Pennsylvania Corporation & LLC Filing Requirements

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General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Department of State

401 North Street

Harrisburg, PA 17120

(717) 787-1057

(888) 659-9962

E-mail: RA-CORPS@state.pa.us

http://www.dos.state.pa.us/corps/site/default.asp

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

PA Department of Revenue

Strawberry SQ Lobby
Fourth and Walnut Sts. 
Harrisburg, PA 17128-0101
(717) 787-1064
(717) 783-1405
FAX: 717-783-4447

http://www.revenue.state.pa.us/

Pennsylvania State Statutes

To research the State Statutes for Pennsylvania Corporations, LLCs and Partnerships, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

Corporations 

 

 Advertising Requirements

Publication of either the intent to file or the actual filing of Articles of Incorporation must be made in two newspapers of general circulation, one a legal journal, if possible. Proofs of the advertising are not required to be sent to the Corporation Bureau but should be filed with the minutes of the corporation. The advertisements must contain the name of the proposed corporation and a statement that the corporation is to be or has been organized under the provisions of the BCL of 1988.

 

Annual Filing Requirements

 

Annual Report (Non-Profits Only)

Fee:

There is no fee for this filing.

 

Forms:

Annual Report - Non-Profit Annual Report

 

Due Date:

 

Non-Profit Annual Reports must be filed with the Department of State on or before April 30th of each year.

 

Corporation Tax Returns

Tax:

The tax rate is 9.99% of taxable income. In addition, a capital stock and franchise tax is assessed on Pennsylvania capital at a rate of 0.289% of capital stock value for 2009. The tax rate in 2010 will be 0.289%.

 

Federal Subchapter S Corporations are no longer required to file the Pennsylvania S Corporation Election and Shareholders' Consent, REV-1640, in order to be granted Pennsylvania S Corporation status. Effective with tax years beginning on or after January 1, 2006, any corporation with a valid Federal Subchapter S Corporation election is considered a Pennsylvania S Corporation.

 

PA S corporations are required to file the PA-20S/PA-65 Information Return and supporting schedules for PA PIT, including PA Schedule M, and the PA Schedules RK-1 and NRK-1. PA S corporations doing business in PA or registered to do business in PA are subject to the Capital Stock/Foreign Franchise Tax and must also file PA Corporate Tax Report, RCT-101. When filing RCT-101 a PA-S Corporation must include a copy of federal form 1120S and all supporting schedules.

 

Forms:

Form RCT-101 - 2010 Corporate Tax Report (instructions)

Form PA-20S/PA-65 - 2010 S Corporation Information Return (instructions)

Tax Form List - 2010 Corporation Tax Forms (also 1996-2009)

Tax Form List - 2010 S Corporation Tax Forms (also 1995-2009)

Electronic Filing - File Corporate Taxes Electronically

 

Due Date:

 

Corporate Tax Report (RCT-101) is due annually on April 15th of the year following the year for which the report is submitted for a calendar year reporting corporation, or 30 days after the federal due date for corporations reporting to the federal government on a fiscal year basis.

 

 

Limited Liability Company

 

Annual Filing Requirements

  

Annual Report

Fee:

The Annual Report fee is equal to the number of members, as of December 31st, multiplied by $460 (The base fee was increased by $40 on December 31, 2009). Example: 3 partners in the LLC at the last year's end would create an annual registration fee of $1,380. Nonpayment of the annual fee will create a lien on the assets of the company.

 

Forms:

Annual Report - Certificate of Annual Registration

 

Due Date:

Annual Report is due by April 15th.

 

LLC Tax Returns

Tax:

The tax rate is 9.99% of taxable income. In addition, a capital stock and franchise tax is assessed on Pennsylvania capital at a rate of 0.289% of capital stock value for 2009. The tax rate in 2010 will be 0.289%.

 

Forms:

Form RCT-101 - 2010 Corporate Tax Report (instructions)

Form PA-20S/PA-65 - 2010 LLC (filing as a Partnership) Information Return (instructions)

Tax Form List - 2010 Corporation Tax Forms (also 1996-2009)

Tax Form List - 2010 LLC/Partnership Tax Forms (also 1995-2009)
Electronic Filing - File Corporate Taxes Electronically

 

Due Date:

Company Tax is due by April 15th.