Page last updated April 19, 2021 - 8:30 a.m.
Revenue District Offices Open with Social Distancing Guidelines in Place
The Department of Revenue’s district offices are open in a limited capacity with social distancing guidelines in place. Taxpayers who live in these areas and need in-person assistance are strongly encouraged to contact the Revenue district office closest to them to schedule an appointment. Appointments are required to receive in-person assistance. Please see the office list below for contact information. Please keep the following in mind.
- Taxpayer assistance hours are 8:30 a.m. to 5 p.m. Monday, Wednesday and Friday. Appointments between 8:30 a.m. and 10 a.m. will be reserved for senior citizens.
- Taxpayers are required to wear a mask during appointments.
- Taxpayers should know that the Department of Revenue will be following health and safety guidelines established by the Department of Health to promote a clean office environment.
The Department of Revenue is encouraging taxpayers to use its
Online Customer Service Center, available at
revenue-pa.custhelp.com. You can use this resource to electronically submit a question to a department representative. The department representative will be able to respond through a secure, electronic process that is similar to receiving an email. Additionally, the
Online Customer Service Center includes thousands of answers to common tax-related questions.
The department is also encouraging taxpayers to use its
Schedule a Call service. Use this service to select a date and time that works for your schedule to receive a call from the Department of Revenue. Once a selection is made, the requested call will be assigned to a representative from the department’s Customer Experience Center. If you are using the
Schedule a Call service, please keep in mind that your requested phone call may be made within a few minutes of your scheduled time. Department representatives will work as quickly as possible to maintain the schedule, but the volume of requests may be a factor.
Taxpayers in need of assistance may also call or email the
Revenue District Office that is closest to them.
Pennsylvania Extends Personal Income Tax Return Filing Deadline to May 17, 2021
The Department of Revenue today announced the deadline for taxpayers to file their 2020 Pennsylvania personal income tax returns and make final 2020 income tax payments is extended to May 17, 2021. This means taxpayers will have an additional month to file from the original deadline of April 15. The Internal Revenue Service also announced earlier this week it would extend the federal income tax filing deadline to May 17, 2021.
The extension means the Department of Revenue will waive penalties and interest on final 2020 personal income tax returns and payments through the new deadline of May 17, 2021.
Those who make estimated income tax payments should continue to do so on the same filing schedule that they would normally follow. This includes taxpayers with estimated tax payments due on April 15, 2021. Taxes must be paid as taxpayers earn or receive income during the year, either through withholding or estimated tax payments.
Read more here.
Motor and Alternative Fuels Taxes Assistance
Motor and Alternative Fuels taxpayers who are planning to make an in-person visit to one of the Department of Revenue's offices should call in advance to schedule an appointment. This will help maintain social distancing and health protocols during the COVID-19 pandemic and will ensure that department staff will be able to properly address any outstanding delinquencies and/or assessments. Additionally, the department recommends that taxpayers schedule an in-person appointment in order to process new account applications for Motor Carrier Road Tax (MCRT) and/or International Fuel Tax Agreement (IFTA) decals.
As a reminder, the hours at motor and alternative fuels district offices in Norristown, Scranton and Pittsburgh are 8 a.m. to 4 p.m. The hours for the Riverfront Office Center location, located in Harrisburg, are 8 a.m. to 4:30 p.m.
The Harrisburg location is ideally located for obtaining or renewing decal applications or paying your motor fuel tax. Parking is available for vehicles over 10,000 pounds and for those utilizing PENNDOT services.
|Harrisburg||RIVERFRONT OFFICE CENTER|
1101 S FRONT ST
HARRISBURG PA 17104
STONY CREEK OFFICE CENTER
151 W MARSHALL ST
NORRISTOWN PA 19401
|Pittsburgh||11 PARKWAY CENTER STE 150|
PITTSBURGH PA 15220
|Scranton||SCRANTON STATE OFFICE BUILDING|
100 LACKAWANNA AVE STE 365
SCRANTON PA 18503
Find Answers to FAQs Related to COVID-19
The Department of Revenue is developing responses for taxpayers and tax professionals who have
specific questions related to the COVID-19 pandemic. Please visit the department’s
Online Customer Service Center to look through these responses. You can also use the
Online Customer Service Center to submit a specific question directly to a representative from the department.
Relief for Taxpayers During COVID-19 Pandemic
To help taxpayers facing financial challenges resulting from the COVID-19 pandemic, the Department of Revenue is providing taxpayers with increased flexibility, additional time to meet tax obligations, and relief from a number of compliance actions. The goal is to help Pennsylvania taxpayers and citizens during this unprecedented health crisis.
Read more about the increased flexibility for taxpayers here.
Federal Stimulus Checks Not Subject to PA Taxes
The stimulus checks, otherwise known as economic impact payments, being distributed by the federal government are not subject to Pennsylvania personal income tax. The payments are considered a rebate that is non-taxable in Pennsylvania. Additionally, Act 1 of 2021 (SB 109) that was signed by into law by the Governor specifically states the payments are not taxable under Pennsylvania's Tax Reform Code.
The payments are being distributed as part of federal economic stimulus legislation that has been passed in response to the COVID-19 pandemic.
The U.S. Treasury Department and the Internal Revenue Service have announced the payments are distributed automatically, with no action required for most people. However, if you didn't get any payments or got less than the full amounts, you may qualify for the Recovery Rebate Credit. Visit the
Economic Impact Payment Information Center on the IRS website for further information.
Taxability of Paycheck Protection Plan Loans
Act 1 of 2021 (SB 109) that was signed into law by the Governor on February 5, 2021 states that Paycheck Protection Plan (PPP) loans used to pay business expenses during the COVID-19 pandemic that are subsequently forgiven by the lender are not taxable income for Pennsylvania personal income tax purposes. The bill also states that for PA personal income tax purposes no deduction may be disallowed for an expense that is otherwise deductible if the payment of the expense results in forgiveness of a covered loan.
For corporate net income tax, Pennsylvania taxable income is based upon federal taxable income. Pennsylvania law does not include an add back to or deduction from federal taxable income for forgiveness of a Paycheck Protection Plan loan.
Deferment of Federal Payroll Taxes Does Not Apply to PA Personal Income Tax
President Trump on August 8, 2020 issued three memoranda and an executive order that were aimed at providing additional economic support during the COVID-19 pandemic. One memorandum instructs the U.S. Secretary of the Treasury to defer the collection of payroll taxes for federal Social Security and Medicare payments. The deferral is in effect from Sept. 1 through Dec. 31 for workers who earn less than $4,000 every two weeks, according to the memorandum.
This deferral does not apply to Pennsylvania personal income tax withholding. Employers should continue to withhold Pennsylvania personal income tax from each payment of taxable compensation to their employees.
Hazard Pay is Taxable Compensation for Personal Income Tax
Governor Tom Wolf announced the availability of
$50 million in grant funding to help employers provide hazard pay to employees in life-sustaining occupations during the COVID-19 pandemic. Hazard pay is intended to keep front-line employees working in vital industry sectors across Pennsylvania.
The additional pay to employees is taxable as compensation for personal income tax.
For personal income tax purposes, the grant funding is not income to the employer (sole proprietor or pass-through entity). Even though the grant funding is not taxable income, the employer may still take a business expense deduction for grant funding used to pay its employees hazard pay.
For employers subject to the corporate net income tax, the tax treatment at the federal level will flow into the state base.
Commonwealth Hospitality Industry Recovery Program (CHIRP)
Act 1 of 2021 provided for county block grants. Applications should be made to the county Certified Economic Development Organizations (CEDOs) and Community Development Financial Institutions (CDFIs). Grants are not taxable to Pennsylvania Personal Income Tax (PIT) or Corporate Net Income Tax (CNIT). Questions about the application process should be directed to the county CEDOs and CDFIs.
COVID-19 Relief for Long Term Living Programs
Under Act 24 of 2020, the Pennsylvania Department of Human Services is empowered to make payments to nonpublic and county nursing facilities. For Pennsylvania Personal Income Tax purposes, the money should be treated as nontaxable grant money.
Coronavirus Food Assistance Programs
The United States Department of Agriculture (USDA) announced the first round of the Coronavirus Food Assistance Program, CFAP 1, on April 17, 2020. CFAP 1 provided direct relief to producers who faced price declines and additional marketing costs due to the COVID-19 pandemic. USDA announced an expansion of the Coronavirus Food Assistance Program on September 17, 2020. Coronavirus Food Assistance Program 2, CFAP 2, provided producers with financial assistance to absorb some of the continued impacts of the COVID-19 pandemic. For both Personal Income Tax and Corporate Net Income Tax purposes, these payments are taxable as subsidies.
Employee Retention Credit
The Employee Retention Credit (ERC) under the CARES Act encourages businesses to keep employees on their payroll. According to the IRS, the refundable tax credit is 50% of up to $10,000 in wages paid by an eligible employer whose business has been financially impacted by COVID-19.
Any reduction to the wage expense for federal tax purposes that is a result of a credit against taxes withheld from the employee would be deductible for Pennsylvania Personal Income Tax purposes. Any reduction to the wage expense for federal tax purposes that is a result of a credit against the employer’s (taxpayer’s) own FICA liability would not be deductible for Pennsylvania Personal Income Tax purposes.
Stimulus Checks Not Considered Income For Property Tax/Rent Rebate Program
The stimulus checks, otherwise known as economic impact payments, being distributed by the federal government in response to the COVID-19 pandemic will not be considered as income for applicants of the Property Tax/Rent Rebate Program. The payment is considered a rebate that Pennsylvanians should not include on the Property Tax or Rent Rebate Claim form (PA-1000).
The Department of Revenue announced the deadline for older adults and Pennsylvania residents with disabilities to apply for rebates on rent and property taxes paid in 2019 has been extended from June 30 to Dec. 31, 2020.
Read more about the extension here.
Waiver of In-Person Service of Legal Action Requirement
Pursuant to PA.R.Civ.P. 402(b), the Office of General Counsel has agreed to waive the in-person service requirement on legal actions and accept service via email or mail during the COVID-19 pandemic. For matters which are to be served physically, please contact the Department of Revenue's Office of Chief Counsel at 717-787-1382 or
Board of Appeals Operations During COVID-19 Pandemic
The Board of Appeals is operating under special guidelines to protect public health and prevent the spread of COVID-19. Read
Board of Appeals Operations During COVID-19 Pandemic for further information.
Temporary Waiver Lifted for IFTA/MCRT Requirements
The temporary waiver that was previously in place for certain requirements of the
International Fuel Tax Agreement (IFTA) and Motor Carrier Road Tax (MCRT) will expire as of March 1, 2021. Road tax decals, temporary permits and trip permits are required for all commercial carriers/vehicles traveling into or within Pennsylvania.
The prior waiver had been in effect since March 6, 2020, the date the Governor signed an emergency disaster declaration in response to the COVID-19 pandemic. The waiver stated that certain IFTA and MCRT requirements were temporarily waived to ensure the timely and efficient transportation of commercial vehicles during the pandemic.
Read the prior waiver here.
Additional Coronavirus Information
Learn more about the
coronavirus (COVID-19) outbreak and connect with
resources for Pennsylvanians.