Electronic filing mandate

Pennsylvania law requires tax preparers who file 11 or more Corporate Tax Returns (RCT-101) or PA S Corporation/Partnership Information Return (PA-20S/PA-65) for the same tax year to file the returns electronically. For more information, see the Pennsylvania DOR website

Returns supported for electronic filing

You can electronically file the following return types:

• C Corporation
• S Corporation
• Consolidated / combined (QSSS)
• Amended
• Short year
• Estimates (filed with return)
• Extension
• Inactive (RCT-101-I)

For a comprehensive list of forms and schedules that are included in the electronic file, see Forms included in the electronic file.

Returns not supported for electronic filing

You cannot electronically file the following return types:

• De minimis (RCT-101D)
• Bank and trust companies shares (RCT-132 B)
• Power of attorney (REV-677)
• Returns requiring special handling

Signature requirements for electronic filing

You must complete and sign Form PA-8879C/P or PA-8453C/P before you electronically file the return. Pennsylvania requires the date the authorized officer signs the form is included in the e-file. Enter the signature date on Screen PAELF, or leave blank if it matches the federal date you enter on federal Screen ELF. Do not mail Form PA-8879C/P or PA-8453C/P. The preparer retains the original forms and must have them available if Pennsylvania requests them.

Pennsylvania also requires complete and valid officer information including SSN.

Resubmitting returns

If you need to make a change to a return that you have already electronically filed, and Pennsylvania has already accepted it, you must amend the return.

If Pennsylvania rejects the return, you may make the changes, correct the rejection and resubmit. You must re-transmit or paper file a rejected Form RCT-101 by the due date, there is no perfection period.  If Form PA20S or any extension (REV-853 or RCT-101 Annual Extension Request) is rejected, you must re-transmt or paper file by the return due date or ten calendar days after you initially received the rejected acknowledgement, whichever is later. You should include an explanation of why the return is being filed late and a copy of the rejection to a paper filed return.

Attachments

Pennsylvania requires a valid federal return in the electronic file. Therefore, if the federal return is not supported for electronic filing by the IRS, you cannot e-file the state return. See 1120-US: Forms that are not eligible for electronic filing for a detailed list.

Pennsylvania allows PDF attachments in the electronic file and does not have specific naming conventions for the files you attach. The following automatically generates as a PDF and attaches to the electronic file.

• Schedule D-1
• Schedule D-71
• Schedule C
• Schedule F
• Schedule GR
• Schedule GL
• Schedule W
• Pennsylvania elections
• RCT-101KOZ Worksheet
• Tax Exempt Shareholder Worksheet
• Foreign Shareholder Worksheet
• Form RK-1
• Form NRK-1 Statements
• Election statements
• General Footnote
• Required Statement
• Federal Form 8824
• Federal Form 3115

Payment methods

You can make Corporate Tax Report payments by Electronic Funds Withdrawal (Direct Debit), Electronic Funds Transfer (EFT), check or money order, or credit card.

Credit card payments must be made through the Official Payments Corporation. To instruct the client to pay by credit card, mark the Paying by credit card field in Screen PAELF. 

You can make Form PA-20S/PA-65 payments by Electronic Funds Withdrawal (Direct Debit) or check.

Bank information and a requested payment date are required when you are requesting EFW. Pennsylvania will use the bank information you enter on federal Screen Bank. If you have different bank information for Pennsylvania, use Screen PABank in the General folder.