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Pennsylvania Free Printable Gross Receipts Tax (GRT) Report - Electric, Hydro-Electric and Water Power Companies (RCT-112) for 2020 Pennsylvania Gross Receipts Tax (GRT) Report

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Gross Receipts Tax (GRT) Report
Gross Receipts Tax (GRT) Report - Electric, Hydro-Electric and Water Power Companies (RCT-112)

FILL IN FORM USING ALL CAPS.DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY. 1120019105 OFFICIAL USE ONLY rct-112 08-19 (FI) Date Received (Official Use Only) Page 1 of 6 groSS receIPtS taX (grt) rePort - eLectrIc, HYDro-eLectrIc aND Water PoWer coMPaNIeS START c Tax Year Begin: 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 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Electric, Hydro-electric and Water Power Company GRT Liability (Page 2, Line 30) 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 1 is more than Line 5, enter the difference here.) Remittance Overpayment: (If Line 5 is more than Line 1, 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) 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 1120019105 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. 1120019205 rct-112 08-19 (FI) Revenue ID Page 2 of 6 SoUrce of groSS receIPtS Total Taxable PA Receipts c USe WHoLe DoLLarS oNLY 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. FERC 411.6 and 411.9 – Utility Plant and Allowances FERC 412.0 – Revenues – Electric Plant Leased to Others FERC 414.0 – Other Utility Operating Income (Attach Schedule.) FERC 415.0 – Revenues – Merchandising, Jobbing and Contract Work FERC 417.0 – Revenues – Non-Utility Operations FERC 418.0 – Nonoperating Rental Income FERC 419.0 – Interest and Dividend Income FERC 421.0 – Miscellaneous Nonoperating Income FERC 421.1 and 421.2 – Gain/Loss on Disposition of Property FERC 440.0 – Residential Sales FERC 442.0 – Commercial and Industrial Sales FERC 444.0 – Public Street and Highway Lighting FERC 445.0 – Other Sales to Public Authorities FERC 446.0 – Sales to Railroads and Railways FERC 447.0 – Sales for Resale FERC 448.0 – Interdepartmental Sales Other Sales, Nonmajor only (Attach Schedule.) FERC 449.1 – Provisions for Rate Refunds FERC 450.0 – Forfeited Discounts FERC 451.0 – Miscellaneous Service Revenues FERC 453.0 – Sales of Water and Water Power FERC 454.0 – Rent from Electric Property FERC 455.0 – Interdepartmental Rents FERC 456.0 – Other Electric Revenues (Attach Schedule.) FERC 456.1 – Revenues from Transmission of Electricity of Others FERC 457.1 – Regional Transmission Service Revenues FERC 457.2 – Miscellaneous Revenues (Attach Schedule.) All Other Sources (Attach Schedule.) Total Taxable Gross Receipts (Sum of Lines 1 through 28) Gross Receipts Tax (Line 29 times tax rate - See Instructions.) Total Gross Receipts (From Page 4, Column A) Total Receipts from Business Conducted in Other States (From Page 4, Column B) Total PA Receipts (Line 31 minus Line 32) Adjustment for PA Bad Debts plus total Nontaxable PA Receipts and PA Sales for Resale (From Page 4, total of Column C, Line 29 plus Column D, Line 29) Preparer’s Information: Firm Name Firm FEIN Address City State ZIP 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. Source of Report Information (A=FERC, B=PUC, C=Federal Tax) 35. 36. Accounting method for GRT (A=Accrual, B=Cash, C=Other) 36. Individual Preparer Name Phone Email Social Security Number or PTIN 1120019205 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. 1120019305 rct-112 08-19 (FI) Revenue ID Page 3 of 6 groSS receIPtS taX – eLectrIc, HYDro-eLectrIc aND Water PoWer ScHeDULe a Pa SaLeS for reSaLe eXeMPtIoN USe WHoLe DoLLarS oNLY for taX Year: c 12/31/20 Taxpayer Name PA PUC - A #: Name of reseller Pa Sales tax Number Pa gross receipts feIN total Sales for resale: Notice to Taxpayer: Allowance of the Sales for Resale Exemption is contingent on the validation of the listed entities’ subjectivity to PA gross receipts tax. 1120019305 1120019305 Reset Entire Form PREVIOUS PAGE 1120019305 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-112 08-19 (FI) Page 4 of 6 1120019405 Revenue ID eLectrIc, HYDro-eLectrIc aND Water PoWer groSS receIPtS taX for taX Year: 12/31/20100 L I N e FERC Acct # SoUrce of groSS receIPtS (a) Total Gross Receipts (B) Receipts From Business Conducted In Other States (c) Adjustment For PA Bad Debts (Provide Details) (D) Nontaxable PA Receipts & PA Sales For Resale 1 411.6 Utility Plant & Allowances 411.9 2 412.0 Revenues - Electric Plant Leased to Others 3 414.0 Other Utility Operating Income (attach Schedule.) 4 415.0 Revenues - Merchandising, Jobbing & Contract Work 5 417.0 Revenues - Non-utility Operations 6 418.0 Non-operating Rental Income 7 419.0 Interest & Dividend Income 8 421.0 Miscellaneous Non-operating Income 9 421.1 Gain/Loss on Disposition of Property 421.2 10 440.0 Residential Sales 11 442.0 Commercial and Industrial Sales 12 444.0 Public Street & Highway Lighting 13 445.0 Other Sales to Public Authorities 14 446.0 Sales to Railroads & Railways 15 447.0 Sales for Resale (complete Schedule a to Support the amount in column D.) 16 448.0 Interdepartmental Sales 17 Other Sales, Non-major Only (attach Schedule.) 18 449.1 Provision for Rate Refunds 19 450.0 Forfeited Discounts 20 451.0 Miscellaneous Service Revenues 21 453.0 Sales of Water and Water Power 22 454.0 Rent from Electric Property 23 455.0 Interdepartmental Rents 24 456.0 Other Electric Revenues (attach Schedule.) 25 456.1 Revenues From Transmission of Electricity of Others 26 457.1 Regional Transmission Service Revenues 27 457.2 Miscellaneous Revenues (attach Schedule.) 28 All Other Sources (attach Schedule.) 29 Totals of Each Column (Lines 1 - 28) 1120019405 Reset Entire Form PREVIOUS PAGE NEXT PAGE PRINT FORM 1120019405 FILL IN FORM USING ALL CAPS.DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY. rct-112 08-19 (FI) 1120019505 Page 5 of 6 Revenue ID PA PUC - A #: Taxpayer Name eLectrIc, HYDro-eLectrIc aND Water PoWer groSS receIPtS taX ScHeDULe B for taX Year: 12/31/20100 electrical Distributors: Provide the following information for all your electrical suppliers. SUPPLIer NaMe Federal EIN Supplier Duns # Supplier PA PUC - A # Gross Receipts (Combined Billing)* Kilowatt Hours Delivered** Totals: * Report all gross receipts collected from combined billings and remitted to each supplier. ** Indicate kilowatt hours of service distributed but billed direct by each supplier. 1120019505 Reset Entire Form PREVIOUS PAGE 1120019505 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-112 08-19 (FI) 1120019605 Page 6 of 6 Revenue ID PA PUC - A #: Taxpayer Name eLectrIc, HYDro-eLectrIc aND Water PoWer groSS receIPtS taX ScHeDULe c for taX Year: 12/31/20100 electrical Suppliers: Provide the following information for all your electrical distributors. DIStrIBUtor/ISo NaMe Federal EIN Distributor/ISO Duns # Distributor/ISO Direct Billed Gross Receipts PA PUC - A # (Combined Billing)* Gross Receipts** Totals: * Report all gross receipts collected by each distribution company from combined billings. ** Report all direct billed gross receipts. 1120019605 Reset Entire Form PREVIOUS PAGE 1120019605 PRINT FORM Pennsylvania Department of Revenue Instructions for RCT-112 Gross Receipts Tax (GRT) Report - Electric, Hydro-Electric and Water Power Companies RCT-112 IN 10-19 HIGHLIGHTS ● All RCT-112 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-112 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. ● One estimated payment coupon, REV-423, and one extension coupon, REV-426, will be used for all specialty taxes. The coupons 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-423 and REV-426 coupons 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. ● 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 accounting used to file reports with the Federal Energy www.revenue.pa.gov 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-112, Gross Receipts Tax Report – Electric, Hydro-Electric and Water Power Companies ● Copy of the FERC annual report and/or PUC annual report ● Copy of the federal income tax return as filed, or a proforma return if a return is not required to be filed with the IRS ● 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) ● 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 adjustment for PA bad debts ● Detail of PA non-taxable receipts ● Corporate officer’s signature on Page 1 and preparer’s signature and PTIN on Page 2 (if applicable) RCT-112 1 IMPOSITION, BASE AND RATE Gross receipts tax is imposed on electric light companies, water power companies and hydro-electric companies, including electric distribution companies and electric generation suppliers that do business in Pennsylvania establishing or maintaining a market for the sale of electric energy. The tax applies to retail sales of electric generation, transmission and distribution; supply of electric energy; dispatching and customer services; competitive transition charges, intangible transition charges; universal service and energy conservation charges; and any other receipts considered sales of electric energy. Retail sales of electric generation occur at the retail customers’ meters. 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 Rate Revenue Neutral Reconciliation (RNR) PURTA Surcharge Total Tax Rate 12/31/2019 44 mills 15 mills 0.0 mills 59.0 mills (0.0590) 12/31/2018 44 mills 15 mills 0.0 mills 59.0 mills (0.0590) 12/31/2017 44 mills 15 mills 0.0 mills 59.0 mills (0.0590) 12/31/2016 44 mills 15 mills 0.0 mills 59.0 mills (0.0590) 12/31/2015 44 mills 15 mills 0.0 mills 59.0 mills (0.0590) 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 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 2 RCT-112 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 FERC cancellation notice. ● 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, www.revenue.pa.gov email address and PTIN/SSN of the individual preparing the report. current period liabilities and other unpaid liabilities within the account. 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. TRANSFER Identify the amount to transfer from the current tax period overpayment to the next tax period for estimated tax purposes. Prior to any transfer, the department will offset current period liabilities and other unpaid liabilities within the account. Mail the estimated payment coupon, REV-423, separately from all other forms. 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. 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 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. 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. 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, RCT-112, 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-112, 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 www.revenue.pa.gov 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-112 and written correspondence. CONTACT INFORMATION ● To make 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. ● 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-112 should be completed in the following order: (Page instructions start with Page 4 below.) STEP 1 Complete the taxpayer information section and any applicable questions at the top of Page 1. STEP 2 Enter the Revenue ID and other taxpayer information in the designated fields at the top of each page. RCT-112 3 STEP 3 Complete Page 4, Source of Gross Receipts. LINE 1 THROUGH 28 STEP 4 Complete Page 3, Schedule A (PA Sales for Resale Exemption). Enter the gross receipts adjustment for PA bad debts on the appropriate line. Detail of all adjustments must be provided, including amount, location of customer and the tax period for which the receipts were originally reported. STEP 5 Complete Pages 5 and 6, Schedules B (list of suppliers) and C (list of distributors). Adjustment for PA bad debts cannot reduce taxable receipts to less than zero. STEP 6 Complete Page 2, Source of Taxable PA Gross Receipts. STEP 7 Complete Page 1, Lines 1 through 10. STEP 8 Complete the corporate officer information section, sign and date at the bottom of Page 1. STEP 9 Complete the preparer information section, sign and date at the bottom of Page 2, if applicable. STEP 10 Mail the completed report and any supporting schedules to the PA Department of Revenue. LINE 29 TOTAL Enter the total of Lines 1 through 28. COLUMN D NON-TAXABLE PA RECEIPTS AND PA SALES FOR RESALE LINE 1 THROUGH LINE 9 (NON-TAXABLE) Enter the PA non-taxable receipts on the appropriate line. Detail of all non-taxable receipts must be provided. LINE 15 PAGE 4 SALES FOR RESALE Enter the total PA sales for resale exemption from Page 3. SOURCE OF GROSS RECEIPTS Use the FERC uniform system of accounts to identify sources of receipts. LINE 16 THROUGH LINE 28 COLUMN A (NON-TAXABLE) Enter the PA non-taxable receipts on the appropriate line. Detail of all non-taxable receipts must be provided. TOTAL GROSS RECEIPTS EVERYWHERE LINE 1 THROUGH 28 Enter the total gross receipts on the appropriate line. LINE 29 TOTAL Enter the total of Lines 1 through 28. Carry the total from Line 29 to Page 2, Line 31. COLUMN B RECEIPTS FROM BUSINESS CONDUCTED IN OTHER STATES LINE 1 THROUGH 28 LINE 29 TOTAL Enter the total of Lines 1 through 28. Carry the sum of Line 29, Columns C and D to Page 2, Line 34. PAGE 3 SCHEDULE A - SALES FOR RESALE EXEMPTION Complete this schedule if claiming an exemption for PA sales for resale. If the number of exemptions exceeds 34 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 4, Column D, Line 15. LINE 29 IMPORTANT: The sales for resale 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 from each reseller. TOTAL Enter the total of Lines 1 through 28. Carry the total from Line 29 to Page 2, Line 32. The allowance of the sales for resale exemption is contingent on the validation of the listed entities subjectivity to the PA gross receipts tax. COLUMN C IMPORTANT: The sales for resale exemption does not apply to receipts from sales to municipality-owned or municipality-operated public utilities. Municipality-owned or municipality-operated public utilities or public utility services Enter the gross receipts from business conducted totally outside Pennsylvania on the appropriate line. ADJUSTMENT FOR PA BAD DEBTS For taxpayers using the Accrual Method of Accounting ONLY. 4 RCT-112 www.revenue.pa.gov furnished by any municipality are exempt from the gross receipts tax to the extent that gross receipts are derived from the sales of electric energy inside the limits of the municipality owning or operating the public utility or furnishing the public utility service. NOTE: The presence of a PA sales tax exemption certificate does not qualify in and of itself for the resale exemption. PAGE 5 SCHEDULE B - ELECTRICAL DISTRIBUTORS Distributors of electricity must complete this schedule providing the name, FEIN, DUNS number and PA PUC-A number of each electric supplier for which the taxpayer distributes electricity. The amount billed and kilowatt hours delivered for each supplier must also be provided. PAGE 6 SCHEDULE C - ELECTRICAL SUPPLIERS Suppliers of electricity must complete this schedule providing the name, FEIN, DUNS number and PA PUC-A number of each of the taxpayer’s electric distributors. The total gross receipts collected and total direct-billed gross receipts for the taxpayer by each distributor must also be provided. PAGE 2 SOURCE OF PA TAXABLE GROSS RECEIPTS Use the FERC uniform system of accounts to identify sources of receipts. LINE 1 THROUGH 28 Total taxable PA receipts should be calculated from Page 4, Column A minus Columns B, C and D. Enter the total taxable PA receipts on the appropriate line. The greyed areas should be left blank; these items are non-taxable. Enter non-exempt (or taxable) Sales for Resale on Line 15. Do not include exempt Sales for Resale reported on Schedule A (page 3) on Line 15. LINE 29 TOTAL TAXABLE GROSS RECEIPTS Enter the total of Lines 1 through 28. Line 29 should equal Line 33 minus Line 34. www.revenue.pa.gov LINE 30 GROSS RECEIPTS TAX Multiply Line 29 by the appropriate tax rate from the table on Page 2 of the information section. Carry to RCT-112 Page 1, Line 1. Complete lines 31 through 34 to summarize column totals on Page 4. LINE 31 TOTAL GROSS RECEIPTS Enter the total as reported on Page 4, Column A, Line 29. LINE 32 TOTAL RECEIPTS FROM BUSINESS CONDUCTED IN OTHER STATES Enter the total as reported on Page 4, Column B, Line 29. LINE 33 TOTAL PA RECEIPTS Enter the difference of Line 31 minus Line 32. LINE 34 ADJUSTMENT FOR PA BAD DEBTS AND PA SALES FOR RESALE Enter the total as reported on Page 4, Columns C and D, Line 29. LINE 35 SOURCE OF INFORMATION Enter the letter associated with the type of annual report used to report gross receipts. (A:FERC, B:PUC, C:Federal Tax) LINE 29 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) RCT-112 5
Extracted from PDF file 2019-pennsylvania-form-rct-112.pdf, last modified June 2012

More about the Pennsylvania Form RCT-112 Other TY 2019

We last updated the Gross Receipts Tax (GRT) Report in March 2020, so this is the latest version of Form RCT-112, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form RCT-112 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

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Form Sources:

Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form RCT-112 from the Department of Revenue in March 2020.

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Historical Past-Year Versions of Pennsylvania Form RCT-112

We have a total of nine past-year versions of Form RCT-112 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form RCT-112

Gross Receipts Tax (GRT) Report - Electric, Hydro-Electric and Water Power Companies (RCT-112)

2018 Form RCT-112

Gross Receipts Tax (GRT) Report - Electric, Hydro-Electric and Water Power Companies (RCT-112) -- Print Only Version

2017 Form RCT-112

Gross Receipts Tax (GRT) Report - Electric, Hydro-Electric and Water Power Companies (RCT-112) -- Print Only Version

2016 Form RCT-112

Gross Receipts Tax (GRT) Report -- Electric, Hydro-Electric and Water Power Companies (RCT-112) -- Print Only Version

Forms/Publications 2015 Form RCT-112

Gross Receipts Tax (GRT) Report -- Electric, Hydro-Electric and Water Power Companies (RCT-112)

Forms/Publications 2014 Form RCT-112

Gross Receipts Tax (GRT) Report -- Electric, Hydro-Electric and Water Power Companies (RCT-112)

Gross Receipts Tax (GRT) Report -- Electric, Hydro-Electric and Water Power Companies (RCT-112) 2013 Form RCT-112

Gross Receipts Tax (GRT) Report -- Electric, Hydro-Electric and Water Power Companies (RCT-112)

Gross Receipts Tax (GRT) Report -- Electric, Hydro-Electric and Water Power Companies (RCT-112) 2012 Form RCT-112

Gross Receipts Tax (GRT) Report -- Electric, Hydro-Electric and Water Power Companies (RCT-112)

2011 Gross Receipts Tax Report -- Electric, Hydro-Electric and Water Power Companies (RCT-112) 2011 Form RCT-112

2011 Gross Receipts Tax Report -- Electric, Hydro-Electric and Water Power Companies (RCT-112)


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