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 117 - RETURN AND PAYMENT OF TAX › Section 117.3 - Deceased individuals

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The
					 return of any deceased individual shall be made and filed by his executor,
					 administrator, or other person charged with caring for his property.
(b) If the decedent was married, the
					 surviving spouse and the executor, administrator, or other person charged with
					 caring for his property may not file a joint return. The return of the deceased
					 individual shall cover the period beginning with the taxable year in which his
					 death occurs and ending with his date of death.
This section cited in 61 Pa. Code §
													101.7 (relating to receipt of
						  income); and 61 Pa. Code §
													145.5 (relating to retruns by
						  persons other than taxpayer).
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 117.4 - Minority or other disability

Current through Register Vol. 54, No. 28, July 13, 2024
A minor or other taxpayer under a disability shall be
						subject to the same requirements for making returns of income as are other
						individuals. The return for an individual who is unable to make a return 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.
This section cited in 61 Pa. Code §
													145.5 (relating to returns by
						  persons other than taxpayer).
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 117.5 - Estates and trusts

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The
					 fiduciary of an estate or trust shall make and file the return and pay the tax
					 on the taxable income of such estate or trust. If two or more fiduciaries are
					 acting jointly, the return may be made and filed by any one of them.
(b) Liability for the payment of tax on the
					 taxable income of an estate attaches to the person of the executor or
					 administrator up to and after his discharge if, prior to distribution and
					 discharge, he had notice of his tax obligations or failed to exercise due
					 diligence in ascertaining whether or not such obligations existed. Liability
					 for the tax also follows the assets of the estate distribution to heirs,
					 devisees, legatees, and distributees who may be required to discharge the
					 amount of the tax due and unpaid to the extent of the distributive shares
					 received by them. The same considerations apply to trusts.
(c) The estate of a minor, incompetent, or
					 other person under a disability, or, in general, of an individual in
					 receivership or bankruptcy shall not be a taxable entity separate from the
					 person for whom the fiduciary is acting, in that respect differing from the
					 estate of a deceased person or of a trust.
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 117.6 - Returns made by agents

Current through Register Vol. 54, No. 28, July 13, 2024
The return of income may be made by an agent if the
						person liable for the making of the return is unable to make it by reason of
						illness or continuous absence from this Commonwealth for a period of at least
						60 days before the date prescribed by law for making the return. A return may
						also be made by an agent if the taxpayer requests permission, in writing, of
						the Department, and the Department determines that good cause exists for
						permitting the return to be so made. However, assistance in the preparation of
						the return may be rendered under any circumstances. If a return is made by an
						agent, it shall be accompanied by the power of attorney, except that an agent
						holding a valid and subsisting general power of attorney authorizing him to
						represent his principal in making, executing and filing the income return, may
						submit a certified copy thereof. The agent, as well as the taxpayer, may incur
						liability for the penalties provided for erroneous, false or fraudulent
						returns.
This section cited in 61 Pa. Code §
													117.10 (relating to signing
						  returns and other documents); and 61 Pa. Code §
													145.5 (relating to returns by
						  persons other than taxpayer).
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 117.7 - Time for filing returns and paying tax

Current through Register Vol. 54, No. 28, July 13, 2024
All persons required to make and file returns under
						§
											117.1 (relating to general
						requirements of a return) shall, without assessment, notice or demand, pay the
						tax required to be reported as due on a return at the time prescribed in §
											117.1 for filing a return,
						determined without regard to any extension of time for filing the return.
						Payment of the tax should accompany the return when filed.
The provisions of this §
													117.7 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 117 - RETURN AND PAYMENT OF TAX › Section 117.8 - Place for filing returns and paying tax

Current through Register Vol. 54, No. 28, July 13, 2024
All returns should be filed with the Department of
						Revenue, the Personal Income Tax Bureau, P. O. Box 8111, Harrisburg,
						Pennsylvania 17129, on or before the respective due date. All payments of tax
						should be made payable to the Department and mailed to the same address. If a
						payment of tax is made, the taxpayer should include his name, address, and
						identifying number on the payment so as to insure proper credit
						therefor.
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 117.9 - Form of return

Current through Register Vol. 54, No. 28, July 13, 2024
Persons filing returns should use the envelopes and
						preaddressed prescribed forms furnished to them by the Department. A taxpayer
						shall not be excused from making a return, however, by the fact that no return
						form has been furnished to him or the one that was furnished becomes lost or
						damaged. Taxpayers not supplied with or in possession of the proper form should
						make application therefor to the Department listing their name, address, and
						identification number and sending such request to the Department of Revenue,
						the Personal Income Tax Bureau, Harrisburg, Pennsylvania 17127. Such request
						should be made in ample time to have their returns prepared, certified, and
						filed on or before the due date. Each taxpayer should carefully prepare his
						return and set forth fully and clearly the information required to be included
						therein. Returns which have not been so prepared will not be accepted as
						meeting the requirements of this article.
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 117.9a - Amended return

Current through Register Vol. 54, No. 28, July 13, 2024
If after a taxpayer files his final tax return, facts are
						discovered or events transpire which would increase the taxable income or tax
						of the taxpayer or both, it shall be the duty of the taxpayer to file an
						amended return with the Personal Income Tax Bureau within 30 days from the date
						of the determination of such increase. The amended return shall indicate the
						changes made, and a statement shall be attached setting forth what facts or
						events gave rise to the need for such amended return. If the amended return
						indicates additional taxes are owed, a check for such additional amount shall
						be attached to the amended return. Examples of events causing an increase in
						income or tax liability include, but are not limited to, the following:
(1) Deductions for business expenses which
					 are later reimbursed.
(2) Gains or
					 losses from the sale or exchange of property acquired prior to June 1, 1971,
					 calculated using the June 1, 1971 basis.
(3) Credits for taxes paid to other states
					 when such tax credits or tax liability are subsequently reduced, for whatever
					 reason.
(4) Any other increase in
					 any of the eight classes of income.
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 117.10 - Signing returns and other documents

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
In general.
Each
					 individual, including the fiduciary, shall sign the income tax return required
					 to be made by him, except that the return may be signed for the taxpayer by an
					 agent who is duly authorized in accordance with §
											117.6 (relating to returns made by
					 agents) to make such return. Other returns, statements, or documents required
					 under this article or of the regulations thereunder to be made by any person
					 with respect to the tax imposed hereunder shall be signed in accordance with
					 any regulations contained therein, or any instructions issued with respect to
					 such returns, statements, or other documents.
(b)
Return of decedent.
If a
					 return for a decedent is filed by the appointed legal representative, it should
					 be signed by him on the line indicated for taxpayer, as such legal
					 representative. For example, he should sign "John Doe, Administrator of the
					 Estate of Samuel Smith, Deceased," or "John Doe, Executor of the Last Will and
					 Testament of Samuel Smith, Deceased." If no legal representative has been
					 appointed when the return of the decedent is due to be filed, the surviving
					 spouse, or other person or persons entitled to receive the property of the
					 decedent should sign his own name as taxpayer for and on behalf of the decedent
					 and indicating his date of death.
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 117.11 - Returns of partnerships

Current through Register Vol. 54, No. 28, July 13, 2024
Returns, statements, and other documents required to be
						made by partnerships under this article, with respect to the tax imposed shall
						be signed by any one of the partners. The signature of a partner on a return,
						statement, or other document made by or for a partnership of which he is a
						member shall be prima facie evidence that such partner is authorized to sign
						such return, statement, or other document.
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 117.12 - Authenticity of signature

Current through Register Vol. 54, No. 28, July 13, 2024
The name of an individual signed to a return, statement,
						or other document shall be prima facie evidence for all purposes that the
						return, statement, or other document was actually signed by
						him.
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 117.13 - Certification of returns

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Persons signing returns.
If a return, declaration, statement,
					 or other document made under the provisions of this article, with respect to
					 any tax imposed is required by this article, or the form and instructions,
					 issued with respect to such return, declaration, statement, or other document,
					 to contain or be certified by a written declaration that it is made under the
					 penalties of perjury; such return, declaration, statement, or other document
					 shall be so certified by the person signing it. Such certification shall also
					 apply to the copies of returns, declarations, statements, or other documents
					 that the statements contained therein are true and that such copy filed is a
					 true and correct copy.
(b)
Persons preparing returns.
The following requirements apply:
(1)
In general.
Except as
					 provided in paragraph (2), if a return, declaration, statement or other
					 document is prepared for a taxpayer by another person for compensation or as an
					 incident to the performance of other services for which such person receives
					 compensation, and the return, declaration, statement or other document requires
					 that it shall contain or be certified by a written declaration that it is
					 prepared under the penalties of perjury, the preparer shall so certify the
					 return, declaration, statement, or other document. A person who renders mere
					 mechanical assistance in the preparation of the return, declaration, statement,
					 or other document as, for example, a stenographer or typist, shall not be
					 considered as preparing the return, declaration, statement, or other
					 document.
(2)
Exception.
The certification required by paragraph (1) shall
					 not be required on the returns, declarations, statements, or other documents
					 which are prepared for any of the following:
(i) An employe either by his employer or by
					 an employee designated for such purpose by the employer.
(ii) An employer as a usual incident of the
					 employment of one regularly or continuously employed by such
					 employer.
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 117.14 - Extension of time

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
In
					 general.
The Department is authorized to grant a reasonable extension
					 of time for filing any return, declaration, statement or other document which
					 relates to the tax imposed by this article and which is required under the
					 provisions of this article. However, except in cases of taxpayers who are
					 outside the United States, such extensions of time will not be granted for more
					 than six months. An extension of time for filing income tax returns will not
					 operate to extend the time for payment of the tax or any installment
					 thereof.
(b)
Application
					 for extension of time.
The procedures to follow in applying for an
					 extension of time are the following:
(1) If a
					 taxpayer is granted an extension of time for filing his federal income tax
					 return he will automatically be granted an extension of time for filing his
					 Commonwealth income tax return. The extension period granted by this
					 Commonwealth will be equivalent to the extension period granted by the Internal
					 Revenue Service. A copy of the letter or form granting the federal extension
					 shall accompany the return Form PA-40 of the taxpayer.
(2) If a taxpayer has not been granted an
					 extension for filing his federal income tax return, he may request an extension
					 of time for filing his Com- monwealth tax return. This extension will not
					 exceed a period of six months except for a taxpayer who is outside the United
					 States. A taxpayer shall file an application for extension of time to file.
					 Applications should be submitted in sufficient time for the Department to
					 consider and act upon them prior to the regular due date of the return. An
					 application for extension of time to file may be obtained 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 117 - RETURN AND PAYMENT OF TAX › Section 117.16 - Identification number

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Designations.
The identifying number to be used by an
					 individual is his social security number which is called an account number. But
					 the number to be used by an individual engaged in a trade or business and
					 required to file returns for Federal employment tax or Federal excise tax
					 purposes is called an employer identification number. The identifying number
					 for all persons other than individuals is also an employer identification
					 number. Thus, it is possible for an individual to have both an account number
					 and an employer identification number.
(b)
Use of numbers.
Every
					 person required to make a return, statement, or other document with respect to
					 his liability, or to matters relating to or dealing with his liability, for the
					 tax imposed under this article, shall include his account number or his
					 employer identification number, as the case may be, in any such return,
					 statement, or other document filed. If such person is an individual engaged in
					 a trade or business, he shall include his account number in the return,
					 statement, or other document, and shall also include his employer
					 identification number. A fiduciary or agent making a return, statement, or
					 other document for another person shall include therein the identifying number
					 of such other person but not the identifying number of the person acting as
					 fiduciary or agent. An income tax return or a declaration of estimated income
					 tax filed jointly by a husband and wife should include the identifying numbers
					 of both.
(c)
Number of
					 person to be used if return is made by another.
The following
					 procedures apply if a return is made by another person:
(1) If a return, statement, or other document
					 with respect to any person is required to be made by another person, the
					 account number or the employer identification number, as the case may be, of
					 the person with respect to whom the return, statement, or other document is
					 required to be made, shall be used as follows:
(i) Requested of such person by the person
					 required to make such return, statement, or other document.
(ii) Furnished by such person to the person
					 required to make the return, statement, or other document.
(iii) Included in the return, statement, or
					 other document by the person required to make it.
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 117.17 - Partnership returns

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
In
					 general.
Every partnership having any income derived from sources
					 within this Commonwealth shall make a return for the taxable year setting forth
					 all items of income, loss, and deduction. The return shall state specifically
					 the items of partnership gross income and the deductions allowable and shall
					 include the names and addresses of all the partners and the amount of the
					 distributive shares of income, gain, loss, deduction, or credit allocated to
					 each partner. The return shall be made for the taxable year of the partnership,
					 irrespective of the taxable years of the partners.
(b)
Partnerships with Commonwealth
					 source income.
Every partnership engaged in trade or business, or
					 having income from sources, within this Commonwealth shall file a partnership
					 return in accordance with this section, whether or not its principal place of
					 business is outside of this Commonwealth, and whether or not all of its members
					 are nonresident partners.
(c)
Partnerships having no Commonwealth source income.
If a
					 Commonwealth resident is a partner in a partnership having no Commonwealth
					 source income, he shall file a return with the Department. The return shall
					 state specifically the items of partnership gross income and the deductions
					 allowable therefrom and shall include the names and addresses of all resident
					 partners and the amount of the distributive shares of income, gain, loss,
					 deduction, or credit allocable to each such resident partner.
(d)
Time for filing.
A copy
					 of the Federal partnership information return Form 1065 shall be filed on or
					 before the 15th day of the fourth month following the close of each taxable
					 year of the partnership.
This section cited in 61 Pa. Code §
													107.6 (relating to tax
						  returns).
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 117.18 - Return of information as to payment in excess of $10

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A person making a distribution, to a
					 taxpayer, out of a pension or profit sharing plan, other than by reason of
					 death, disability or retirement, shall make an annual information return, to
					 the Department of Revenue, Bureau of Personal Income Tax, with respect to the
					 distribution, to the extent that the distribution exceeds that portion
					 contributed to the plan by the taxpayer.
(1)
					 Information returns shall be filed on or before February 28 of each year for
					 distributions made to a taxpayer in the preceding calendar year.
(2) Separate information returns shall be
					 prepared for each taxpayer receiving a distribution, and the return shall
					 substantially conform to Internal Revenue Service Form 1099R.
(i) The returns shall show the following:
(A) The name, address and identification
					 number of the person making the distribution.
(B) The name, address and Social Security
					 number of the taxpayer receiving the distribution.
(C) The amount or value of the distribution
					 made and the amounts contributed by the employer and by the employe,
					 respectively.
(ii) A copy
					 of the return shall be supplied to the employe.
(3) With prior approval of the Director of
					 the Pennsylvania Personal Income Tax Bureau, a person required to make
					 information returns may be permitted to submit a magnetic tape or computer
					 printed listing in lieu of copies of Form 1099R.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.1 - Payment on notice and demand

Current through Register Vol. 54, No. 28, July 13, 2024
Payment of tax due under this article shall be payable by
						taxpayer upon receipt of notice and demand from the
						Department.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.2 - Assessment

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
In
					 general.
The Department is authorized and required to make inquiries
					 necessary to the determination and assessment of taxes imposed by this article.
					 The Department is further authorized and required to make the determinations
					 and assessments of the taxes. Certain inquiries and determinations may, by
					 direction of the Department, be made by other officials. The term taxes
					 includes interest, additional amounts, additions to the taxes and assessible
					 penalties.
(b)
Failure to
					 file return.
If a taxpayer fails or neglects to file a return as
					 required by this article, the Department may make an estimated assessment of
					 the proper amount of tax due and owing by the taxpayer. This estimated
					 assessment may be based upon information available to the Department at the
					 time of the estimated assessment. A notice of assessment of the estimated
					 amount will be sent to the taxpayer at his last known address.
(c)
False or fraudulent
					 returns.
If an examination of a return by the Department discloses
					 that a taxpayer has filed a false or fraudulent return or that the tax
					 disclosed by the return is less than the tax disclosed by the examination, the
					 Department may issue a notice of assessment of additional tax due sent to the
					 taxpayer's last known address. For purposes of this subsection, the term income
					 as it relates to a trade or business, means the total of the amounts received
					 or approved from the sale of goods or services, to the extent required to be
					 shown on the return, without reduction for the cost of the sales or services.
					 An item may not be considered as omitted from income if information, sufficient
					 to apprise the Department of the nature and amount of the item, is disclosed in
					 the return or in a schedule or statement attached thereto.
(d)
Clerical error or
					 mistake.
If an examination of a return by the Department discloses
					 that due to a clerical error or mistake in preparing the return or in computing
					 the tax, the tax has been understated, the Department will immediately issue a
					 notice to the taxpayer requesting him to pay the tax due together with
					 interest, penalties or additions within 30 days of receipt of the notice by a
					 taxpayer. The provisions of §
											119.6(Reserved)
					 may not apply to notices issued under this subparagraph.
(e)
Payment.
Taxes assessed
					 under subsections (b) or (c) shall be paid within 90 days of the date of the
					 notice unless the taxpayer shall, within the period file a petition for
					 reassessment in the manner prescribed in §
											119.6.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.3 - Bankruptcy or receivership

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Assessment.
Upon the adjudication of bankruptcy of a taxpayer
					 in a bankruptcy proceeding or the appointment of a receiver for a taxpayer in
					 receivership proceeding before court, the Department will immediately assess
					 and proceed to collect tax due or estimated to be due together with interest,
					 penalties and additions. The Department may determine the amount of the tax due
					 by means of information available to it. The Department will cause an
					 investigation to be made of the taxpayer's books and records to assist it in
					 processing its claims.
(b)
Proof of claim.
Promptly after ascertaining the existence of a
					 tax due or estimated to be due by a taxpayer in a proceeding under
					 11 U.S.C. §§
												101 -
					 151326, known as the Federal
					 Bankruptcy Act or in a receivership proceeding, the Department will file proof
					 of claim covering the tax in accordance with law in the court in which the
					 proceeding is pending. At the same time the proof of claim is filed with the
					 bankruptcy or receivership court, the Department will send notice and demand
					 for payment to the taxpayer together with a copy of the proof of
					 claim.
(c)
Preexisting
					 appeals.
A petition for reassessment or an appeal therefrom which has
					 not been adjudicated prior to the date of initiation of bankruptcy or
					 receivership proceeding may in no way affect the rights of the Department to
					 proceed under this section.
(d)
Application of funds.
Amounts received from the distribution
					 of assets by the court shall be applied in extinguishment of the tax together
					 with interest, penalties and additions due. The amounts first received shall be
					 applied to the oldest amounts unpaid in chronological order.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.4 - Fiduciaries

Current through Register Vol. 54, No. 28, July 13, 2024
This chapter applies to fiduciaries in the same manner as
						against a taxpayer except that an assessment, jeopardy assessment or claim will
						be asserted against the fiduciary acting in his representative capacity instead
						of against him personally. Satisfaction of an assessment, jeopardy assessment
						or claim will be limited to the property held by the fiduciary in his
						representative capacity unless he has committed some act which creates a
						personal liability.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.5 - Jeopardy assessments

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Jeopardy assessments, filing and notice.
If the Department
					 believes that the assessment or collection of a deficiency of a tax under this
					 article will be jeopardized by delay, in whole or in part, it is required to
					 assess the deficiency immediately, together with the interest, additional
					 amounts and additions to the tax provided by law by mailing or issuing notice
					 of its finding to the taxpayer, together with a demand for immediate payment of
					 the deficiency declared to be in jeopardy.
(b)
Closing of taxable year.
If a taxpayer designs by immediate departure from this Commonwealth or
					 otherwise, to avoid the payment of a tax imposed by this article for the
					 preceding or current taxable year, the Department may, upon evidence
					 satisfactory to it, declare the taxable period for the taxpayer immediately
					 terminated and serve upon him notice and demand for immediate payment of the
					 tax for the short taxable period resulting from the termination, and of a tax
					 for the preceding taxable year, or so much of the tax as is unpaid. This tax
					 shall be due and payable immediately, even though the time otherwise allowed by
					 law for filing a return and paying the tax has not expired.
(c)
Payment and collection of
					 jeopardy assessment.
After a jeopardy assessment has been made, the
					 Department will be required to send notice and demand to the taxpayer for the
					 amount of the jeopardy assessment. The amount of the jeopardy assessment shall
					 be immediately due and payable and proceedings for collection may be commenced
					 by the Department at once. Collection of the jeopardy assessment may be stayed
					 if the taxpayer, within 10 days after the date of the notice of the jeopardy
					 assessment, files a petition for reassessment, accompanied by a bond or other
					 security. The amount of the bond or security shall be the amount of the tax
					 assessed, including interest, penalties and additions computed to the date of
					 the notice plus 60 days together with an amount equaling 10% of the total
					 figure. A bond given by a taxpayer under this subsection shall be executed by a
					 surety company which is licensed with or under the supervision of the Insurance
					 Commissioner of the Commonwealth. A security given by a taxpayer under this
					 subsection may be any one of the following items or combination of items:
(1) The amount of the bond or security shall
					 be in the amounts as the Department may deem necessary.
(2) A certified check on a State or national
					 bank within the Commonwealth payable to the Department.
(3) Satisfactory municipal bonds negotiable
					 by delivery, or obligations of the United States government negotiable by
					 delivery.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.7 - Review by Board of Finance and Revenue

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Petition for review of
					 reassessment.
The taxpayer has the right to file with the Board of
					 Finance and Revenue a petition for review of a reassessment made by the
					 Department within 90 days after the date of mailing the notice of the action
					 taken upon a petition for reassessment. Failure of the Department to notify the
					 petitioner of a decision within the 6-month period as provided for under §
											119.6(Reserved)
					 shall act as a denial of the petition, and a petition for review may be filed
					 with the Board of Finance and Revenue within 120 days after written notice is
					 mailed to the petitioner that the Department has failed to dispose of his
					 petition within the six-month period.
(b)
Information from the
					 Department.
The Department may, if requested by the Board, furnish the
					 Board with such information as it may have which may assist the Board in making
					 a determination on the petition.
(c)
Action by the Board.
The
					 Board of Finance and Revenue shall dispose of any petition within six months of
					 its receipt thereof. Failure of the Board to dispose of any such petition
					 within the 6-month period shall be deemed an affirmance of the action of the
					 Department. The Board may sustain the action taken by the Department with
					 respect to the petition for reassessment, or it may reassess the tax due upon
					 such basis, as it shall deem, according to law.
(d)
Notice of action by
					 Board.
The Board of Finance and Revenue shall give written notice by
					 mail of any action taken by it to the Department and to the petitioner, his
					 attorney, authorized agent or representative.
This section cited in 61 Pa. Code §
													119.5 (relating to jeopardy
						  assessments).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.8 - Appeal to a Commonwealth court

Current through Register Vol. 54, No. 28, July 13, 2024
From any decision or ruling made by the Board of Finance
						and Revenue, or upon the failure of the Board to act upon a petition for
						review, an aggrieved taxpayer shall have the right of an appeal to the
						Commonwealth Court. If the Commonwealth is aggrieved by a decision of the Board
						of Finance and Revenue, it also has the right of an appeal to the Commonwealth
						Court. Such appeals shall be filed within 30 days from the date of the mailing
						of the decision of the Board of Finance and Revenue or within 30 days from the
						end of the six-month period when the Board fails to act. From the action of the
						Commonwealth Court, further appeal to the Supreme Court of the Commonwealth may
						be had. For the rules and form of the petition to the Commonwealth Court, see
						the Commonwealth Court Procedural Rules.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.9 - Collection of tax

Current through Register Vol. 54, No. 28, July 13, 2024
The Department will collect the taxes imposed by this
						article in the manner provided by law for the collection of taxes imposed by
						the laws of this Commonwealth.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.10 - Time of collection of tax

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Collection.
The
					 Department will proceed to collect any tax due including interest, penalties,
					 and additions as follows:
(1) Immediately in
					 all cases of bankruptcies, receiverships, assignments, judicial sales, and
					 clerical errors or mistakes in preparing a return or in computing the
					 tax.
(2) Immediately in all cases
					 if a jeopardy assessment notice has been issued unless a taxpayer has filed a
					 petition for reassessment and posted the required bond within ten days after
					 mailing of the notice by the Department.
(3) After 90 days from the date of mailing of
					 a notice of assessment, unless a taxpayer has filed a petition for reassessment
					 within 90 days after mailing of the notice by the Department.
(4) After 90 days from the date of mailing of
					 notice of a decision by the Department on a petition for reassessment unless a
					 taxpayer has filed a petition for review with the Board of Finance and Revenue
					 within 90 days after mailing of the notice by the Department.
(5) After 120 days from the date of mailing
					 of notice by the Department that it failed to dispose of the petition for
					 reassessment unless a taxpayer has filed a petition for review with the Board
					 of Finance and Revenue within 120 days after mailing of the notice by the
					 Department.
(6) After 30 days from
					 the date of mailing of notice of a decision by the Board of Finance and Revenue
					 on a petition for review unless a taxpayer shall have perfected an appeal to
					 the Commonwealth Court within 30 days after mailing of notice by the Board, and
					 shall have filed with the prothonotary of the Commonwealth Court appropriate
					 security in the amount of 120% of the amount of taxes found due by the Board
					 and remaining unpaid.
(7) After 30
					 days from the last day the Board of Finance and Revenue should have disposed of
					 the petition for review if no decision was made unless a taxpayer shall have
					 perfected an appeal to the Commonwealth Court within 30 days of the date the
					 Board should have disposed of the petition, and shall have filed with the
					 prothonotary of the Commonwealth Court appropriate security in the amount of
					 120% of the amount of taxes found due by the Board and remaining
					 unpaid.
(8) Immediately upon a
					 final order of the Commonwealth court or upon a final order of the Supreme
					 Court of this Commonwealth if an appeal was taken to that
					 court.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.11 - Liens for tax

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If any person
					 liable for any tax including interest, penalties, and addition neglects or for
					 any reason refuses to pay the same on the date such becomes due, the amount of
					 such tax, interest, penalties, and additions together with any other costs that
					 accrue shall be a lien in favor of the Commonwealth against the real estate of
					 such person. The following requirements shall apply:
(1) The Department may forward for filing a
					 certified copy of such lien, interest, penalties, additions, and prothonotary's
					 costs and fees and upon
(2) The
					 lien will be considered perfected when filed and docketed by the
					 prothonotary.
(3) The lien shall
					 continue for five years from the date of docketing and may be revived and
					 continued by the Department in the manner now or hereafter provided by
					 law.
(4) The Department may seek a
					 writ of
scire facias
in the Court of Common Pleas of the
					 county where the real estate is situated and prosecute to judgment and
					 execution in the manner now or hereafter provided by law in order to satisfy
					 taxes including interest, penalties, and additions due and owing.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.12 - Refund or credit of overpayment

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General rule.
The
					 Department, within the applicable period of limitations may credit any
					 overpayment of tax, including interest thereon, against any outstanding
					 liability for any tax, or for any interest, additional amount, addition to tax,
					 or assessable penalty, owed by the person making the overpayment, and the
					 balance, if any, will be refunded to such person by the Department.
(b)
Overpayment of installment of
					 estimated tax.
If a taxpayer has paid an installment of estimated tax
					 in excess of the correct amount of such installment, such overpayment will be
					 credited against any unpaid installments. If the amount so paid, whether or not
					 on the basis of installments, exceeds the amount determined to be the correct
					 amount of the tax, such overpayment will be credited or refunded as provided in
					 subsection (a).
This section cited in 61 Pa. Code §
													119.13 (relating to restrictions
						  on refunds).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.13 - Restrictions on refunds

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General rule.
Except as provided in subsection (b), the
					 Department will make a credit or refund under §
											119.12 (relating to refund or
					 credit of overpayment) only pursuant to a petition for refund. See Chapter 7
					 (relating to Board of Appeals).
(b)
Exceptions.
The Department will make a credit or refund if the
					 credit or refund arises as a result of:
(1)
					 The overpayment of an installment of estimated tax.
(2) The filing of a final return showing less
					 tax due after the application of the allowable credits than the amount of tax
					 withheld from the compensation of the taxpayer or the amount of tax paid by him
					 as estimated tax under this article.
(3) The filing of an amended return showing
					 an overpayment of tax.
(4) A
					 petition for reassessment. The credit or refund will only be for amounts paid
					 by reason of the assessment.
(5) A
					 Departmental audit.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.13a - Refund claim filed by a legal representative or other fiduciary

Current through Register Vol. 54, No. 28, July 13, 2024
If a return is filed by an individual and, after his
						death, a refund claim is filed by a legal representative, certified copies of
						the letters testamentary, letters of administration or other similar evidence
						shall be annexed to the claim to show the authority of the legal representative
						to file the claim. If an executor, administrator, guardian, trustee, receiver
						or other fiduciary files a return and thereafter a refund claim is filed by the
						same fiduciary, documentary evidence to establish the legal authority of the
						fiduciary does not need to accompany this claim if a statement is made in the
						claim showing that the return was filed by the fiduciary and that the latter is
						still acting. In these cases, if a refund is to be paid, letters testamentary,
						letters of administration or other evidence may be required but should be
						submitted only upon the receipt of a specific request therefor. If a claim is
						filed by a fiduciary other than the one by whom the return was filed, the
						necessary documentary evidence should accompany the claim. A claim may be
						executed by an agent of the person assessed, but in this case a power of
						attorney must accompany the claim.
The provisions of this §
													119.13a 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 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.13b - Checks in payment of claims

Current through Register Vol. 54, No. 28, July 13, 2024
Checks in payment of claims allowed will be drawn in the
						names of the persons entitled to the money and may be sent directly to the
						claimant or to a person in care of an attorney or agent who has filed a power
						of attorney specifically authorizing him to receive checks.
The provisions of this §
													119.13b 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 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.14 - Limitations on assessment and collection

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The amount of any tax imposed by this
					 article will be assessed within three years after the return was
					 filed.
(b) For purposes of
					 §§
											119.15 and
					 119.16 (relating to omission from
					 return; exceptions to general period of limitations on assessment and
					 collection) any return filed before the last day prescribed by law or
					 regulations for the filing thereof (determined without regard to any extension
					 of time for filing) will be considered as having been filed on the last
					 day.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.15 - Omission from return

Current through Register Vol. 54, No. 28, July 13, 2024
If the taxpayer omits from the income stated in the
						return of a tax imposed by this article an amount properly includable therein
						which is in excess of 25% of the income so stated, the tax may be assessed, or
						a proceeding in court for the collection of such tax may be begun without
						assessment, at any time within 6 years after the return was
						filed.
This section cited in 61 Pa. Code §
													119.14 (relating to limitations on
						  assessment and collection).