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E-filing information: 1120 Pennsylvania (PA)

Electronic filing mandate

Pennsylvania law requires tax preparers who file 11 or more Corporate Tax Returns (RCT-101) or PA S Corporation/Partnership Information Return (PA-20S/PA-65) for the same tax year to file the returns electronically. For more information, refer to the Pennsylvania DOR website.

Returns supported for electronic filing

You can file the following returns electronically:
  • C Corporation
  • S Corporation
  • Consolidated/combined (QSSS)
  • Amended
  • Short year
  • Estimates (filed with return)
  • Extension
  • Inactive (RCT-101-I)

Returns not supported for electronic filing

You can't file the following returns electronically:
  • De minimis (RCT-101D)
  • Bank and trust companies shares (RCT-132 B)
  • Power of attorney (REV-677)
  • Returns requiring special handling

Signature requirements for electronic filing

Complete and sign Form PA-8879C/P or PA-8453C/P before you file the return electronically. Pennsylvania requires that you include the date the authorized officer signs the form in the e-file. Enter the signature date on the PAELF screen, or leave blank if it matches the federal date you enter on the federal ELF screen. Don’t mail Form PA-8879C/P or PA-8453C/P. The preparer keeps the original forms and needs to have them available if Pennsylvania asks for them.
Pennsylvania also requires complete and valid officer information including SSN.

Resubmit returns

If you need to make a change to an e-file return already accepted by the state of Pennsylvania, you'll need to amend the return.
If Pennsylvania rejects the return, you may make the changes, correct the rejection, and resubmit. Retransmit or file a rejected Form RCT-101 on paper by the due date, there is no perfection period. If Form PA20S or any extension (REV-853 or RCT-101 Annual Extension Request) is rejected, you'll need to retransmit or file on paper by the return due date, or 10 calendar days after you initially received the rejected acknowledgment, whichever is later. Include an explanation of why you're filing the return late and a copy of the rejection to a return filed on paper.

Attachments

Pennsylvania requires a valid federal return in the electronic file. Therefore, if the federal return isn't supported for electronic filing by the IRS, you can't e-file the state return.
Pennsylvania allows PDF attachments in the electronic file, and doesn’t have specific naming conventions for the files you attach. The following automatically generates as a PDF and attaches to the electronic file.
  • Schedule D-1
  • Schedule D-71
  • Schedule C
  • Schedule F
  • Schedule GR
  • Schedule GL
  • Schedule W
  • Pennsylvania elections
  • RCT-101KOZ Worksheet
  • Tax Exempt Shareholder Worksheet
  • Foreign Shareholder Worksheet
  • Form RK-1
  • Form NRK-1 Statements
  • Election statements
  • General Footnote
  • Required Statement
  • Federal Form 8824
  • Federal Form 3115

Payment methods

You can make Corporate Tax Report payments by Electronic Funds Withdrawal (Direct Debit), Electronic Funds Transfer (EFT), check or money order, or credit card.
You need to make credit card payments through the Official Payments Corporation. To pay by credit card, mark the
Paying by credit card
 field in the PAELF screen.
You can make Form PA-20S/PA-65 payments by Electronic Funds Withdrawal (Direct Debit) or check.
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