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Pennsylvania Free Printable TIPS for reporting common expenses (Schedule C) (REV-1831) for 2024 Pennsylvania TIPS for reporting common expenses (Schedule C)

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TIPS for reporting common expenses (Schedule C)
TIPS for reporting common expenses (Schedule C) (REV-1831)

REV-1831 (EX) 05-18 TIPS for reporting common expenses (Schedule C) www.revenue.pa.gov The Pennsylvania Department of Revenue has been conducting reviews of the PA Schedule C expenses and deductions. Only business expenses are allowable and the expenses must be ordinary, necessary, reasonable and directly related to the production and marketing of the taxpayer’s products, goods and services. The department may contact taxpayers to request an explanation or supporting information for any amount reported on the PA-40, Schedule C. The department makes requests for additional information with the expectation that the taxpayer can substantiate the information that they previously provided on their return. Important: Since taxpayers have different bookkeeping methods, the department will accept various different documentation to support the expenses claimed. Some examples include general ledgers, excel spreadsheets, a sample of a monthly statement, receipts, invoices, travel logs and an explanation of how these expenses are directly related to the operation of the business. Notification will be sent out once the correspondence has been reviewed by the department. If additional information is required to substantiate the expenses claimed, the department will advise you of what specific information is required to process your return. • • • • • General Tips The amount reported on Line 2, Cost of Goods Sold, should be the same for Pennsylvania and federal purposes. If the amount reported is different for Pennsylvania, an explanation must be submitted. Itemized spreadsheets or general ledgers outlining the expenses claimed are typically acceptable; however, the department may require actual receipts or invoices to support the amount claimed. You may deduct advertising and marketing expenses. Pennsylvania does not allow charitable deductions claimed for federal income tax purposes to be deducted as marketing and advertising expenses. Itemized spreadsheets or general ledgers outlining the expenses claimed are typically acceptable to support the advertisement expense claimed on Line 6, Advertising. You may deduct 100 percent of your actual vehicle expenses or you may use the federal standard mileage rate. If your vehicle is used for both business and personal travel, you may only deduct the business portion. Itemized spreadsheets, travel log books, and/or other ledgers outlining the expenses claimed are typically acceptable to support the expenses claimed on Line 10, Car and Truck Expenses. Pennsylvania allows 100 percent of customary and reasonable amounts expensed on business meals, entertainment and travel as opposed to the federal limit of 50 percent. Itemized spreadsheets, credit card statements with notation of the business purposes and travel logs are typically acceptable to support the expenses claimed on Line 31, Travel and Entertainment. Pennsylvania allows the deduction of monthly utility bills. If the utilities include both business and personal use, you may only deduct the business portion. The department may require copies of monthly bills for all utility expenses claimed on Line 32, Utilities. • You may deduct any other costs of doing business or providing professional services that do not fall under the other lines on the PA Schedule C. These expenses must be itemized on Line 37, Other Expenses. The department may require the itemized breakdown and additional documentation to support the amount claimed. • If you are including income reported on a 1099-MISC as gross receipts or sales on the PA Schedule C, Line 1a, do not list the same information on the form W2-S. Submitting Documentation When submitting the documentation being requested, it is important to remember that organizing it in a logical format will help to speed up processing. • Grouping documentation for a particular line item will help the department review the information quickly. • Circling the exact line item claimed as a business expense on a document will help avoid additional questions. • Use page separators to differentiate between the expenses for each line item. If submitting a large file electronically send each line in a separate transmission. Files cannot exceed 15MB. • Include detailed breakdowns of your calculation when prorating or amortizing expenses. To prevent delays in processing a tax return, the supporting PA Schedule C documentation may be submitted as a .pdf attachment when the return is electronically filed. If unable to attach the documentation to the electronically filed return, it may be sent to: Fax: 717-772-4193 E-mail: [email protected] PA Department of Revenue Electronic Filing Section P.O. BOX 280507 Harrisburg, PA 17128-0507 If the department requests the supporting documentation, please send the information to: Fax: 717-783-5823 Email: [email protected] PA Department of Revenue Bureau of Individual Taxes P.O. BOX 280501 Harrisburg, PA 17128-0501 When faxing or emailing documentation to the department, it is important to use either the DEX-93 Personal Income Tax Correspondence Sheet or a copy of the notice you received as the first page of the correspondence. This will allow us to quickly and accurately index the documents to the account. For additional information regarding the PA Schedule C, go to the department’s website at www.revenue.pa.gov.
Extracted from PDF file 2023-pennsylvania-form-rev-1831.pdf, last modified May 2018

More about the Pennsylvania Form REV-1831 Individual Income Tax TY 2023

We last updated the TIPS for reporting common expenses (Schedule C) in February 2024, so this is the latest version of Form REV-1831, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form REV-1831 directly from TaxFormFinder. You can print other Pennsylvania tax forms here.

Other Pennsylvania Individual Income Tax 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 PA-40 Pennsylvania Income Tax Return
Form 40 Instruction Booklet Income Tax Return Instruction Booklet (PA-40)
Form PA-40 SP PA Schedule SP - Special Tax Forgiveness
Form PA-40 A PA Schedule A - Interest Income
Form PA-40 PA-V PA-40 Payment Voucher

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 REV-1831 from the Department of Revenue in February 2024.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Pennsylvania Form REV-1831

We have a total of three past-year versions of Form REV-1831 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form REV-1831

TIPS for reporting common expenses (Schedule C) (REV-1831)

2022 Form REV-1831

TIPS for reporting common expenses (Schedule C) (REV-1831)

2021 Form REV-1831

TIPS for reporting common expenses (Schedule C) (REV-1831)

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