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Pennsylvania Free Printable Pennsylvania Organ & Bone Marrow Donor Tax Credit (REV-984) for 2020 Pennsylvania PA Organ & Bone Marrow Donor Tax Credit

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PA Organ & Bone Marrow Donor Tax Credit
Pennsylvania Organ & Bone Marrow Donor Tax Credit (REV-984)

FILL IN FORM USING ALL CAPS. DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY. REV-984 (CT) 04-18 (FI) BUREAU OF CORPORATION TAXES PO BOX 280701 HARRISBURG PA 17128-0701 START ➜ DEPARTMENT USE ONLY POSTMARK DATE: PENNSYLVANIA ORGAN & BONE MARROW DONOR TAX CREDIT SECTION A. BUSINESS FIRM INFORMATION Entity Name (please print) Revenue ID/Social Security Number (SSN) Street Address Federal Employer Identification Number (FEIN) City State ZIP Code Entity Type: Sole Proprietorship Partnership Estate/Trust Bank or Trust Company Title Insurance Company PA S Corporation Corporation Limited Liability Company Insurance Company Mutual Thrift SECTION B. MM/DD/YYYY CALCULATION OF CREDIT MM/DD/YYYY 1. Tax period beginning date ______________________ Tax period ending date ______________________ 2. Number of employees donating an organ or bone marrow during the current tax year ________________ 3. Use the table below to itemize each employee’s compensation paid during an absence to donate an organ or bone marrow. If more than three employees donated an organ or bone marrow, please include a separate schedule detailing the information shown below for additional employees. MM/DD/YYYY MM/DD/YYYY Employee Last Name, First Name Absence Beginning Date SSN Absence Ending Date Employee Compensation a. $ b. $ c. $ 4. TOTAL $ 5. Use the table below to itemize cost of temporary replacement help. If more than three replacements were temporarily employed, please include a separate schedule detailing the information shown below for additional occurrences. MM/DD/YYYY MM/DD/YYYY Temporary Help Service Beginning Date FEIN/SSN Service Ending Date Cost of Temporary Help Paid a. $ b. $ c. $ 6. TOTAL $ 7. Total Organ & Bone Marrow Donor Tax Credit requested (Line 4 plus Line 6) Total compensation paid in the commonwealth 8. Apportionment factor divided by Total compensation paid everywhere $ 9. Pennsylvania Organ & Bone Marrow Donor Tax Credit (Line 7 times Line 8) $ SECTION C. . CERTIFICATION Under penalties of perjury, I declare that I have examined this return, including any accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct, and complete. THIS FORM MUST BE SIGNED BY A CORPORATE OFFICER. Officer’s Signature Officer’s Name (Please Print) Telephone Number Email Address Preparer’s FEIN/SSN Preparer’s Name (Please Print) Preparer’s Street Address Reset Entire Form Title PLEASE SIGN AFTER PRINTING Preparer’s Telephone Number City RETURN TO TOP Date MM/DD/YYYY Date MM/DD/YYYY State NEXT PAGE ZIP Code PRINT FORM Pennsylvania Department of Revenue Instructions for REV-984 REV-984 IN (CT) 04-18 Pennsylvania Organ & Bone Marrow Donor Tax Credit Application Per Act 65 of 2006 GENERAL INFORMATION To claim the PA Organ & Bone Marrow Donor Tax Credit, a taxpayer must provide one or more paid leaves of absence to employees for the specific purpose of donating an organ or bone marrow. The qualifying leave of absence period per employee cannot exceed five days. For purposes of the PA Organ & Bone Marrow Donor Tax Credit, a “business firm” is defined as an entity subject to PA personal income tax, PA corporate net income tax, bank and trust company shares tax, domestic title insurance companies shares tax, insurance premiums tax, or mutual thrift institutions tax. Business firms also include any natural person as such or as a member of a partnership or a shareholder in a PA S corporation, as well as estates and trusts and beneficiaries of estates and trusts. A taxpayer must apply for the PA Organ & Bone Marrow Donor Tax Credit by the 15th day of the fourth month following the close of the business firm’s taxable year. The department will notify all taxpayers of the approved amount of PA Organ & Bone Marrow Donor Tax Credit. The taxpayer may apply the approved credit against PA personal income tax, PA corporate net income tax, bank/trust company shares tax, domestic title insurance companies shares tax, insurance premiums tax, or mutual thrift institutions tax for the taxable year in which the leave of absence was granted. Any unused credits may be carried over to no more than three succeeding taxable years. Credits may not be carried back and are not refundable. The credit cannot be applied against any tax withheld by an employer from an employee under Article III of the Tax Reform Code. A pass-through entity is a partnership or PA S corporation as defined in Section 301 of the Tax Reform Code. The PA Organ & Bone Marrow Donor Tax Credit applicable to a pass-through entity may be claimed by each partner, member or shareholder on a pro-rata basis in proportion to the partner, member or shareholder’s portion of the pass-through entity’s income. A business firm that is taxed in more than one state is required to apportion the credit to determine the proportion of the credit that may be claimed in Pennsylvania. The apportionment of the credit is determined by multiplying the available credit by a payroll factor. The numerator of the factor is the total amount paid in the commonwealth during the tax period for compensation and the denominator of which is the total compensation paid everywhere during the tax period. LINE INSTRUCTIONS Enter the business firm’s name, address, Revenue ID/SSN and FEIN. Check the block associated with the structure that best identifies the business firm (check more than one if applicable). Line 1 Enter the beginning and ending dates of the business firm’s tax period. Line 2 Enter the number of employees donating an organ or bone marrow during the tax period. Line 3 Enter the employee name, SSN, beginning date of leave of absence, ending date of leave of absence and gross compensation per employee donating an organ or bone marrow during the tax period. Leave of Absence – The period, not exceeding five working days or the hourly equivalent of five working days per employee, during which a business firm provides a paid leave of absence to the employee for the purpose of organ or bone marrow donation. The leave of absence does not include a period during which an employee utilizes any annual leave or sick days that the employee has been given by the employer. Employee Compensation - Gross compensation for purposes of calculating the credit includes salaries and other regular hourly wage payments paid for the period of absence. Compensation for the period of absence does not include bonuses paid for prior (or future) performance of services during the period of absence, sales commissions paid for prior performance of services during the period of absence, non-cash compensation paid during the period of absence (such as personal use of company vehicles), stock options exercised during the period of absence, distributions or payments of previously deferred compensation paid during the period of absence, payments for employee health plans, reimbursements of expenses and other items of compensation not included in the normal compensation of an employee. Line 4 Enter total employee compensation paid for the leaves of absence. Line 5 Enter the temporary help, FEIN or SSN, beginning date of service, ending date of service and cost of temporary help paid per employee referenced above. www.revenue.pa.gov Reset Entire Form REV-984 RETURN TO TOP NEXT PAGE PRINT FORM 1 Temporary Help – Agency or, if not using an agency, individual hired to cover the leave of absence of the employee donating an organ or bone marrow. Cost of Temporary Help Paid – Invoice amount paid to a temporary help agency or gross compensation paid to an individual. Line 6 Enter total temporary help paid for the leaves of absences of the employees donating an organ or bone marrow. Line 7 Organ & Bone Marrow Donor Tax Credit before apportionment (Line 4 plus Line 6) Line 8 Apportionment Factor – Apportionment is determined by multiplying the available credit by a payroll factor. The numerator of the factor is the total amount paid in the commonwealth 2 REV-984 Reset Entire Form during the tax period for compensation and the denominator of which is the total compensation paid everywhere during the tax period. The apportionment factor is equal to 1.0 for business firms whose total compensation paid is entirely in the Commonwealth of Pennsylvania. Line 9 PA Organ & Bone Marrow Donor Tax Credit (Line 7 multiplied by Line 8, apportionment factor) REQUIRED ATTACHMENTS For each employee identified on Line 3, include: 1. Employee pay statement for absence period and periods immediately preceding and following the absence period. 2. Letter from a physician describing the procedure and dates of absence; must reference the employee’s full name. For each temporary help occurrence identified on Line 5, include: 1. Invoice statement from temporary help agency; must show cost per day, not to exceed five days. 2. Pay statement to temporary help employee; must list beginning and ending date of service, not to exceed five days. The department may contact the taxpayer for additional documentation necessary to verify the tax credit. Send completed applications (including signature) to: PA DEPARTMENT OF REVENUE BUREAU OF CORPORATION TAXES – OBMD UNIT PO BOX 280701 HARRISBURG PA 17128-0701 www.revenue.pa.gov RETURN TO TOP RETURN TO PAGE ONE PRINT FORM
Extracted from PDF file 2019-pennsylvania-form-rev-984.pdf, last modified June 2014

More about the Pennsylvania Form REV-984 Corporate Income Tax Tax Credit TY 2019

We last updated the PA Organ & Bone Marrow Donor Tax Credit in March 2020, so this is the latest version of Form REV-984, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form REV-984 directly from TaxFormFinder. You can print other Pennsylvania tax forms here.

Other Pennsylvania Corporate 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-41 PA Fiduciary Income Tax Return
Form PA-41 PA-V PA-41 Payment Voucher
Form PA-20S-PA-65 S Corporation/Partnership Information Return (PA-20S/PA-65)
Form REV-857 PA Corporation Taxes Estimated Tax Payment Coupon and Instructions
Form PA-41DD PA-41 Schedule DD - Distribution Deductions

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-984 from the Department of Revenue in March 2020.

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Form REV-984 is a Pennsylvania Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Pennsylvania Form REV-984

We have a total of nine past-year versions of Form REV-984 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form REV-984

Pennsylvania Organ & Bone Marrow Donor Tax Credit (REV-984)

2017 Form REV-984

Pennsylvania Organ & Bone Marrow Donor Tax Credit (REV-984)

2016 Form REV-984

Pennsylvania Organ & Bone Marrow Donor Tax Credit (REV-984)

Forms/Publications 2015 Form REV-984

PA Organ & Bone Marrow Donor Tax Credit (REV-984)

Forms/Publications 2014 Form REV-984

2014 PA Organ & Bone Marrow Donor Tax Credit (REV-984)

2013 PA Organ & Bone Marrow Donor Tax Credit (REV-984) 2013 Form REV-984

2013 PA Organ & Bone Marrow Donor Tax Credit (REV-984)

PA Organ & Bone Marrow Donor Tax Credit (REV-984) 2012 Form REV-984

PA Organ & Bone Marrow Donor Tax Credit (REV-984)

Forms/Publications 2011 Form REV-984

PA Organ & Bone Marrow Donor Tax Credit (REV-984)


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