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Filing a prior period Capital Stock/Foreign Franchise Tax report

First reports of domestic corporations must begin with the date of incorporation. All domestic corporations are required to file annual reports even if no business activity was conducted during the taxable period. Please refer to the “CT-1 PA CORPORATION TAX INSTRUCTIONS” for more information on how to complete the RCT-101 and on the Capital Stock and Foreign Franchise Tax.

IMPORTANT: All corporations are required to file annual reports even if no business activity was conducted within the commonwealth during the tax period. In general, PA Corporate Tax Reports are due 30 days after the original due date of the federal tax return.