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Declaration of de minimis Pennsylvania Activity (RCT-101D)

Declaration of de minimis Pennsylvania Activity (RCT-101D) 2025

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The document outlines a declaration for a corporation regarding its de minimis activities in Pennsylvania during a specified tax period. It states that the corporation's activities did not exceed the thresholds set by the state, thus exempting it from filing a corporate net income tax report. The document includes sections for corporate information, acknowledgment of tax obligations, and an affirmation by a corporate officer.

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Who must file PA RCT 101?

Income Items Never Taxable as PA Compensation Employer-provided parking facilities. These amounts are nontaxable fringe benefits. Employer-provided professional services paid for directly by the employer. These are nontaxable fringe benefits.

Who must file a Pennsylvania corporate tax return?

Domestic and foreign corporations are subject to the corporate net income tax for the privilege of doing business; carrying on activities; having capital or property employed or used in Pennsylvania; or owning property in Pennsylvania.

Who must file a Pennsylvania income tax return?

Who Must File. Every resident, part-year resident or nonresident individual must file a Pennsylvania Income Tax Return (PA-40) when he or she realizes income generating $1 or more in tax, even if no tax is due (e.g., when an employee receives compensation where tax is withheld).

What is the de minimis exemption in PA?

Corporations subject to the Corporate Net Income Tax (excluding PA S Corporations that have Built-In-Gains) must continue to file the RCT-101 annually.

Who must file a Pennsylvania partnership return?

Filing Requirements Partnership A partnership must file a PA-20S/PA-65 Information Return to report the income, deductions, gains, losses etc. from their operations. The partnership passes through any profits (losses) to the resident and nonresident partners.

What is RCT 101D?

A foreign corporation will be required to file a RCT-101D, Declaration of de minimis PA Activity , attesting to the fact that they did not exceed the de minimis standards for that year.

Who is required to file a PA RCT 101?

A Single-Member Limited Liability Company (SMLLC) that files their business return for Federal purposes on their personal income tax return must file Pennsylvania RCT-101 and include the following items (as outlined on page 1 of the booklet instructions):

Declaration of de minimis Pennsylvania Activity (RCT-101D) 2025

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