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.