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Pennsylvania Free Printable Gross Receipts Tax (GRT) Report - Telecommunications (RCT-111) for 2020 Pennsylvania Gross Receipts Tax (GRT) Report

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Gross Receipts Tax (GRT) Report
Gross Receipts Tax (GRT) Report - Telecommunications (RCT-111)

FILL IN FORM USING ALL CAPS.DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY. 1110019105 rct-111 OFFICIAL USE ONLY Date Received (Official Use Only) Page 1 of 7 08-19 (FI) groSS receIPtS taX (grt) rePort teLecoMMUNIcatIoNS c Tax Year Begin: START Revenue ID Federal ID (FEIN) Parent Corporation (FEIN) ➜ Tax Year End: 12/31/20_ _ Due Date: March 15 Please select correct letter in drop down Taxpayer Name Check to Indicate a Change of Address Check if You Claim “Sales for Resale” Amended Report (Include REV-1175.) First Report Payment Made Electronically First Line of Address Second Line of Address City State ZIP Final Report (See Instructions.) Phone Out of Existence Date: Email USe whoLe DoLLarS oNLy 1a. 1b. 1c. 1d. 2. 3. 4. 5. 6. 7. 8. 9. 10. Intrastate Gross Receipts Tax Liability (Page 2, Line 26, Column A) Interstate Gross Receipts Tax Liability (Page 2, Line 26, Column B) Mobile Gross Receipts Tax Liability (Page 2, Line 26, Column C) Total Gross Receipts Tax Liability (Line 1a plus Line 1b plus Line 1c) Total Estimated Payments Total Payments Carried Forward From Prior Year Return Total “Restricted” Tax Credits Total Credit: (Line 2 plus Line 3 plus Line 4) Tax Due: (If Line 1d is more than Line 5, enter the difference here.) Remittance Overpayment: (If Line 5 is more than Line 1d, enter the difference here.) Refund: (Amount of Line 8 to be refunded after offsetting all unpaid liabilities) Transfer: (Amount of Line 8 to be credited to the next tax year after offsetting all unpaid liabilities) 1a. 1b. 1c. 1d. 2. 3. 4. 5. 6. 7. 8. 9. 10. 1110019105 corporate officer Information: Officer Last Name Social Security Number of Officer Officer First Name Title of Officer Phone Email I affirm under penalties prescribed by law, this report, including any accompanying schedules and statements, has been examined by me and to the best of my knowledge and belief is a true, correct and complete report. If this report is an amended report, the taxpayer hereby consents to the extension of the assessment period for this tax year to one year from the date of filing of this amended report or three years from the filing of the original report, whichever period last expires, and agrees to retain all required records pertaining to that tax and tax period until the end of the extended assessment period, regardless of any statutory provision providing for a shorter period of retention. For purposes of this extension, an original report filed before the due date is deemed filed on the due date. I am authorized to execute this consent to the extension of the assessment period. Signature of officer Date Signature of Officer – Please sign after printing Reset Entire Form RETURN TO TOP NEXT PAGE PRINT FORM FILL IN FORM USING ALL CAPS.DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY. 1110019205 rct-111 08-19 (FI) Revenue ID Page 2 of 7 SoUrce of groSS receIPtS USe whoLe DoLLarS oNLy Column A PA TAXABLE INTRASTATE Column B PA TAXABLE INTERSTATE Column C PA TAXABLE MOBILE c Local Network Service 1. 2. 3. 4. 5. 6. FCC-5000 – Basic Local Service (Class B Account) FCC 5001 – Basic Area (Class A Account) FCC 5002 – Optional Extended Area (Class A Account) FCC 5003 – Cellular Mobile (Class A Account) FCC 5040 – Private Line (Class A Account) FCC 5060 – Other Basic Area (Class A Account) Network access Service 7. 8. 9. FCC 5081 – End User FCC 5082 – Switched Access FCC 5083 – Special Access Long Distance Network Services 10. FCC 5100 – Long Distance Message Miscellaneous – 5200 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. Transport and Termination of Local Telecom Traffic Unbundled Network Elements Private Mobile Telephone Services Collections Overages Charges Customer Checks Returned Nonpayment Late Payment Charges All Other Taxable Sources - Attach Schedule FCC 5230 – Directory (Class A Account) FCC 5280 – Nonregulated Operating Income FCC 7100 – Other Operating Income FCC 7300 – Nonoperating Income All Other Nontaxable Sources – Attach Schedule Total Taxable Receipts (Sum of Line 1 through Line 22) Tax (Line 23 times tax rate - See Instructions.) Tax Credits (Applies to Interstate and Mobile only) Tax (Line 24 minus Line 25) 27. Source of Report Information (A=FCC, B=PUC, C=Federal Tax) Preparer’s Information: 28. Accounting method for GRT (A=Accrual, B=Cash, C=Other) Firm Name Firm FEIN Address City State ZIP Individual Preparer Name Phone Email Social Security Number or PTIN 1110019205 I affirm under penalties prescribed by law, this report, including any accompanying schedules and statements, has been prepared by me and to the best of my knowledge and belief is a true, correct and complete report. Signature of Preparer Date Signature of Preparer – Please sign after printing Reset Entire Form PREVIOUS PAGE NEXT PAGE PRINT FORM FILL IN FORM USING ALL CAPS.DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY. 1110019305 rct-111 08-19 (FI) Page 3 of 7 groSS receIPtS taX - teLecoMMUNIcatIoNS c Taxpayer Name Revenue ID Pa SaLeS for reSaLe eXeMPtIoN ScheDULe for taX year: 12/31/20 USe whoLe DoLLarS oNLy Name of reseller Pa Sales tax Number (a) Intrastate (11) gross receipts feIN (column a) (B) Interstate (12) gross receipts (column B) (c) Mobile (13) gross receipts (column c) totals 1110019305 grand total (Sum of Columns A, B and C) Notice to Taxpayer: Allowance of the Sales for Resale Exemption is contingent on the validation of the listed entities’ subjectivity to gross receipts tax. 1110019305 Reset Entire Form PREVIOUS PAGE 1110019305 NEXT PAGE PRINT FORM FILL IN FORM USING ALL CAPS.DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY. rct-111 08-19 (FI) Page 4 of 7 1110019405 Revenue ID groSS receIPtS taX - teLecoMMUNIcatIoNS Source of gross receipts Column 1 Column 2 Column 3 Total Gross Receipts Everywhere Receipts from Business Conducted in Other States Adjustment for PA Bad Debts (Provide Details) Local Network Service 1. FCC-5000 – Basic Local Service (Class B Account) 2. FCC 5001 – Basic Area (Class A Account) 3. FCC 5002 – Optional Extended Area (Class A Account) 4. FCC 5003 – Cellular Mobile (Class A Account) 5. FCC 5040 – Private Line (Class A Account) 6. FCC 5060 – Other Basic Area (Class A Account) Network access Service 7. FCC 5081 – End User 8. FCC 5082 – Switched Access 9. FCC 5083 – Special Access Long Distance Network Services 10. FCC 5100 – Long Distance Message Miscellaneous – 5200 11. Transport and Termination of Local Telecom Traffic 12. Unbundled Network Elements 13. Private Mobile Telephone Services 14. Collections Overages 15. Charges Customer Checks Returned Nonpayment 16. Late Payment Charges 17. All Other Taxable Sources (Attach Schedule.) 18. FCC 5230 – Directory (Class A Account) 19. FCC 5280 – Non-regulated Operating Income 20. FCC 7100 – Other Operating Income 21. FCC 7300 – Non-operating Income 22. All Other Non-taxable Sources (Attach Schedule.) 23. Total (Sum of Line 1 through Line 22) 1110019405 Reset Entire Form PREVIOUS PAGE NEXT PAGE PRINT FORM 1110019405 FILL IN FORM USING ALL CAPS.DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY. rct-111 08-19 (FI) Page 5 of 7 1110019505 Revenue ID groSS receIPtS taX - teLecoMMUNIcatIoNS Source of gross receipts Column 4 Column 5 Column 6 Nontaxable PA Receipts (Provide Details) PA Sales for Resale PA Taxable Receipts Local Network Service 1. FCC-5000 – Basic Local Service (Class B Account) 2. FCC 5001 – Basic Area (Class A Account) 3. FCC 5002 – Optional Extended Area (Class A Account) 4. FCC 5003 – Cellular Mobile (Class A Account) 5. FCC 5040 – Private Line (Class A Account) 6. FCC 5060 – Other Basic Area (Class A Account) Network access Service 7. FCC 5081 – End User 8. FCC 5082 – Switched Access 9. FCC 5083 – Special Access Long Distance Network Services 10. FCC 5100 – Long Distance Message Miscellaneous – 5200 11. Transport and Termination of Local Telecom Traffic 12. Unbundled Network Elements 13. Private Mobile Telephone Services 14. Collections Overages 15. Charges Customer Checks Returned Nonpayment 16. Late Payment Charges 17. All Other Taxable Sources (Attach Schedule.) 18. FCC 5230 – Directory (Class A Account) 19. FCC 5280 – Non-regulated Operating Income 20. FCC 7100 – Other Operating Income 21. FCC 7300 – Non-operating Income 22. All Other Non-taxable Sources (Attach Schedule.) 23. Total (Sum of Line 1 through Line 22) 1110019505 Reset Entire Form PREVIOUS PAGE NEXT PAGE PRINT FORM 1110019505 FILL IN FORM USING ALL CAPS.DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY. rct-111 08-19 (FI) 1110019605 Page 6 of 7 Revenue ID teLecoMMUNIcatIoNS groSS receIPtS taX creDIt ScheDULe - INterState for taX year: 12/31/20011 receipts taxable in Pa and another State other State tax rate for other State tax Paid on these receipts to other State Pa tax Paid on these receipts Lower of Pa taxes or tax Paid to other State total credit (Carry to Page 2, Line 25, Column B) If claiming this credit, a copy of the return filed with the other state(s) must be attached. 1110019605 Reset Entire Form PREVIOUS PAGE 1110019605 NEXT PAGE PRINT FORM FILL IN FORM USING ALL CAPS.DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY. rct-111 08-19 (FI) 1110019705 Page 7 of 7 Revenue ID teLecoMMUNIcatIoNS groSS receIPtS taX creDIt ScheDULe - MoBILe for taX year: 12/31/200110 receipts taxable in Pa and another State other State tax rate for other State tax Paid on these receipts to other State Pa tax Paid on these receipts Lower of Pa taxes or tax Paid to other State total credit (Carry to Page 2, Line 25, Column C) If claiming this credit, a copy of the return filed with the other state(s) must be attached. 1110019705 Reset Entire Form PREVIOUS PAGE 1110019705 PRINT FORM THIS PAGE DOES NOT PRINT Pennsylvania Department of Revenue Instructions for RCT-111 Gross Receipts Tax (GRT) Report - Telecommunications Companies RCT-111 IN 10-19 HIGHLIGHTS ● All RCT-111 gross receipts taxpayers are required to make an annual estimated prepayment of tax. Failure to do so will result in an assessment of Underpayment Interest and could result in the taxpayer losing operating authority in the state of Pennsylvania. For Further guidance, refer to the “Estimated Payment Instructions” on Page 3. ● All payments of $1,000 or more must be made electronically or by certified or cashier’s check remitted in person or by express mail courier. ● Use ONLY whole dollars when preparing tax reports. ● PA sales for resale exemptions must be reported on Page 3 of the report. If additional pages are needed, please make a clean copy of Page 3 and complete. ● Taxpayers may request a 60-day extension to file this report by filing REV-426. NOTE: The automatic PA extension provided by Act 52 of 2013 to those with valid federal extensions DOES NOT apply to this tax. ● The penalty imposed for failure to file timely reports is now a minimum of $500, regardless of the determined tax liability, plus an additional 1 percent of any determined tax liability over $25,000. ● RCT-111 is available as a fill-in form on the department’s website at www.revenue.pa.gov. Use ONLY the most current, non-year-specific tax form and instructions for filing ALL years. If an amended report must be filed, taxpayers must use the most current, non-year-specific tax form, completing all sections of the form. REV-1175, Schedule AR (explanation for amending), must be included when filing an amended report. accounting used to file reports with the Federal Energy Regulatory Commission (FERC) or the Federal Communications Commission (FCC). If the taxpayer has no regulatory reporting requirement to FERC or FCC, the taxpayer must file the Pennsylvania gross receipts tax report using the same method of accounting used to file reports with the Pennsylvania Public Utility Commission (PUC). If the taxpayer has no regulatory reporting requirement to FERC, FCC or PUC, the taxpayer must file the Pennsylvania gross receipts tax report using the same method of accounting used to file the federal income tax return with the Internal Revenue Service. If this requires a taxpayer to change the accounting method for reporting Pennsylvania gross receipts, see Tax Bulletin 2011-02 for the applicable rules in reporting for the transition year. ● For tax years beginning on or after Jan. 1, 2011, taxpayers using the accrual method of accounting may take an adjustment to PA receipts for bad debts. The taxpayer must provide detail of all adjustments, including tax type, amount, location and tax period. GENERAL INFORMATION ANNUAL REPORT CHECKLIST Make sure you include the following to file your annual report properly and completely: ● Negative amounts must be written using a minus sign preceding the number. Do not use parentheses. ● Complete RCT-111, Gross Receipts Tax Report – Telecommunications Companies ● Copy of the FCC annual report and/or PUC annual report ● Copy of the federal income tax return as filed, or a proforma return if a report is not required to be filed with the IRS ● One estimated payment coupon, REV-423, and one extension coupon, REV-426, will be used for all specialty taxes. The coupon and the tax report will no longer be mailed. These forms are available as fill-in documents on the department’s website www.revenue.pa.gov. The REV-426 extension coupon can be filed electronically through e-TIDES at www.etides.state.pa.us. However, electronic filing of the tax report is not available. The report should be completed using the computer-based fill-in form, printed and submitted by mail to the department. The form can be saved electronically for your records. ● Monthly schedule of receipts if the taxpayer is a fiscal filer for federal purposes (this schedule must cover the two fiscal periods which include the 12 calendar months reflected on this report) ● For tax years beginning on or after Jan. 1, 2011, taxpayers subject to gross receipts tax must file the Pennsylvania gross receipts tax report using the same method of ● Detail of PA non-taxable receipts www.revenue.pa.gov ● Detailed reconciliation if total receipts do not equal the amount reported on the federal return ● Detailed reconciliation if PA receipts do not equal the amount of the sales factor apportionment reported on the PA Corporate Net Income Tax Report, RCT-101/106 or PA sales tax report or Schedule H of the PA20S/PA65 ● Detail of adjustments for PA bad debts ● Corporate officer’s signature on Page 1 and preparer’s signature and PTIN on Page 2 (if applicable) RCT-111 1 IMPOSITION, BASE AND RATE Gross receipts tax is imposed on telephone and telegraph companies that do business in Pennsylvania. The tax applies to telegraph or telephone messages transmitted wholly within Pennsylvania; telegraph or telephone messages transmitted in interstate commerce (including international calls) where messages originate or terminate in Pennsylvania and the charges for such messages are billed to a service address in Pennsylvania; and mobile telecommunication service messages sourced to Pennsylvania per the Mobile Telecommunications Sourcing Act. The tax rate for intrastate receipts includes the Public Utility Realty Tax Act (PURTA) surcharge. For more information, see Section 1101 of the Tax Reform Code of 1971 (72 P.S. § 8101). THE TAX RATES ARE AS FOLLOWS: Tax Period 12/31/2019 12/31/2018 12/31/2017 12/31/2016 12/31/2015 Tax Type Tax Rate Surtax PURTA Surcharge Total Tax Rate Intrastate (11) Interstate (12) Mobile (13) Intrastate (11) Interstate (12) Mobile (13) Intrastate (11) Interstate (12) Mobile (13) Intrastate (11) Interstate (12) Mobile (13) Intrastate (11) Interstate (12) Mobile (13) 45 mills 45 mills 45 mills 45 mills 45 mills 45 mills 45 mills 45 mills 45 mills 45 mills 45 mills 45 mills 45 mills 45 mills 45 mills 5 mills 5 mills 5 mills 5 mills 5 mills 5 mills 5 mills 5 mills 5 mills 5 mills 5 mills 5 mills 5 mills 5 mills 5 mills 0.0 mills n/a n/a 0.0 mills n/a n/a 0.0 mills n/a n/a 0.0 mills n/a n/a 0.0 mills n/a n/a 50.0 mills (0.0500) 50.0 mills (0.0500) 50.0 mills (0.0500) 50.0 mills (0.0500) 50.0 mills (0.0500) 50.0 mills (0.0500) 50.0 mills (0.0500) 50.0 mills (0.0500) 50.0 mills (0.0500) 50.0 mills (0.0500) 50.0 mills (0.0500) 50.0 mills (0.0500) 50.0 mills (0.0500) 50.0 mills (0.0500) 50.0 mills (0.0500) REVENUE ID, FEDERAL EMPLOYER IDENTIFICATION NUMBER (FEIN), PARENT CORPORATION FEIN, NAME AND ADDRESS The Revenue ID number, FEIN, name and complete mailing address must be provided. If the taxpayer is a subsidiary of a corporation, the parent corporation’s FEIN must be provided. Also provide the telephone number and email address of the taxpayer. TAX YEAR Enter month, day and year (MMDDYYYY) for the tax year beginning and enter year (YY) for the tax year end. REPORT DUE DATE This report is due March 15 for the preceding year ended Dec. 31. If March 15 falls on a Saturday, Sunday or holiday, the report is due the next business day. The penalty imposed for failure to file timely reports is now a minimum of $500, regardless of the determined tax liability, plus an additional 1 percent of any determined tax liability over $25,000. ADDRESS CHANGE Enter “Y” in the block on Page 1 if the address of the corporation has changed from prior tax periods. The current mailing address should be reflected on the report. CLAIMING SALES FOR RESALE If you are claiming an exemption for Sales for Resale, please check this box and complete all information on Page 3. Exemption is contingent on the subjectivity to PA gross receipts tax on the receipts from the resale. AMENDED REPORT Enter “Y” in the block on Page 1 if you are filing an amended report to add, delete or adjust information. Provide documentation to support all changes being made. An amended 2 RCT-111 report should only be filed if an original report was filed previously for the same period. An amended report must be filed within three years of the filed date of the original report. The department may adjust the tax originally reported based on information from the amended report. The taxpayer must consent to extend the assessment period. If the amended report is timely filed and the taxpayer consented to extend the assessment period, the time period in which to assess tax will be the greater of three years from the filed date of the original report or one year from the filed date of the amended report. Regardless of the tax year being amended, taxpayers must use the most current non-year-specific tax form, completing all sections of the report. This includes those sections originally filed and those sections being amended. All tax liabilities should be recorded on Page 1. Taxpayers must check the Amended Report check box on Page 1 and include Schedule AR, REV-1175, with the report. FIRST REPORT Enter “Y” in the block on Page 1 if this is the taxpayer’s first PA gross receipts tax filing. ELECTRONIC PAYMENT Enter “Y” in the block on Page 1 if the taxpayer has made any electronic payments using e-TIDES. FINAL REPORT ● Enter “Y” in the block on Page 1 if this report will be the final report filed with the department. Indicate the effective date of the event as MMDDYYYY. ● Include a copy of your PUC and/or FCC cancellation notice. www.revenue.pa.gov ● Include a copy of the regulatory authority’s approval of the merger, dissolution, plan of reorganization and/or articles of merger. ● Provide the Revenue ID and FEIN of the surviving entity, if applicable. CORPORATE OFFICER INFORMATION A corporate officer must sign and date the tax report. The signature must be original; photocopies or faxes will not be accepted. Print the first and last name, title, Social Security number, telephone number and email address of the corporate officer. PREPARER’S INFORMATION Paid preparers must sign and date the tax report. If the preparer works for a firm, provide the name, FEIN and address of the firm along with the name, telephone number, email address and PTIN/SSN of the individual preparing the report. If the preparer is an individual without any association to a firm, provide the name, address, telephone number, email address and PTIN/SSN of the individual preparing the report. ESTIMATED PAYMENT INSTRUCTIONS The full amount of the required prepayment for gross receipts tax is due on or before March 15 of the reported year. Tax remaining due at the close of the taxable year must be paid on or before March 15 of the following year. Mail the estimated payment coupon, REV-423, separately from all other forms. If you have questions regarding estimated payments, call the Accounting Division at 717-705-6225. ESTIMATED PAYMENT SAFE HARBOR The gross receipts tax prepayment MUST be equal to 90% of the current tax year liability. However, taxpayers are eligible to use the “safe harbor” option in the event they cannot accurately estimate their current year liability. The prepayment requirement will be satisfied if the taxpayer prepays an amount equal to 100% of their “safe harbor” tax year liability. The “safe harbor” tax year is the second preceding year to the current tax year. For example, the “safe harbor” year for purposes of making the 2019 estimated prepayment is tax year 2017. EXTENSION REQUEST DUE DATE To request a due date extension of up to 60 days to file the annual report, you must file an extension request, REV-426, by the original report due date. However, an extension of time to file does not extend the deadline for payment of tax and an extension request must be accompanied by payment of taxes owed for the taxable year for which the extension is requested. Mail the extension coupon separately from all other forms. A taxpayer using an electronic method to make a payment with an extension request should not submit the extension coupon. Do not use the extension coupon to remit other unpaid liabilities within the account. PAYMENT AND MAILING INFORMATION Failure to make a payment by an approved method will result in the imposition of a 3 percent penalty of the tax due, up to $500. All payments of $1,000 or more must be made www.revenue.pa.gov electronically or by certified or cashier’s check remitted in person or by express mail courier. For more information on electronic payment options, visit www.etides.state.pa.us. Payments under $1,000 may be remitted by mail, made payable to the PA Department of Revenue. Mail payments, extension requests and Tax Report, RCT111, to the following address: PA DEPARTMENT OF REVENUE 327 WALNUT ST FL 12 PO BOX 280407 HARRISBURG PA 17128-2005 CURRENT PERIOD OVERPAYMENT If an overpayment exists on Page 1 of the RCT-111, the taxpayer must instruct the department to refund or transfer overpayment as indicated below. REFUND Identify the amount to refund from the current tax period overpayment. Prior to any refund, the department will offset current period liabilities and other unpaid liabilities within the account. TRANSFER Identify the amount to transfer from the current tax period overpayment to the next tax period. Prior to any transfer, the department will offset current period liabilities and other unpaid liabilities within the account. NOTE: If no option is selected, the department will automatically transfer any overpayment to the next tax year for estimated tax purposes after offsetting current period liabilities and other unpaid liabilities within the account. A tax period overpayment summary will be mailed to the taxpayer confirming the disposition of the credit. REQUESTS FOR REFUND OR TRANSFER OF AVAILABLE CREDIT Requests for refund or transfer of available credit from prior periods can be faxed on company letterhead, signed by an authorized representative, to 717-705-6227. Requests can also be submitted in writing to the following address: PA DEPARTMENT OF REVENUE PO BOX 280701 HARRISBURG PA 17128-0701 Please do not duplicate requests for refund and/or transfer by submitting both RCT-111 and written correspondence. CONTACT INFORMATION ● To make electronic payments and file extensions electronically, visit e-TIDES at www.etides.state.pa.us. For additional information and assistance with electronic payments and extensions call 717-705-6225. ● To confirm account payments, call 1-888-PATAXES (1-888-728-2937). ● If you have questions regarding payments or refunds, call the Accounting Division at 717-705-6225. ● Requests for transfer of credit may be faxed to the Accounting Division at 717-705-6227. RCT-111 3 ● If you have questions regarding extensions, call the Extension Unit at 717-705-6225. Requests can be faxed to 717-705-6227. ● If you have questions regarding tax assessments, determinations or filing requirements, call the Specialty Tax Unit at 717-787-8326. ● If you have general business tax questions, call 717-787-1064. LINE INSTRUCTIONS RCT-111 should be completed in the following order: (Page instructions start with Page 4 below.) STEP 1 Complete the taxpayer information and any applicable questions at the top of Page 1. STEP 2 Enter the Revenue ID number and other taxpayer information in the designated fields at the top of each page. STEP 3 Complete Page 4, Source of Gross Receipts (total, non-PA and bad debt adjustment). STEP 4 Complete Page 5, Source of Gross Receipts (PA non-taxable, PA sales for resale and PA taxable). STEP 5 Complete Page 3, PA Sales for Resale Exemption Schedule. STEP 6 Complete Pages 6 and 7, Credit Schedules (Interstate and Mobile). STEP 7 Complete Page 2, Source of PA Taxable Gross Receipts (intrastate, interstate and mobile). STEP 8 Complete Page 1, Lines 1 through 10. STEP 9 Complete the corporate officer information section, sign and date the bottom of Page 1. STEP 10 Complete the Preparer Information section, sign and date the bottom of Page 2, if applicable. STEP 11 Mail the completed report, including all pages and any supporting schedules to the PA Department of Revenue. PAGE 4 SOURCE OF GROSS RECEIPTS Use the Federal Communications Commission (FCC) uniform system of accounts to identify sources of receipts. COLUMN 1 TOTAL GROSS RECEIPTS EVERYWHERE LINE 1 THROUGH 22 Enter the total gross receipts on the appropriate line. 4 RCT-111 LINE 23 TOTAL Enter the total of Lines 1 through 22. COLUMN 2 RECEIPTS FROM BUSINESS CONDUCTED IN OTHER STATES LINE 1 THROUGH 22 Enter the gross receipts from business conducted totally outside Pennsylvania on the appropriate line. LINE 23 TOTAL Enter the total of Lines 1 through 22. COLUMN 3 ADJUSTMENTS FOR PA BAD DEBTS For taxpayers using the Accrual Method of Accounting ONLY. LINE 1 THROUGH 22 Enter the gross receipt adjustment for PA bad debts on the appropriate line. Detail of all adjustments must be provided including applicable tax type, amount, location of customer and tax period for which the receipt was originally reported. Adjustment for PA bad debts cannot reduce taxable receipts to less than zero. LINE 23 TOTAL Enter the total of Lines 1 through 22. PAGE 5 SOURCE OF GROSS RECEIPTS Use the Federal Communications Commission (FCC) uniform system of accounts to identify sources of receipts. COLUMN 4 NON-TAXABLE PA RECEIPTS LINE 1 THROUGH 22 Enter the PA non-taxable receipts on the appropriate line. Detail of all non-taxable PA receipts must be provided. Include the FCC account, amount and complete description of all reported receipts. LINE 23 TOTAL Enter the total of Lines 1 through 22. COLUMN 5 PA SALES FOR RESALE LINE 1 THROUGH 22 Enter the PA sales for resale on the appropriate line. Detail of all PA sales for resale must be provided by completing Page 3 of the tax report. See detailed instructions for Page 3. www.revenue.pa.gov LINE 23 TOTAL Enter the total of Lines 1 through 22. This total must reconcile to the grand total on Page 3. COLUMN 6 PA TAXABLE RECEIPTS LINE 1 THROUGH 21 Enter the PA taxable gross receipts on the appropriate line. other states on messages or services taxable in Pennsylvania. However, credit may not exceed the tax due. Taxpayers must include copies of tax reports filed with the other states. PAGE 2 SOURCE OF PA TAXABLE GROSS RECEIPTS Use the Federal Communications Commission (FCC) uniform system of accounts to identify sources of receipts. COLUMN A INTRASTATE GROSS RECEIPTS (PA TAXABLE) LINE 23 LINE 1 THROUGH 22 TOTAL Enter the total of Lines 1 through 21. This total must reconcile to Column 1 minus Column 2 minus Column 3 minus Column 4 minus Column 5 from Pages 4 and 5. This must also reconcile to the sum of Columns A through C from Page 2. Enter the intrastate gross receipts on the appropriate line. Lines 4, 13 and 22 are not applicable to intrastate taxable gross receipts. PAGE 3 PA SALES FOR RESALE EXEMPTION SCHEDULE Complete this schedule if claiming an exemption for PA sales for resale. If the number of exemptions exceeds 28 resellers, include additional pages of this schedule. If additional pages are needed, the first Page 3 must include the grand total from all Page 3(s) and it must reconcile to Page 5, Column 5, Line 23. IMPORTANT: The sales for resale exemption from gross receipts tax is on telecommunication services, including telecommunications exchange access to interconnect with a local exchange carrier's network and network elements on an unbundled basis. The exemption only applies to receipts from sales to resellers who are subject to PA gross receipts tax. To claim the exemption, provide the name, sales tax number, and FEIN of the reseller, along with the amount received by each entity for each of the three tax types. The allowance of the sales for resale exemption is contingent on the validation of the listed entities subjectivity to PA gross receipts tax. NOTE: The presence of a PA sales tax exemption certificate does not qualify in and of itself for the resale exemption. PAGE 6 CREDIT SCHEDULE - INTERSTATE Complete this schedule if claiming the interstate credit. IMPORTANT: Entities may be entitled to credits against PA tax due if they pay gross receipts tax to other states on messages or services taxable in Pennsylvania. However, credit may not exceed the tax due. Taxpayers must include copies of tax reports filed with the other states. PAGE 7 CREDIT SCHEDULE - MOBILE Complete this schedule if claiming the mobile credit. IMPORTANT: Entities may be entitled to credits against PA tax due if they pay gross receipts tax to www.revenue.pa.gov LINE 23 TOTAL Enter the total of Lines 1 through 22. LINE 24 TAX Multiply Line 23 by the appropriate tax rate from the table on Page 2 of the information section. LINE 25 TAX CREDITS Tax credits cannot be taken against intrastate tax. LINE 26 TAX Enter the figure from Line 24. Carry to RCT-111 Page 1, Line 1a. COLUMN B INTERSTATE GROSS RECEIPTS (PA TAXABLE) LINE 1 THROUGH 22 Enter the interstate gross receipts on the appropriate line. Lines 4, 13 and 22 are not applicable to interstate taxable gross receipts. LINE 23 TOTAL Enter the total of Lines 1 through 22. LINE 24 TAX Multiply Line 23 by the appropriate tax rate from the table on Page 2 of the information section. LINE 25 TAX CREDITS Enter the figure from Page 6. RCT-111 5 LINE 26 TAX (LESS CREDITS) Enter the difference of Line 24 minus Line 25. Carry to RCT111 Page 1, Line 1b. COLUMN C MOBILE GROSS RECEIPTS (PA TAXABLE) LINE 1 THROUGH 22 Enter the mobile gross receipts on the appropriate line. Line 22 is not applicable to mobile taxable gross receipts. LINE 23 TOTAL Enter the total of Lines 1 through 22. LINE 24 TAX Multiply Line 23 by the appropriate tax rate from the table on Page 2 of the information section. 6 RCT-111 LINE 25 TAX CREDITS Enter the figure from Page 7. LINE 26 TAX (LESS CREDITS) Enter the difference of Line 24 minus Line 25. Carry the tax to RCT-111 Page 1, Line 1c. LINE 27 SOURCE OF INFORMATION Enter the letter associated with the type of annual report used to report gross receipts. (A=FCC, B=PUC, C=Federal Tax) LINE 28 ACCOUNTING METHOD Enter the letter associated with the type of accounting method used to report gross receipts. If other, explain. (A=Accrual, B=Cash, C=Other) www.revenue.pa.gov
Extracted from PDF file 2019-pennsylvania-form-rct-111.pdf, last modified June 2012

More about the Pennsylvania Form RCT-111 Other TY 2019

We last updated the Gross Receipts Tax (GRT) Report in March 2020, so this is the latest version of Form RCT-111, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form RCT-111 directly from TaxFormFinder. You can print other Pennsylvania tax forms here.

Other Pennsylvania Other Forms:

TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form REV-65 Board of Appeals Petition Form
Form REV-757 Employer Letter Template
Form RCT-112 Gross Receipts Tax (GRT) Report
Form RCT-121C Gross Premiums Tax Report
Form RCT-123 Gross Premiums Tax Report

Download all PA tax forms View all 175 Pennsylvania Income Tax Forms


Form Sources:

Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form RCT-111 from the Department of Revenue in March 2020.

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Historical Past-Year Versions of Pennsylvania Form RCT-111

We have a total of nine past-year versions of Form RCT-111 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form RCT-111

Gross Receipts Tax (GRT) Report - Telecommunications (RCT-111)

2018 Form RCT-111

Gross Receipts Tax (GRT) Report - Telecommunications (RCT-111) -- Print Only Version

2017 Form RCT-111

Gross Receipts Tax (GRT) Report - Telecommunications (RCT-111) -- Print Only Version

2016 Form RCT-111

Gross Receipts Tax (GRT) Report -- Telecommunications (RCT-111)

Forms/Publications 2015 Form RCT-111

Gross Receipts Tax (GRT) Report -- Telecommunications (RCT-111) -- Tax Years 2004 to Present

Forms/Publications 2014 Form RCT-111

Gross Receipts Tax (GRT) Report -- Telecommunications (RCT-111) -- Tax Years 2004 to Present

Gross Receipts Tax (GRT) Report -- Telecommunications (RCT-111) -- Tax Years 2004 to Present 2013 Form RCT-111

Gross Receipts Tax (GRT) Report -- Telecommunications (RCT-111) -- Tax Years 2004 to Present

Gross Receipts Tax (GRT) Report -- Telecommunications (RCT-111) -- Tax Years 2004 to Present 2012 Form RCT-111

Gross Receipts Tax (GRT) Report -- Telecommunications (RCT-111) -- Tax Years 2004 to Present

2011 Gross Receipts Tax Report -- Telegraph, Telephone, Mobile Telecommunications Business (RCT-111) 2011 Form RCT-111

2011 Gross Receipts Tax Report -- Telegraph, Telephone, Mobile Telecommunications Business (RCT-111)


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