Paper Filing Option for Preparers Whose Software Won’t E-File LLC RCT-101s

It has come to the attention of the Pennsylvania Department of Revenue that third-party preparers using certain software packages are unable to electronically file the PA Corporate Tax Report (RCT-101) for a single-member limited liability company whose income is reported on the personal income tax return of a member. 

Any preparer experiencing this problem must file a signed paper original of the report along with all required schedules.  If a preparer is required to electronically file all corporate tax reports, the preparer must also  include with the paper report a statement as to why the report was not filed electronically.  This procedure is in accordance with the penalty waiver subparagraph (a)(2)  of the Method of Filing; Pennsylvania Corporate Tax Report, RCT-101 Notice  published in the Pennsylvania Bulletin on Sept. 3, 2011.