A corporate tax return is required as long as you remain a registered corporation, even if no business was conducted. A corporation with any activity, real property, or other assets, or any income is not considered inactive. Return to Top Q . File a REV-855 Transfer Request coupon contained in your estimated payment coupon book. 17128-0427 Return to Top Q .
Nexus is a connection that subjects a business to taxes.
Return to Top Q . A safe harbor is the total minimum amount of tax payments which must be made before the applicable due dates to protect taxpayers from penalties for underpayments. These minimum payment amounts are based on current tax rates and laws and are generally applied to the second preceding taxable period or base year. Return to Top Q . The apportioned formula is based on the property, payroll and sales attributable to Pennsylvania.