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)
There is no fee for this filing.
Annual Report - Non-Profit Annual Report
Non-Profit Annual Reports must be filed with the Department of State on or before April 30th of each year.
Corporation Tax Returns
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.
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
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.