reglab/statecodes huggingface dataset:
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 109 - NONRESIDENT INDIVIDUALS › Section 109.8 - Earnings of nonresident employes or casual employes and officers

Current through Register Vol. 54, No. 28, July 13, 2024
If a nonresident employe or casual employe, including
						corporate officers but excluding employes or casual employes provided for in
						§
											109.7 (relating to earnings of
						salesmen) performs services for an employer or casual employer both within and
						without this Commonwealth, his income derived from Commonwealth sources
						includes that proportion of his total compensation for services rendered as an
						employe or casual employe which the total number of working days employed
						within this Commonwealth bears to the total number of working days employed
						both within and without this Commonwealth. However, any allowance claimed for
						days worked outside of this Commonwealth shall be based upon the performance of
						services which, of necessity, obligate the employe or casual employe to perform
						out-of-State duties in the service of his employer or casual employer. In
						making the allocation provided for in this section, no account may be taken of
						nonworking days, including Saturdays, Sundays, holidays, days of absence
						because of illness or personal injury, vacation or leave with or without
						pay.
The provisions of this §
													109.4 amended under section 354 of
						  the Tax Reform Code of 1971 (72 P. S. §
														7354).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 109 - NONRESIDENT INDIVIDUALS › Section 109.9 - Other methods of allocation

Current through Register Vol. 54, No. 28, July 13, 2024
This chapter is designed to apportion and allocate to
						this Commonwealth in a fair and equitable manner the income of a nonresident
						from sources within this Commonwealth. If the methods provided under this
						chapter do not so allocate and apportion those items, the Department may
						require a taxpayer to apportion and allocate those items under such method as
						it will prescribe as long as the prescribed method results in a fair and
						equitable apportionment and allocation.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 111 - CREDITS AGAINST TAX › Section 111.1 - Tax withheld

Current through Register Vol. 54, No. 28, July 13, 2024
A credit will be allowed to a taxpayer for any amounts of
						tax withheld from compensation by an employer under this
						chapter.
This section cited in Pa. Code §
													111.3 (relating to income taxes
						  imposed by other states).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 111 - CREDITS AGAINST TAX › Section 111.2 - Tax paid under previous act

Current through Register Vol. 54, No. 28, July 13, 2024
A credit is to be allowed to a taxpayer for any amounts
						of tax withheld by an employer and paid to the Commonwealth or paid as
						estimated tax to the Commonwealth pursuant to the invalid Article III of the
						Tax Reform Code of 1971 (72 P. S. §§
												7301-7361).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 111 - CREDITS AGAINST TAX › Section 111.3 - Income taxes imposed by other states

Current through Register Vol. 54, No. 28, July 13, 2024
Before the allowance of any credit under §
											111.1 (relating to tax withheld),
						a resident taxpayer will be allowed a credit against tax otherwise due under
						this chapter for amounts paid to another state for any income tax, wage tax, or
						other tax on or measured by gross or net earned or unearned income imposed upon
						income which is also subject to tax under this article. For example, if a
						resident taxpayer earns wages in Delaware and pays an income tax thereon to the
						State of Delaware, he shall be entitled to a credit against the Commonwealth
						income tax liability imposed upon wages.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 111 - CREDITS AGAINST TAX › Section 111.4 - Limitation on credit

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Credit allowed.
The credit allowed shall be limited to that
					 portion of tax due under this chapter determined by applying to the total of
					 such tax a fraction, the numerator of which shall be the amount of the taxable
					 income of the taxpayer subject to tax in the other jurisdiction and the
					 denominator of which is the entire taxable income of the taxpayer.
(b)
Example of limitation on
					 credit.
A resident taxpayer earns $10,000 of wages in New York State
					 on or after June 1, 1971. New York State permits him deductions after that date
					 totaling $2,000, and he pays after that date a total tax of $500. In addition,
					 he has intangible capital gains of $5,000. His total Commonwealth taxable
					 income is $15,000 ($10,000 in wages and $5,000 in capital gains) and his total
					 Commonwealth income tax liability is $330 (2.2 % of $15,000). The credit of the
					 taxpayer for New York income tax paid is limited to $220 (10,000/15,000 x 330).
					 The deductions permitted in New York State have no effect upon the credit
					 allowed in this Commonwealth. No credit will be permitted for tax withheld or
					 paid to another state on income earned before June 1, 1971. In addition, no
					 credit will be permitted for tax withheld or previously paid to another state
					 which is subsequently determined an overpayment and which is then
					 refunded.
This section cited in 61 Pa. Code §
													105.5 (relating to special
						  rules).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 111 - CREDITS AGAINST TAX › Section 111.5 - Proof required to establish credit

Current through Register Vol. 54, No. 28, July 13, 2024
Credit will not be allowed under this section unless the
						taxpayer has proved to the satisfaction of the Department the amount of tax
						paid to the other state. A Form W-2 indicating income tax withheld for another
						state will not be sufficient to establish credit under this section. The mere
						fact that tax was withheld does not establish the fact that a taxpayer has been
						liable for the payment of tax to another state. Therefore, when claiming a
						credit for taxes paid to another state, a taxpayer shall file with his
						Pennsylvania tax return a copy of the tax return filed with the other state.
						The return will be considered as prima facie evidence of the amount of income
						tax, if any, paid to the other state.
The provisions of this §
													111.5 amended under section 354 of
						  the Tax Reform Code of 1971 (72 P. S. §
														7354).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.1 - Employers required to withhold tax

Current through Register Vol. 54, No. 28, July 13, 2024
An individual, partnership, association, corporation,
						organization, fiduciary, governmental body, unit, agency or other entity who is
						an employer, makes payment of compensation and maintains an office or transacts
						business within this Commonwealth is subject to this chapter, whether or not a
						paying agency is maintained within this Commonwealth.
(1) The phrase "transacting business within
					 this Commonwealth" includes having or maintaining within this State, directly
					 or indirectly, an office, distribution house, sales house, warehouse or other
					 place of business, or operating within this Commonwealth by any agent or other
					 representative under the authority of the employer or its subsidiary,
					 irrespective of whether the place of business or agent or other representative
					 is located in this Commonwealth permanently or temporarily, or whether the
					 employer is licensed to do business in this Commonwealth.
(2) The term "agent" is broader than the term
					 employe and includes anyone acting under the authority of the principal in an
					 agency capacity. It does not matter that an agent may engage in business on his
					 own account, for other persons or as an independent contractor acting as an
					 agent.
The provisions of this §
													113.1 amended under section 354 of
						  the Tax Reform Code of 1971 (72 P. S. §
														7354).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.2 - Compensation subject to withholding

Current through Register Vol. 54, No. 28, July 13, 2024
All compensation shall be subject to withholding of tax
						by an employer. Regulations for residents and nonresidents shall be as
						follows:
(1)
Residents.
The following procedure shall be utilized by
					 employers withholding Commonwealth Income Tax from a resident:
(i) If a Commonwealth resident renders
					 service in this Commonwealth, his employer shall withhold Commonwealth tax from
					 his compensation.
(ii) If the
					 employer is subject to the jurisdiction of this Commonwealth and a Commonwealth
					 resident is rendering services as his employee in another state, the following
					 procedure shall be followed:
(A) If the other
					 state does not have an income tax, he shall withhold on the compensation he
					 pays to the employee.
(B) If the
					 other state does have an income tax and the employer is withholding the tax,
					 the employer is not required to withhold Commonwealth tax.
(C) If the employer is not withholding income
					 tax for the state in which the services are rendered, he shall withhold
					 Commonwealth tax.
(iii)
					 If a Commonwealth resident is rendering services partly within and partly
					 outside this Commonwealth, the following procedure shall be followed:
(A) If the other state does not have an
					 income tax, he shall withhold on the entire compensation he pays to the
					 employee.
(B) If the other state
					 does have an income tax and the employer is withholding the tax, the following
					 employer shall also withhold the following Commonwealth income tax on
					 compensation for services rendered within this Commonwealth:
(I) The amount of compensation attributable
					 to services within this Commonwealth shall be that proportion of the total
					 compensation which the total number of working days employed within this
					 Commonwealth bears to the total number of working days employed both within and
					 outside this Commonwealth, exclusive of nonworking days. Nonworking days are
					 normally considered to be Saturdays, Sundays, holidays, and days of absence
					 because of illness or personal injury, vacation, or leave with or without
					 pay.
(II) With respect to earnings
					 of a traveling salesman or other employee whose compensation depends directly
					 on the volume of business transacted by him, the amount attributable to
					 services within this Commonwealth shall be that proportion of the compensation
					 received which the volume of business transacted by him within this
					 Commonwealth bears to the total volume of business transacted by him both
					 within and outside this Commonwealth.
(C) If the employer is not withholding income
					 tax for the state in which the services are rendered, he shall withhold
					 Commonwealth tax on the entire compensation.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.3 - Computing withholding of Pennsylvania Personal Income Tax

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The
					 Pennsylvania Personal Income Tax to be withheld shall be at the rate prescribed
					 in Article III of the TRC (72 P. S. §§
												7301-7361). For example, the rate applicable
					 to the first pay period beginning on or after:
January 1, 1983 is 2.45
July 1, 1984 is 2.35
January 1, 1986 is 2.20
September 1, 1986 is 2.10
(1)
Regular compensation.
Computation of withholding tax on regular compensation shall be made in
					 accordance with the following:
(i) For a
					 payroll period an employer shall compute the tax to be withheld from the
					 compensation of an employee by multiplying the compensation by the rate
					 prescribed in Article III of the TRC.
(ii) The term "payroll period" means a period
					 for which a payment of compensation is ordinarily made to an employee by his
					 employer and may be a daily, weekly, biweekly, semimonthly, monthly, quarterly,
					 semiannual or annual period.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.3a - Employer identification number

Current through Register Vol. 54, No. 28, July 13, 2024
An employer shall use both the Federal and Pennsylvania
						employer identification numbers to report all Pennsylvania withholding.
						Employers who have not yet received a Federal employer identification number
						will be assigned a temporary Pennsylvania number until the Federal employer
						identification number is obtained, at which time the Department shall be
						notified. If an employer has multiple divisions using the same Pennsylvania
						employer identification number but remitting and reconciling withholding tax
						separately, the employer shall request a separate Pennsylvania number for each
						division.
The provisions of this 113.3a issued under section 354
						  of the Tax Reform Code of 1971 (72 P. S. §
														7354).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.3b - Registration

Current through Register Vol. 54, No. 28, July 13, 2024
Every employer having an office or transacting business
						within this Commonwealth and making payment of wages for the first time to one
						or more nonresident individuals performing services on behalf of the employer
						within this Commonwealth or to one or more resident individuals shall, within
						10 business days of the payment, register with the Department by completing and
						filing Form PA-100 Pennsylvania Combined Registration Form available on its
						website or at its Harrisburg or district offices.
The provisions of this 113.3a issued under section 354
						  of the Tax Reform Code of 1971 (72 P. S. §
														7354).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.4 - Time and place for filing reconciliation and withholding statements

Current through Register Vol. 54, No. 28, July 13, 2024
(a) An employer
					 shall furnish a wage and tax withholding statement to each of his employees on
					 or before January 31 following the year of payment of compensation, or within
					 30 days from the date of the last payment of compensation if employment or the
					 business is terminated.
(1) An employer shall
					 use the combined Federal-State Wage and Tip Withholding Statement (Form W-2)
					 issued by the Internal Revenue Service or one that conforms thereto with the
					 word "Commonwealth" printed, stamped or typed thereon. The statement must show
					 the name of employer, address and identification number of the employer; the
					 name, address and Social Security number of the employee; the total
					 compensation paid during the taxable year; and the total amount of Pennsylvania
					 tax withheld during the taxable year.
(2) The wage and tax withholding statements
					 required in this chapter shall be in addition to a requirement of the Federal
					 or a local government.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.5 - Payment of taxes and filing of deposit statements

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Every employer paying compensation shall,
					 on a semimonthly, monthly, or quarterly basis, file a completed, signed,
					 deposit statement on forms provided by the Department and forward a remittance
					 in payment of the Commonwealth personal income tax required to be
					 withheld.
(b) Remittance for the
					 full amount of income tax withheld, plus interest, if applicable, made payable
					 to the Pennsylvania Department of Revenue shall accompany the semimonthly,
					 monthly, or quarterly deposit statement. Additional requirements shall be as
					 follows:
(1) Employers are to use the
					 preaddressed envelopes and preprinted forms furnished them for this
					 purpose.
(2) If the packet of
					 employer preprinted forms is lost or damaged, a request for duplicate forms,
					 listing the name and identification number of the employer, should be sent to
					 the Department.
(3) An employer
					 required to file a deposit statement of tax withheld who has never received a
					 preprinted form should use general forms provided for this purpose, which may
					 be obtained from the Department of Revenue, Bureau of Accounts Settlement,
					 License and Bonding Division, Post Office Box 8057, Harrisburg, Pennsylvania
					 17105.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.7 - Correcting mistakes

Current through Register Vol. 54, No. 28, July 13, 2024
An overpayment or underpayment of tax shall be corrected
						in the following manner:
(1) If the
					 correct amount of tax is withheld, but because of an underpayment or an
					 overpayment an incorrect amount is remitted to the Commonwealth, proper
					 adjustment may be made within the same calendar year on the first return or
					 later returns filed after the error is discovered. In the case of such an
					 overpayment, the employer shall file an application for refund if the error is
					 not corrected by the end of the year.
(2) If no tax or less than the correct amount
					 of tax (other than on tips), is deducted from any compensation, the employer is
					 authorized and required to deduct the amount of the undercollection from later
					 payments to the employees. The employer shall remit the correct amount with his
					 deposit statement and shall be liable for any underpayment, plus applicable
					 interest or penalties. Reimbursement shall be a matter for settlement between
					 the employer and the employee.
(3)
					 If in any filing period more than the correct amount of tax is deducted from
					 any wage payment, the employer is authorized to make an appropriate adjustment
					 in his withholding for a subsequent period or periods in the same taxable year.
					 If the over withholding is not offset by the last withholding period of the
					 year, the employee shall report the amount actually withheld on his yearly
					 income tax return.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.8 - Records to be kept

Current through Register Vol. 54, No. 28, July 13, 2024
(a) All
					 employers are required to retain, preserve, and make available for examination
					 and inspection by the Department, their Commonwealth withholding tax records.
					 Such records shall include the following:
(1)
					 The names, addresses, Social Security numbers, and occupations of employe
					 receiving compensation.
(2) The
					 amount and description where compensation is paid in any medium other than
					 cash, and dates of all compensation payments.
(3) The periods of employment of
					 employees.
(4) The periods for
					 which the employes are paid while absent due to sickness or personal injuries
					 and the amount and weekly rate of such payments.
(5) The identification number of the
					 employer.
(6) Duplicate copies of
					 returns filed and the dates and amounts of remittances
					 made.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.9 - Use of prescribed forms

Current through Register Vol. 54, No. 28, July 13, 2024
(a) An
					 employer shall not be excused from filing a return under this regulation by
					 reason of the fact that no return form has been furnished to him. Copies of the
					 prescribed return forms so far as possible will be regularly furnished
					 employers by the Department, without application therefor. Employers not so
					 supplied with the proper return forms should make application therefor to the
					 Department in ample time to have the returns prepared, verified, and filed on
					 or before the due date.
(b) If the
					 prescribed form is not available, a statement by the employer disclosing the
					 amount of taxes due together with remittance thereof, if filed within the
					 prescribed time, may be accepted as a tentative return, so as to relieve the
					 employer from liability for additions under Chapter 119 (relating to
					 liabilities and assessment-procedure and administration) if without unnecessary
					 delay such tentative return is supplemented by a return made on the proper
					 form.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.10 - Extensions of time

Current through Register Vol. 54, No. 28, July 13, 2024
For good cause shown, upon written application by an
						employer, the Department may grant a reasonable extension of time for filing
						Return Form RIT-501 or Return Form RIT-W-3.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.11 - Special deposits and trust accounts

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If any employer fails to withhold or
					 truthfully account for or remit the taxes withheld or fails to file deposit
					 statements, the Department may serve notice requiring such employer to withhold
					 and deposit such taxes in a bank designated by the Department, in a separate
					 account in trust for and payable only to the Department.
(b) The employer shall deposit such taxes
					 with the designated bank on the last day of each of the payroll periods of the
					 employer as defined in §
											113.3 (relating to computing
					 withholding of Commonwealth personal income tax).
(c) The Department will notify the depository
					 bank of the time or times the employer would have ordinarily made payments of
					 withheld tax, and the bank shall forward on or about such times, to the
					 Department, such funds as shall have been deposited by the employer. The
					 amounts forwarded by the bank shall be credited against the tax liability of
					 the employer. Nothing in this section shall excuse an employer from timely
					 filing of all returns and statements nor from payment of any interest or
					 penalties which may become due or assessed. Notice shall remain in full force
					 and effect until notice of cancellation is served on the employer and the
					 depository bank by the Department.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.12 - Liability of employer for withheld taxes

Current through Register Vol. 54, No. 28, July 13, 2024
Every employer required to deduct and withhold tax from
						compensation of an employe shall be liable for the payment of such tax whether
						or not it is collected from the employee by the employer. For purposes of
						assessment and collection, any amount required to be withheld and remitted to
						the Department and additions to tax, penalties, and interest with respect
						thereto shall be considered the tax of the employer. If the employer fails to
						withhold taxes and thereafter the tax is paid, the tax which was required to be
						withheld shall not be collected from the employer. Such payment does not
						relieve the employer from liability for penalties, interest, or additions to
						the tax applicable with respect to such failure to withhold. Any amount of tax
						withheld shall constitute a special fund in trust for the Department, which
						shall be enforceable against the employer, his representative or any other
						person receiving any part of the fund.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.13 - Failure of employer to withhold

Current through Register Vol. 54, No. 28, July 13, 2024
If an employer fails to deduct and withhold tax as
						prescribed in this chapter and thereafter the tax against which such tax may be
						credited is paid, the tax which was required to be deducted and withheld shall
						not be collected from the employer, but the employer shall not be relieved of
						the liability for any penalty, interest or additions to the tax imposed with
						respect to such failure to deduct and withhold.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.14 - Designation of third parties to perform acts required of employers

Current through Register Vol. 54, No. 28, July 13, 2024
In case a fiduciary, agent or other person has the
						control, receipt, custody, disposal of or pays the compensation of an employe
						or a group of employees employed by one or more employers, the Department is
						authorized to designate such ficuciary, agent, or other person to perform such
						acts as are required of employers under this article. All provisions of this
						article which are applicable to an employer shall be applicable to a fiduciary,
						agent, or other person.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.15 - When withholding not required

Current through Register Vol. 54, No. 28, July 13, 2024
Notwithstanding any provision of this article to the
						contrary, an employer on and after January 1, 1975, shall not be required to
						withhold any tax upon payment of wages to an employee if such employee can
						certify:
(1) That he incurred no
					 personal income tax liability for the preceding tax year; and
(2) That he anticipates no liability for
					 personal income tax for the current year.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.16 - Enforceable trust fund

Current through Register Vol. 54, No. 28, July 13, 2024
(a) For
					 purposes of assessment and collection of deducted tax and withheld tax that is
					 not paid over to the Department, all taxes deducted and withheld from employees
					 under this article or under color of this article shall constitute a trust fund
					 for the Commonwealth and shall be enforceable against the employer, his
					 representative, any person knowingly receiving a disbursement of any part of
					 the fund, any person receiving a disbursement of any part of the fund without
					 giving fair and valuable consideration therefore or any other person who is
					 required to collect, account for and pay over the tax. The taxes will not be
					 enforceable against a person receiving a disbursement from an employer if,
					 before the negligent failure to truthfully account for and pay it over to the
					 Commonwealth is discovered, the money is expended in payment of a genuine,
					 uncontested and enforceable obligation, judgment, claim, lien or other
					 liability of the person existing at the time the money was obtained or
					 otherwise superior to the rights of the Commonwealth.
(b) Tax deducted from the State wages of an
					 employee shall be considered to have been withheld at the time of payment of
					 the State wages against which the deduction was charged.
(c) If an employer fails or refuses to pay
					 over any withheld tax or to deposit it in a separate account in trust for and
					 payable to the Department or otherwise identify and segregate it from other
					 funds, it shall be deemed that:
(1) Withheld
					 tax would be on deposit in the general operating account of the employer at the
					 time of payment of the State wages from which deduction was made.
(2) The employer would disburse withheld tax
					 last.
(3) Once withheld tax is
					 disbursed, subsequent deposits would not replenish it.
(4) The lowest intermediate balance of cash
					 on deposit in the general operating account is withheld tax that constitutes a
					 trust fund for the Commonwealth that is enforceable against the employer or any
					 person receiving any part of the fund.
(5) Any excess of the tax deducted over the
					 lowest intermediate balance is withheld tax that has been received by the
					 employer and disbursed.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 115 - ESTIMATED TAX › Section 115.1 - Purpose of declaration of estimated tax

Current through Register Vol. 54, No. 28, July 13, 2024
The declaration of estimated tax provides a taxpayer a
						means of paying Commonwealth personal income tax on a current basis if the
						taxpayer has taxable income not subject to withholding.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 115 - ESTIMATED TAX › Section 115.2 - Persons required to file a declaration

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Except as provided in subsections (b) and
					 (c), every resident and nonresident individual shall file a declaration of
					 estimated tax together with payment of such tax, if he expects his income or
					 income from sources within this Commonwealth, other than compensation on which
					 Commonwealth personal income tax is withheld, to exceed $1,000 during the
					 taxable year. An individual means a natural person and shall include members of
					 a partnership or association. An estate or trust shall not be required to file
					 a declaration. Estimated tax is the amount which an individual estimates to be
					 his tax due, less the amount which he estimates to be the sum of any credits
					 allowable under the act.
(b) An
					 individual having a total estimated tax for the taxable year of $50 or less
					 may, if he elects, file his declaration of estimated tax together with payment
					 of such tax at any time on or before January 15 of the succeeding
					 year.
(c) An individual having an
					 estimated taxable income from farming which is at least 2/3 of his total
					 estimated taxable income for the period may, if he elects, file his annual
					 income tax return with full remittance of tax due at any time up to March 1 of
					 that year. Such payment shall be considered as his declaration due on or before
					 January 15 of that year.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 115 - ESTIMATED TAX › Section 115.3 - Computing the estimated tax for residents and nonresidents

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Effective January 1, 1978, resident
					 individuals shall be required to file a declaration of estimated tax and pay at
					 the rate prescribed in Article III of the TRC of 1971 (72 P. S.
					 §§
												7301-7370) of their income.
					 Income means the same as compensation; net profits, net gains or income from
					 the disposition of property, net gains or income derived from or in the form of
					 rents, royalties, patents and copyrights, dividends, interest, gambling and
					 lottery winnings, net gains or income derived through estates or
					 trusts.
(b) Effective January 1,
					 1978, nonresident individuals shall be required to file a declaration of
					 estimated tax and pay tax at the rate prescribed in Article III of the TRC of
					 1971 (72 P. S. §§
												7301-7370) of their income from sources
					 within this Commonwealth. Income means the same as those items listed in
					 subsection (a) derived from sources within this Commonwealth.
(1) By reason of ownership or disposition of
					 any interest in real or tangible personal property in this Commonwealth. Income
					 from intangible personal property shall constitute income from sources within
					 this Commonwealth only to the extent that such income is from property employed
					 in a trade, profession, occupation or business carried on in this
					 Commonwealth.
(2) In connection
					 with a trade, profession or occupation carried on in this Commonwealth or for
					 the rendition of personal services performed in this Commonwealth.
(3) As a distributive share of the income of
					 an unincorporated business, profession, enterprise, undertaking or other
					 activity as the result of work done, services rendered or other business
					 activities conducted in this Commonwealth.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 115 - ESTIMATED TAX › Section 115.4 - Tax year of less than 12 months

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If
					 a taxpayer has an interim tax year of less than 12 months (for example, a
					 fiscal year taxpayer in the year 1971 or taxpayers changing over to a different
					 accounting tax year), he shall file a declaration within the time period
					 specified in subsection (b) if he expects his total Commonwealth taxable income
					 to exceed $1,000. No declaration of estimated tax shall be required if the
					 short taxable year is one of the following:
(1) A period of less than 4 months.
(2) A period of at least 4 months but less
					 than 6 months, and the basic tax requirements are met after the first day of
					 the fourth month.
(3) A period of
					 at least 6 months but less than 9 months, and the requirements for filing of
					 estimated tax are met after the first day of the 6th month.
(4) A period of 9 months or more, and the
					 requirements for filing of estimated tax are first met after the first day of
					 the ninth month.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 115 - ESTIMATED TAX › Section 115.5 - Joint declaration of husband and wife

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A husband and wife may make a joint
					 declaration of estimated tax as if they were one taxpayer, even though one
					 spouse is expected to have no income during the taxable year. A joint
					 declaration shall show the social security number and full name of each
					 spouse.
(b) If a husband and wife
					 make a joint declaration, their liability with respect to the estimated tax
					 shall be joint and several.
(c) The
					 fact that a joint declaration of estimated income tax is made by a husband and
					 wife shall not preclude them from filing separate final returns. In case a
					 joint declaration is made but a joint return is not filed for the same taxable
					 year, the estimated income tax payments for such year may be treated as
					 payments on account of the tax liability of either the husband or wife for the
					 taxable year or may be divided between them in such manner as they may
					 agree.
(d) A spouse shall not
					 offset a gain in one class of income with a loss of income of the other spouse
					 in another class of income. A spouse shall not offset a gain in the same class
					 of income with a loss of income of the other spouse in the same class of
					 income.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 115 - ESTIMATED TAX › Section 115.6 - Minors, incompetents or other persons under disability

Current through Register Vol. 54, No. 28, July 13, 2024
The declaration of estimated tax for an individual who is
						unable to make a declaration by reason of minority or other disability shall be
						made and filed by his guardian, committee, fiduciary or other person charged
						with the care of his person or property, or by his duly authorized
						agent.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 115 - ESTIMATED TAX › Section 115.7 - Amended declarations

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If,
					 after a declaration is filed, the estimated tax is substantially increased or
					 decreased by a change in income, an amended declaration shall be filed on or
					 before the next date for payment of an installment of estimated tax. The
					 remaining unpaid installments shall be proportionately increased or decreased
					 as the case may be, to reflect any increase or decrease in the estimated tax by
					 reason of such change.
(b) If an
					 amended declaration is filed after September 15 and on or before the following
					 January 15 and shows an increase in estimated tax, the increase shall be paid
					 at the time of filing such an amended declaration. However, if such taxpayer
					 files his annual income tax return with full remittance of tax due by January
					 31, he shall be relieved from filing such an amended declaration.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 115 - ESTIMATED TAX › Section 115.8 - Filing and payment of estimated tax for 1971

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If he meets the requirements, a calendar
					 year taxpayer shall file a declaration no later than November 15 and pay his
					 estimated tax in full or 50% of the tax due when filing his declaration and the
					 remaining 50% on or before January 15, 1972. An individual whose total
					 estimated tax is $50 or less may, if he elects, file his declaration at any
					 time up to January 15 of the following calendar year. Payment of the estimated
					 tax may thereafter also be made up to January 15 of the following
					 year.
(b) A fiscal year taxpayer
					 who might normally file prior to November 15, 1971 may delay his filing until
					 November 15. However, all payments due to that date shall be paid on or before
					 November 15. A fiscal year taxpayer shall adapt his declaration periods to the
					 calendar year provisions.
(c) Every
					 taxpayer required to file a declaration of estimated tax shall file a
					 completed, signed deposit statement (Return Form RIT-1040ES).
(d) Remittance for the estimated tax due,
					 plus interest if applicable, made payable to the Department shall accompany the
					 deposit statement.
(1) Taxpayers shall use
					 the envelopes and preaddressed forms (Return Form RIT-PA40ES) furnished them
					 for this purpose.
(2) If the packet
					 of preaddressed forms of the taxpayer is lost or damaged, a request for
					 duplicate forms listing the name, address, and social security number of the
					 taxpayer shall be sent to the Department.
(3) A taxpayer required to file a declaration
					 of estimated tax who has never received a preaddressed form shall request a
					 return form by writing to the Department of Revenue, Personal Income Tax
					 Bureau, Harrisburg, Pennsylvania 17129.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 115 - ESTIMATED TAX › Section 115.9 - Filing and payments of estimated tax for years beginning 1972

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A calendar year
					 taxpayer shall file a declaration and pay his estimated tax as follows:
(1) If he first meets the requirement for
					 filing of estimated tax on or before April 1, he shall file a declaration no
					 later than April 15 and pay his estimated tax in full with his declaration; or
					 in four equal installments. The first installment on filing the declaration,
					 and the second, third, and fourth installments on or before the succeeding June
					 15, September 15, and January 15, respectively.
(2) If he first meets the requirement for
					 filing of estimated tax after the first of April but before June 2, he shall
					 file by June 15 and pay his estimated tax in full with his declaration; or in
					 three equal installments. The first installment on filing the declaration, and
					 the second and third installments on or before the succeeding September 15 and
					 January 15, respectively.
(3) If he
					 first meets the requirement for filing of estimated tax after the first of June
					 but before September 2, he shall file no later than September 15 and pay his
					 estimated tax in full with his declaration; or in two equal installments. The
					 first installment on filing the declaration, and the balance by the succeeding
					 January 15.
(4) If he first meets
					 the requirement for filing of estimated tax after the first of September, he
					 shall file by the succeeding January 15 and pay the estimated amount in full
					 with his declaration. However, if such taxpayer files his annual income tax
					 return with full remittance of tax due by January 31, he shall be excused from
					 filing January 15 estimated declaration.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 115 - ESTIMATED TAX › Section 115.10 - Use of prescribed forms

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
					 taxpayer shall not be excused from filing a declaration of estimated tax under
					 this regulation by reason of the fact that no return form (RIT-PA40ES) has been
					 furnished to him. Copies of the prescribed return forms so far as possible will
					 be regularly furnished taxpayers by the Department without application
					 therefor. Taxpayers not so supplied with the proper forms should make
					 application therefor to the Department in ample time to have the declaration
					 prepared, verified, and filed on or before the due date.
(b) If, through no fault of the taxpayer, the
					 prescribed form is not available, a signed statement by the taxpayer disclosing
					 the amount of estimated tax due together with remittance thereof, if filed
					 within the prescribed time, may be accepted as a tentative declaration, so as
					 to relieve the taxpayer from liability for additions, if without unnecessary
					 delay such tentative declaration is supplemented by a declaration made on the
					 proper form.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 115 - ESTIMATED TAX › Section 115.11 - Final return

Current through Register Vol. 54, No. 28, July 13, 2024
Every individual who files declarations of estimated
						income tax shall file a final return at the close of his taxable
						year.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 117 - RETURN AND PAYMENT OF TAX › Section 117.1 - General requirements of a return

Current through Register Vol. 54, No. 28, July 13, 2024
Every taxpayer having an item of income or loss within
						the meaning of this article for the taxable year shall file a tax return on or
						before the date when the Federal income tax return of the taxpayer is due or
						would be due if the taxpayer were required to file a Federal income tax return
						under the Internal Revenue Code. Consequently, returns are due on or before
						April 15 for the calendar year taxpayers and on or before the 15th day of the
						fourth month following the close of the fiscal year for fiscal year
						taxpayers.
The provisions of this §
													117.1 amended under section 354 of
						  the Tax Reform Code of 1971 (72 P. S. §
														7354).
This section cited in 61 Pa. Code §
													109.2 (relating to husband and
						  wife); 61 Pa. Code §
													117.7 (relating to time for filing
						  returns and paying tax); and 61 Pa. Code §
													119.20 (relating to
						  additions).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 117 - RETURN AND PAYMENT OF TAX › Section 117.2 - Returns of married individuals

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Liability for tax.
If
					 husband and wife determine their income tax liability on a separate return
					 under this article, their income tax liabilities under this article shall be
					 separate. If husband and wife determine their income tax liabilities on a joint
					 return under this article, their income tax liabilities shall be joint and
					 several.
(b)
Different
					 residences.
If either husband or wife is a resident and the other is a
					 nonresident, they shall file separate income tax returns under this article, on
					 Form No. PA-40, in which event their income tax liabilities shall be separate
					 unless both elect to determine their joint taxable income as if they were
					 residents. If such election is made, then the income tax liabilities of husband
					 and wife shall be joint and several.
(c)
Separate returns.
If
					 separate returns are filed the following apply:
(1) If the husband and wife file separate
					 income tax returns under this article, and if the sum of credits or payments by
					 either spouse (including withheld and estimated taxes) exceeds the amount of
					 the tax for which such spouse is separately liable, such excess will be applied
					 by the Department to the credit of the other spouse if the sum of such payments
					 by the other spouse is less than the amount of the tax for which such other
					 spouse is separately liable. The excess of any credits due will then be
					 refunded to the taxpayer.
(2) If
					 the sum of the credits or payments made by both spouses with respect to the
					 taxes for which they are separately liable (including withheld and estimated
					 taxes) exceeds the total taxes due, refund of the excess may be made payable to
					 each individually, jointly, or in the event that either is deceased, to the
					 survivor, at the discretion of the Department.
(3) Notwithstanding anything in this
					 subsection to the contrary, either spouse may request any overpayment made by
					 him or her be applied only against his or her separate liability.