Skip Navigation LinksDepartment of Revenue > General Tax Information > Tax Types and Information > California Wildfires Extension

California Wildfires - Additional Extension of Time to File

​Extension for filing the Corporation Tax Report RCT-101: The Pennsylvania Department of Revenue will extend certain tax return filing deadlines for corporate taxpayers filing the form RCT-101 directly impacted by the severe wildfires in select counties in California.

In general, Pennsylvania will follow Internal Revenue Service rules outlined in Issue Number: IR-2017-172. The extended tax return filing due dates apply to seven California counties identified in the IRS notice. The tax relief postpones various tax filing deadlines that occurred starting on October 8, 2017 thru January 31, 2018 to January 31, 2018. This does not apply to Specialty Tax return filings or payments applicable to all returns.

A schedule of impacted tax periods is below. To avoid a late file penalty assessment, taxpayers should email a request on company letterhead and signed by a corporation official to RA-panoticeofadjustment@pa.gov. Please include the name and address of the business where the tax records are located.

California Wildfires Extended Due Dates for Corporate Filers
Tax Year
Federal Due Date
Federal Extension
Federal Disaster Relief  on normal due date
Federal Disaster Relief  on extended due date
State  Due Date
State  Extension Due Date
State Disaster Relief on normal due date
State Disaster Relief on extended due date
 2016
1/1/16 - 12/31/16
4/18/2017
10/18/2017
N/A
1/31/2018
5/18/2017
11/20/2017
N/A
3/2/2018
2/1/16 - 1/31/17
5/15/2017
11/15/2017
N/A
1/31/2018
6/15/2017
12/15/2017
N/A
3/2/2018
3/1/16 - 2/28/17
6/15/2017
12/15/2017
N/A
1/31/2018
7/17/2017
1/15/2018
N/A
3/2/2018
4/1/16 - 3/31/17
7/17/2017
1/17/2018
N/A
1/31/2018
8/17/2017
2/19/2018
N/A
3/2/2018
5/1/16 - 4/30/17
8/15/2017
2/19/2018
1/31/2018
N/A
9/18/2017
3/19/2018
3/2/2018
N/A
6/1/16 - 5/31/17
9/15/2017
3/15/2018
1/31/2018
N/A
10/16/2017
4/16/2018
3/2/2018
N/A
7/1/16 - 6/30/17
10/16/2017
4/16/2018
1/31/2018
N/A
11/16/2017
5/16/2018
3/2/2018
N/A
8/1/16 - 7/31/17
11/15/2017
5/15/2018
1/31/2018
N/A
12/15/2017
6/15/2018
3/2/2018
N/A
9/1/16 - 8/31/17
12/15/2017
6/15/2018
1/31/2018
N/A
1/15/2018
7/16/2018
3/2/2018
N/A
10/1/16 - 9/30/17
1/15/2018
7/16/2018
1/31/2018
N/A
2/15/2018
8/15/2018
3/2/2018
N/A
11/1/16 - 10/31/17
2/15/2018
8/15/2018
N/A
N/A
3/15/2018
9/17/2018
N/A
N/A
12/1/16 - 11/30/17
3/15/2018
9/17/2018
N/A
N/A
4/15/2018
10/15/2018
N/A
N/A
 
2015
1/1/15 - 12/31/15
3/15/2016
9/15/2016
N/A
N/A
4/15/2016
10/15/2016
N/A
N/A
2/1/15 - 1/31/16
4/15/2016
10/15/2016
N/A
N/A
5/15/2016
11/15/2016
N/A
N/A
3/1/15 - 2/28/16
5/15/2016
11/15/2016
N/A
N/A
6/15/2016
12/15/2016
N/A
N/A
4/1/15 - 3/31/16
6/15/2016
12/15/2016
N/A
N/A
7/15/2016
1/15/2017
N/A
N/A
5/1/15 - 4/30/16
7/15/2016
1/15/2017
N/A
N/A
8/15/2016
2/15/2017
N/A
N/A
6/1/15 - 5/31/16
8/15/2016
2/15/2017
N/A
N/A
9/15/2016
3/15/2017
N/A
N/A
7/1/15 - 6/30/16
9/15/2016
3/15/2017
N/A
N/A
10/15/2016
4/15/2017
N/A
N/A
8/1/15 - 7/31/16
10/15/2016
4/15/2017
N/A
N/A
11/15/2016
5/15/2017
N/A
N/A
9/1/15 - 8/31/16
11/15/2016
5/15/2017
N/A
N/A
12/15/2016
6/15/2017
N/A
N/A
10/1/15 - 9/30/16
12/15/2016
6/15/2017
N/A
N/A
1/15/2017
7/15/2017
N/A
N/A
11/1/15 - 10/31/16
1/15/2017
7/15/2017
N/A
N/A
2/15/2017
8/15/2017
N/A
N/A
12/1/15 - 11/30/16
2/15/2017
8/15/2017
N/A
1/31/2018
3/15/2017
9/15/2017
N/A
3/2/2018

Extension for filing the PA S Corporation/Partnership Information Return PA-20S/PA-65: The Pennsylvania Department of Revenue will extend the tax return filing deadline for PA S corporations and partnerships directly impacted by the by the severe wildfires in select counties of California.

In general, Pennsylvania will follow the Internal Revenue Service rules outlined in Issue Number: IR-2017-172. The extended tax return filing due dates apply to seven California counties identified in the IRS notice.

The IRS tax relief postpones various tax filing deadlines that occurred starting on October 8, 2017 thru January 31, 2018. As a result, affected businesses will have until January 31, 2018 to file the PA-20S/PA-65 that was originally due during this period.