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Pennsylvania Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: December 24, 2008
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
206 North Office Building
Harrisburg, PA 17120
(717) 787-1057
(888) 659-9962
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
Bureau of Corporation Taxes
P.O. Box 280705
Harrisburg, PA 17128-0705
(717) 787-1064
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.
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)
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Fee: |
There is no fee for this filing.
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Forms: |
Annual Report - Non-Profit Annual Report |
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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
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Tax: |
The tax rate is 9.99% of taxable income. In addition, a capital stock and foreign franchise tax is assessed on Pennsylvania capital at a rate of 0.489% of capital stock value.
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.
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Forms: |
Form RCT-101 - 2008 Corporate Tax Report (instruction booklet)
Form PA-20S/PA-65 - 2007 S Corporation Information Return (instructions)
Tax Form List - 2008 Corporation Tax Forms
Tax Form List - 2007 S Corporation Tax Forms
Electronic Filing - File Corporate Taxes Electronically |
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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
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Fee: |
The Annual Report fee is equal to the number of partners, as of December 31st, multiplied times $420. Example: 3 partners in the LLC at the last year's end would create an annual registration fee of $1,260. Nonpayment of the annual fee will create a lien on the assets of the company.
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Forms: |
Annual Report - Certificate of Annual Registration
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Due Date: |
Annual Report is due by April 15th. |
LLC Tax Returns
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Tax: |
The tax rate is 9.99% of taxable income. In addition, a capital stock and foreign franchise tax is assessed on Pennsylvania capital at a rate of 0.489% of capital stock value.
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Forms: |
Form RCT-101 - 2008 Corporate Tax Report (instruction booklet)
Form PA-20S/PA-65 - 2007 LLC (filing as a Partnership) Information Return (instructions)
Tax Form List - 2008 Corporation Tax Forms
Tax Form List - 2007 LLC/Partnership Tax Forms
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Due Date: |
Company Tax is due by April 15th. |
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