tax return and therefore has
Payments. no extension provision.
Page 9PEnnsylVania FEd/sTaTE E-FilE Handbook www.revenue.pa.gov
3.9. FIlInG REQUIREMEnTs FOR PA REV-853 Pa Corporation Taxes annual Extension
FOR RK1/nRK1s FOR PARTnERsHIPs Request
For those partnerships that exceed the file size limit REV-1175 schedule aR Explanation for Filing an
and/or are Publicly Traded Partnerships that requires amended Pa Corporate net income
the Pa schedule Rk1/nRk1s to be filed, please Tax Report
contact the following individual for assistance with
REV-1834 schedule C-8 adjustment For bonus
the electronic transmission of the Pa schedule depreciation, schedule C-9 adjustment For
Rk1/nRk1: deduction For Property Which is Fully
depreciated, sold or otherwise disposed
Pa dEPaRTMEnT oF REVEnUE
Pass THRoUGH bUsinEss oFFiCE
4TH & WalnUT sT 4.3. REMIndER: sCHEdUlE CHAnGEs
HaRRisbURG Pa 17128 And AddITIOns
Telephone: 717-425-2884 • IMPORTAnT: REV-798a was for tax year
Email: sashupp@pa.gov 2017 to report the onetime repatriation of
foreign income under the federal Tax Cuts
sECTIOn 4. CORPORATE E-FIlE and Jobs act. Therefore, the REV-798a
4.1. WHAT’s nEW should not be filed for tax years beginning
For tax years beginning after dec. 31, 2016, the after dec. 31, 2017. instead, all foreign
percentage of the net loss deduction is 30 percent dividends received deductions will be
of Pa taxable income. reported on the revised form REV-798.
REMIndER - act 52 of 2013 requires the add- • CAUTIOn: Qualified 168(k) property placed
back of intangible expenses to income for interest, in service after sept. 27, 2017, is subject to
royalties, patents, trademarks, etc., between 100 percent add-back. see Corporation Tax
affiliated companies in certain instances. bulletin 2018-03. REV-799 is no longer
required to be completed. Complete
4.2. ACCEPTEd PEnnsylvAnIA REV-1834, schedules C-8 and C-9.
CORPORATE FORMs • IMPORTAnT: Corporate taxpayers granted
And sCHEdUlEs a federal extension MUsT indicate this by
checking the "Federal Extension
RCT-101 Pa Corporate Tax Report is used for both
the original and amended Tax Report
Granted" box under step B on Page 1 of
RCT-101, and include a copy of the federal
RCT-101i inactive Pa Corporate Tax Report extension request with the report.
RCT-103 net operating loss schedule • For tax years beginning after dec. 31, 2017,
the percentage of the net loss deduction is
REV-106 insert sheet
35 percent of Pa taxable income.
REV-798 schedule C-2 Pa dividend deduction Page 1 of RCT-101 contains a checkbox labeled sect
schedule
381/382/Merger nols/Reg inv Co/sub Para 18. This
REV-860 schedule l balance sheets, schedule M-1 box must be checked for any of the conditions listed
Reconciliation of income (loss), below. Examples of reports include those filed by:
schedule M-2 Reconciliation of Member’s
Capital account, C-5 schedule of Taxes,
• Corporations requesting extra-statutory
schedule oa-other additions, treatment beyond that provided by law;
schedule od-other deductions • Corporations with two distinct activities like
REV-861 schedule da disposition of assets warehousing/trucking & distribution/trucking
or persons/transportation & property/
REV-934 schedule of nonbusiness income transportation;
REV-986 schedule to support Claim of Exemption • Corporations having net operating loss
from Corporate net income Tax (nol) limitations under iRC section 381
Under P. l. 86-272
and iRC section 382;
Page 10PEnnsylVania FEd/sTaTE E-FilE Handbook www.revenue.pa.gov
• Corporations claiming losses or bonus dates the return/reports were filed elec-
depreciation carry-forward from a merger; tronically, whichever dates are later. The
and ERo must retain Pa-8879-C.
• UdiTPa section 18 taxpayers claiming • if a taxpayer elects not to use the federal
alternate apportionment method or self-select Pin option or if the state sub-
separate accounting. mission is filed as a state stand-alone (no
• business income will be apportioned to link to an original federal submission), the
department requires the ERo to retain a
Pennsylvania by use of the sales factor only.
completed Pa-8453-C for three years after
• The electronic funds transfer requirement the due date of the return/reports or the
was reduced from $10,000 to $1,000; all date the return/reports were filed elec-
payments of $1,000 or more must be made tronically, whichever is later. The ERo must
electronically or by certified or cashier’s retain Pa-8453-C. Pa-8453-C must be
check remitted in person or by express mail completed and signed by all appropriate
courier. parties before the return is transmitted
electronically.
4.4. EXClUsIOns TO
ElECTROnIC FIlInG in the event the department selects an electronic
return/report for examination, the ERo may be re-
The following Pennsylvania corporate forms cannot quired to provide Pa-8879-C and, if appropriate,
be filed electronically through Fed/stateCorporate Pa-8453-C, within five business days from the date
e-File: of the request. in addition, a percentage of these
• RCT-101d declaration of de minimis forms will be randomly requested yearly for mon-
Pennsylvania activity itoring compliance. do not mail these forms to the
• RCT-128C, Report of Change in Corporate department unless requested by the department.
net income Tax
4.6. PAyMEnT OPTIOns
• Consolidated Tax Returns: PA statute Taxpayers may choose to pay tax due using one of
does not allow for consolidated the methods outlined below. Tax payments of
RCT-101s to be electronically filed. $1,000 or more are required by law to be remitted
electronically. Failure to comply with this
4.5. sIGnATURE REQUIREMEnTs requirement will result in the assessment of a
an electronic Pa Corporate net income Tax Report, penalty equal to 3 percent of the total tax due, not
RCT-101, must be signed by an authorized corporate to exceed $500. For purposes of enforcement,
officer and in addition, by the paid preparer, “total tax due” is the payment/remittance amount.
if applicable. Two signature options for signing Electronic funds withdrawal, electronic funds
electronic reports are available. transfer (EFT) and credit/debit cards qualify as
• The federal self-select Pin option - This acceptable electronic payment methods.
option consists of two Pins, one for the Electronic Funds Withdrawal
taxpayer and one for the practitioner. in
Payments made by this method are part of
order for the department to accept the fed-
the state submission and are automatically
eral self-select Pin as an acceptable signa-
and electronically transferred from taxpayers’
ture, software developers must display a bank accounts. The taxpayer must provide
jurat/disclosure statement, similar to the the ERo with appropriate bank account
language on the Pa-8453-C. Taxpayers and numbers, routing numbers, account types
ERos must complete Pa-8879-C, Pa e-File (checking or savings), payment amounts and
signature authorizations when using the dates they wish to have payments debited
federal self-select Pin method and con- (normally the return/report due date). This
senting to electronic funds withdrawals. allows the taxpayer to pay the tax due as
The department requires ERos to retain soon as the returns/reports are processed or
completed Pa-8879-C for three years after in the future, should taxpayers want to file
the due dates of the return/reports or the early but pay closer to due dates. The ERo
Page 11PEnnsylVania FEd/sTaTE E-FilE Handbook www.revenue.pa.gov
should caution taxpayers to ensure their balance due not paid by the original return
financial institutions allow electronic funds due date will be subject to interest and
withdrawal from designated accounts penalty fees.
before e-filing.
4.7. RE-TRAnsMIssIOn OF REJECTEd
Electronic Funds Transfer (EFT) sUBMIssIOns
Payments made through EFT such as aCH
Taxpayers choosing to resubmit submissions
debit, aCH credit/debit and certified cashier’s
rejected by the iRs or the department must correct
check, are made outside the Fed/state e-File
and retransmit their electronic return/reports.
Program. Registration is required to make Resubmissions will be considered timely filed if the
payments electronically through EFT. More electronic postmarks on the resubmissions are on
information on making payments via EFT can or before the applicable Pennsylvania corporate
be found on the department’s website at: tax due dates. if a rejected submission contains an
www.revenue.pa.gov. electronic funds withdrawal payment, the taxpayer
Credit/debit Card is required to remit the balance due by the original
due date of the return/report. The department
Payments by credit/debit card are made recommends using one of the payment options
outside the Fed/state Corporate e-File outlined in section 4.6 Payment options, to meet
Program. you can pay your Pennsylvania due date requirements. linked Fed/state
taxes with a major credit or debit card. Credit submissions that are rejected by the iRs may be
card transactions are charged a 2.49 percent submitted as an unlinked state stand-alone
convenience fee ($1 minimum charge), and submission provided the requirements and
debit card transaction fees start at $3.95. specifications provided by the department are met.
you can use your american Express, discover,
MasterCard or Visa credit card to pay your Corporate Error Rejection Codes
taxes online or by phone. you may also use a
MasterCard or Visa debit card to make Rule number Rule Text
payments online. select one of these options X0000-002 incorrect Transmission data.
to pay using your credit/debit card:
X0000-003 submission id in the submission
Internet: Go to official Payments file mismatches submission id in
Corporation at www.officialpayments.com the manifest file.
Telephone: Call 1-800-2PayTaX X0000-004 no submission file found in state
submission directory.
(1-800-272-9829)
X0000-005 The XMl data has failed schema
Check and CT-v, PA Corporation Taxes validation.
Fed/state Payment voucher
X0000-006 MeF Gateway experiences system
Payments remitted by check must be error.
accompanied by the CT-V, Pa Corporation X0000-007 other state submission.
Taxes Fed/state Payment Voucher. software
vendors that will include the voucher in X0000-008 The namespace declarations in the
root element of the return ('Return'
software must have the voucher approved element) must be as follows:The
by the department. default namespace shall be set.
if a state submission containing an elec- Pa20-s/Pa-65-000 software developer Code (id) con-
tronic funds withdrawal payment is rejected tains an invalid software developer
by the iRs or department, the taxpayer is Code (not an approved developer)
based on tax type and tax year.
still required to remit the balance due by the
original due date of the return/report. in this Pa20-s/Pa-65-001 Pa 20-s/Pa-65 return was
previously filed through MeF.
situation, a payment can be remitted
through EFT, by credit/debit card, or if Pa20-s/Pa-65-002 Total Corporate net income tax
the payment is less than $1,000, by check Withholding is greater than zero
and a payment is not present.
and accompanying payment voucher. any
Page 12PEnnsylVania FEd/sTaTE E-FilE Handbook www.revenue.pa.gov
Rule number Rule Text Rule number Rule Text
Pa20-s/Pa-65-003 net Gain (loss) from Pa schedule Pa20-s/Pa-65-018 state schema Version must be
d, line 5, Column a or b on the present.
Pa20s/65 are present and
Pa20-s/Pa-65-019 bank account number and Routing
schedules d-1 through iV are not
number cannot be the same.
included with the filing.
Pa20-s/Pa-65-020 Tax year in the submission file does
Pa20-s/Pa-65-004 Rent/Royalty net income (loss)
not match tax year in the manifest
line 6, Column a or b on the
file.
Pa20s/65 are present and
schedule E is not included with Pa20-s/Pa-65-021 The submission exceeds file size
the filing. limit.
Pa20-s/Pa-65-006 invalid Requested Payment date. Pa65EsR-001 invalid Payment Type. The submis-
if a payment is present, the sion cannot contain a state
Requested Payment date must be Payment.
present. The Requested payment
Pa65EsR-002 Missing Payment. The submission
date must be a valid date and
must contain at least one
cannot be greater than 365 days
Estimated Payment.
after the iRs Time stamp date.
Pa65EXT-001 invalid payment type. The submis-
Pa20-s/Pa-65-007 Missing required forms for return
sion cannot contain Estimated
type.
payments.
Pa20-s/Pa-65-008 invalid state Ein. if state Ein is
Pa1120-021 Tax year begin date cannot be
present, it must be 7 or 10 digits
greater than Tax year End date.
in length and only contain numeric
characters. Pa1120-022 Tax year End date cannot be
greater than the submission date.
Pa20-s/Pa-65-009 business name line 1 must be
present, left justified and must not Pa1120-023 Tax year End date cannot be
contain any special characters greater than 371 days from Tax
other than a hyphen or more than year begin date.
one consecutive space.
Pa20-s/Pa-65-010 if business name line 2 is present, 4.8. EXTEnsIOn OF TIME TO FIlE
it must be left justified and cannot
contain any special characters Taxpayers granted an extension to file the federal
other than a hyphven or more than income tax return will automatically be granted an
one consecutive space. extension to file RCT-101, Pa Corporate net income
Pa20-s/Pa-65-011 Payment amount does not equal Tax Report. Corporate taxpayers granted a federal
values entered in the sub amount extension must indicate this on Page 1 of the
type fields in addenda record. RCT-101 and include a copy of the federal
Pa20-s/Pa-65-012 only one sub amount type field extension request with the report.
equaling "C" is allowed.
Pa20-s/Pa-65-013 all Financial Transaction payments
sECTIOn 5. IndIvIdUAl InCOME E-FIlE
must include an addenda Record 5.1. ACCEPTEd PEnnsylvAnIA
with sub amountType. IndIvIdUAl InCOME TAX
Pa20-s/Pa-65-015 invalid Payment Type. a sub FORMs And sCHEdUlEs
amount type of "P" is not valid
unless a Pa-65 Corp is present.
The following Pennsylvania individual income tax
forms and schedules may be transmitted
Pa20-s/Pa-65-016 invalid Payment Type. a sub electronically (refund, equal and balance due, with
amount type of "a" is not valid un- or without payment), and payment must be made
less a Pa20-s/Pa-65 or a Pa 65EsR
or a REV-276 is present.
by electronic funds withdrawal, check, money order
or credit/debit card:
Pa20-s/Pa-65-017 invalid Payment Type. a sub
amount type of "C" is not valid Pa-40 Pennsylvania individual income
unless a RCT-101, a RCT-101i or Tax Return (includes nonresident
an REV-853R is present. and part-year resident returns)
Page 13PEnnsylVania FEd/sTaTE E-FilE Handbook www.revenue.pa.gov
Pa-40 schedule a interest (3 schedules or less) REV-276 Extension of Time to File
Pa-40 schedule b dividends (3 schedules or less) REV-459b Consent to Transfer, adjust or
Correct Pa Estimated Personal
Pa-40 schedule C Profit or loss From business or income Tax account
Profession (10 schedules or less)
W-2 RW Pa W-2 Reconciliation Worksheet
Pa-40 schedule d sale, Exchange or disposition of
Property (3 schedules or less)
5.2. sCHEdUlE CHAnGEs
Pa-40 schedule d-1 Computation of installment sale And AddITIOns
income (6 schedules or less)
PA-40 schedule B: new lines 9a, 9b, and 9c were
Pa-40 schedule d-71 sale or Exchange of Property Prior added to the form.
to June 1, 1971
(3 schedules or less) PA-40 schedule E: new fields were added for:
Pa-40 schedule E Rent, Royalty, Patent and sales Tax license number, if whether or not the
Copyright income or loss rental payments are collected by third party broker,
(10 schedules or less) a property type field column was added; a new field
Pa-40 schedule F Farm income and Expenses was added for whether or not the property was
(2 schedules or less) located in Pa, new field was added for properties
that are short-term rentals (less than 30 days), and
Pa-40 schedule G-l out-of-state Credit, long Form
(43 schedules or less)
a new line 21 was added to summarize any
short-term net income or loss.
Pa-40 schedule J Estate & Trust income
PA-40 schedule OC: Five new lines were added
Pa-40 schedule W-2s Wage statement summary
for five new credits: Entertainment Economic
(5 schedules or less)
Enhancement Program Tax Credit, Video Game
Pa-40 schedule sP Tax Forgiveness Credit (1 schedule) Production Tax Credit, Waterfront development Tax
Pa schedule Rk-1 Resident schedule of Credit, Manufacturing investment Tax Credit and
shareholder/Partner/beneficiary Pa Resource Manufacturing Tax Credit.
Pass Through income, loss and
Credits (100 schedules or less) PA-40 schedule UE: lines 7, 8, 9, and 10 have
been expanded or changed to include the information
Pa schedule nRk-1 nonresident schedule of that was carried over from the Federal Form 2106
shareholder/Partner/beneficiary
Pass Through income, loss and for actual Vehicle Expenses. Under actual office or
Credits (100 schedules or less) Work area Expenses, a new field was added for
sales Tax license number.
Pa-40 schedule UE allowable Employee business
Expenses (10 schedules or less) Employee Business Expenses
Pa-40 schedule oC other Credits (3 schedule) Pa law does not follow federal law for allowable
employee business expenses. EXAMPlE: Taxpayers
Pa-40 schedule o other deductions (1 schedule)
may deduct 100 percent of their Pa-allowable
Pa-40 schedule P 529 College savings Program expenses on the Pa schedule UE. if claiming
donations expenses on Pa schedule UE, briefly describe the
Pa-40 schedule T Gambling and lottery Winnings occupation or job in the space provided. if a spouse
(1 schedule) also has expenses, describe his or her occupation or
REV-1630 Underpayment of Estimated Tax job on a separate Pa schedule UE.
by individuals (1 schedule)
allowable employee business expenses for Pa
REV-1630a Underpayment of Estimated Tax purposes are similar to, but not the same as,
by Farmers (1 schedule) expenses for federal purposes. Pa law only permits
Pa-40 schedule 19 sale of a Principal Residence expenses required to perform the duties of a job or
(1 schedule) profession.
Pa-40 schedule nRH apportionving income by Allowable Pennsylvania Employee Business
nonresident individuals Expenses Must Be:
(10 schedules or less)
1. ordinary, customary, and accepted in the
schedule Pa-40X amended schedule (1 schedule) industry or occupation in which you work;
Page 14PEnnsylVania FEd/sTaTE E-FilE Handbook www.revenue.pa.gov
2. actually paid while performing the duties of • Expenses calculated at federal per-diem
your employment; rates.
3. Reasonable in amount and not excessive; FIlInG TIP: Taxpayers must file a separate Pa
4. necessary to enable you to properly perform schedule UE for each employer. spouses may not
the duties of your employment; and report joint expenses on a Pa schedule UE, even if
filing jointly. an incomplete schedule may result in
5. directly related to performing the duties of
delays in the processing of a return and/or denial of
your occupation or employment.
the expenses.
Taxpayers may not deduct expenses based upon IMPORTAnT: Meals and entertainment expenses
federal per-diem allowances. you may only deduct are 100 percent allowable. However, meals while not
those expenses actually paid while performing the in overnight traveling status (e.g. meals while
duties of your employment. working late) and federal per-diem rates for meals
Pennsylvania does not Allow The Following and incidental expenses are not allowable.
Business Expenses, Even If Allowed for CAUTIOn: a taxpayer may be a statutory employee
Federal Purposes: for federal purposes. However, Pa law does not have
• Personal, living, or family expenses a similar provision. as a statutory employee, a
taxpayer may have to claim their income as
• dues to fraternal organizations, professional
compensation and your expenses on Pa schedule
societies, Chambers of Commerce, or
UE. For more information on statutory employees
recreational club memberships
see Chapter 7 of the Pa PiT Guide found on the
• dues and subscriptions to publications, department’s website. as an employee, they must
including trade and professional publications claim your expenses on Pa schedule UE. if a
• Political candidate or campaign contributions taxpayer receives both a W-2 and 1099-MisC for
their income that is reported on a federal schedule
• Charitable contributions
C for a statutory employee, the income and
• Commuting expenses – driving to and from expenses must be reported on separate lines of the
work Pa-40. The income and expenses related to W-2
• Cost of meals while working late, unless wages must be reported on line 1a and line 1b,
while traveling away from home overnight respectively, with the expenses being reported on Pa
on business schedule UE. any income reported to a taxpayer on
Form 1099-MisC must be included on a Pa-40
• Childcare or elderly care expenses
schedule C, along with the corresponding expenses,
• life, disability income and health insurance and reported on line 4 of the Pa-40.
premiums
CAUTIOn: if a taxpayer is a nonresident or
• Contributions to deferred compensation part-year resident who earned income and incurred
plans or other pension plans expenses within and outside Pennsylvania, they
• legal fees (except to recover back wages), must complete Pa schedule nRH.
fines, penalties and bad debts
CAUTIOn: The department does not permit the
• bribes, kickbacks, or other illegal payments use of the federal safe harbor deduction for a home
• Job hunting or other pursuit of employment office or work area. actual expenses must be used
expenses to determine the amount of the deduction.
• Malpractice insurance premiums, except IMPORTAnT: The department has the legal
when allowed in Part a authority to request evidence that your expenses
are allowable for Pa purposes.
• Moving expenses, except when allowed in
Part E
5.3. EXClUsIOns TO
• Educational expenses, except as allowed in ElECTROnIC FIlInG
Part F The following Pennsylvania forms/schedules cannot
• Capital expenditures be filed electronically through Fed/state e-File:
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