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COVID-19 Information

Page last updated  February 24, 2021 - 9:00 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.
Office Address Phone Email

​Allentown

​555 UNION BLVD
ALLENTOWN PA
18109-3389

​610-861-2000

RA-RV-BET-BET-DO-EM@pa.gov

​Erie

​448 W 11TH ST
ERIE PA
16501-1501

​814-871-4491

RA-RV-BET-ERI-DO-EM@pa.gov

Greensburg

SECOND FL
15 W THIRD ST
GREENSBURG PA 15601-3003

724-832-5283

RA-RV-BET-GBG-DO-EM@pa.gov

Harrisburg

LOBBY
STRAWBERRY SQ
HARRISBURG PA 17128-0101

717-783-1405

RA-RV-BET-HBG-TA-EM@pa.gov

​Norristown

​SECOND FL
STONY CREEK OFFICE CENTER
151 W MARSHALL ST
NORRISTOWN PA
19401-4739

​610-270-1780

RA-RV-BET-NOR-DO-EM@pa.gov

​Philadelphia - Center City

​STE 204A (Inheritance Tax Office in Suite 204B)
110 N 8TH ST
PHILADELPHIA PA
 19107-2412

​215-560-2056

RA-RV-BET-PHI-TA-EM@pa.gov

​Philadelphia - Northeast

​ACDMY PLZ SHPG CTR
3240 RED LION RD
PHILADELPHIA PA
 19114-1109

​ 215-821-1860

RA-RV-BET-PNE-DO-EM@pa.gov

Pittsburgh - Greentree

11 PARKWAY CTR SUITE 175
875 GREENTREE RD
PITTSBURGH PA 15220

412-929-0614

RA-RV-BET-GTR-DO-EM@pa.gov 

Pittsburgh – Downtown

411 7TH AVE ROOM 420
PITTSBURGH PA 15219-1905

412-565-7540

RA-RV-BET-PGH-TA-EM@pa.gov

​Reading

​STE 239
625 CHERRY ST
READING PA
19602-1186

​610-378-4401

RA-RV-BET-RDG-DO-EM@pa.gov

​Scranton

​RM 207
BANK TOWERS
207 WYOMING AVE
SCRANTON PA 18503-1427

​ 570-963-4585

RA-RV-BET-SCR-DO-EM@pa.gov

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.

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.

Motor and Alternative Fuels District Offices Address Phone
HarrisburgRIVERFRONT OFFICE CENTER
1101 S FRONT ST
HARRISBURG PA 17104
717-783-9361
NorristownFIRST FLOOR
STONY CREEK OFFICE CENTER
151 W MARSHALL ST
NORRISTOWN PA 19401
610-270-1638
Pittsburgh11 PARKWAY CENTER STE 150
PITTSBURGH PA 15220
412-920-2044
ScrantonSCRANTON STATE OFFICE BUILDING
100 LACKAWANNA AVE STE 365
SCRANTON PA 18503
570-335-9414

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.

Due Dates Extended for Tax Returns

The Department of Revenue extended the due dates for various tax returns and payments to provide additional time for taxpayers during the COVID-19 pandemic. Below is an overview, including dates that tax returns are due if taxpayers request an extension. As usual, an extension to file a tax return is not an extension to pay tax that may be due.

  Form Original Due Date New Due Date Original Extension Date New Extension Due Date
Corporations          
Fiscal Year ending 11/30/2019RCT-10115-Apr-2014-Aug-2015-Oct-2016-Feb-21
Calendar Year 2019RCT-10115-May-2014-Aug-2016-Nov-2016-Feb-21
Fiscal Year ending 1/31/2020RCT-10115-Jun-2014-Aug-2015-Dec-2016-Feb-21
Fiscal Year ending 2/29/2020RCT-10115-Jul-2014-Aug-2015-Jan-2116-Feb-21
      
Individuals          
Calendar Year 2019PA-4015-Apr-2015-Jul-2015-Oct-2015-Jan-21
      
Nonresident Consolidated Return     
Calendar Year 2019PA-40NRC15-Apr-2015-Jul-2015-Oct-2015-Jan-21
      
Trusts/Estates     
Calendar Year 2019PA-4115-Apr-2015-Jul-2030-Sep-2031-Dec-20
Fiscal Year ending 1/31/2020PA-4115-May-2015-Jul-2031-Oct-2031-Dec-20
Fiscal Year ending 2/29/2020PA-4115-Jun-2015-Jul-2030-Nov-2031-Dec-20
      
Partnerships     
Calendar Year 2019PA-20S/PA-6515-Apr-2015-Jul-2015-Sep-2015-Dec-20
Fiscal Year ending 1/31/2020PA-20S/PA-6515-May-2015-Jul-2015-Oct-2015-Dec-20
Fiscal Year ending 2/29/2020PA-20S/PA-6515-Jun-2015-Jul-2015-Nov-2015-Dec-20
      
S Corporations     
Calendar Year 2019PA-20S/PA-6515-Apr-2015-Jul-2015-Sep-2015-Dec-20
Fiscal Year ending 1/31/2020PA-20S/PA-6515-May-2015-Jul-2015-Oct-2015-Dec-20
Fiscal Year ending 2/29/2020PA-20S/PA-6515-Jun-2015-Jul-2015-Nov-2015-Dec-20

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.

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 RA-RVCHIEFCOUNSEL@pa.gov.

Inheritance Tax Returns & Payments

The Department of Revenue is aware that taxpayers have been unable to meet their inheritance tax filing and payment obligations. Below is guidance for taxpayers and County Register of Wills offices.

The department is making system modifications to waive interest for payments that are received between March 12, 2020 and July 15, 2020. This waiver is to avoid assessing interest on payments that would have been timely filed had offices been open. Penalties will be assessed on late payments after this waiver period expires.

Taxpayers should know the department has started mailing some inheritance tax assessments and notices. These include REV-1500 (Inheritance Tax Return) assessments and Inheritance Tax Notice of Transfer Acknowledgment letters.

The Department of Revenue is encouraging law firms to electronically submit Wrongful Death/Survival Action allocation approval requests. Petitions should be submitted through email to RA-WDSAsettlement@pa.gov

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.

Waiver for Signature on Corporate Paper Tax Returns

The Department of Revenue is temporarily waiving the requirement for corporate officers to physically sign and date certain corporate tax returns with a wet signature. This waiver applies to tax returns that cannot be submitted to the department electronically. Examples are the returns due for Gross Premiums Tax and Mutual Thrift Institutions Tax.

This waiver will be in place during the emergency disaster declaration signed by Gov. Wolf in response to the COVID-19 pandemic. The emergency disaster declaration was signed on March 6, 2020.

In place of the corporate officer signature, the person who prepares the return should write in “COVID-19” on the signature line. This will serve as a temporary solution to authenticate the filing of the return if the corporate officer is unable to sign and date the return due to the pandemic.

Waiver for Signature on Pass-Through Paper Tax Returns

The Department of Revenue is temporarily waiving the requirement for a general partner, principal officer or authorized individual to physically sign and date certain pass-through tax returns with a wet signature. This waiver applies to tax returns that cannot be submitted to the department electronically.

This waiver will be in place during the emergency disaster declaration signed by Gov. Wolf in response to the COVID-19 pandemic. The emergency disaster declaration was signed on March 6, 2020.

In place of the general partner, principal officer or authorized individual signature, the person who prepares the return should write in “COVID-19” on the signature line. This will serve as a temporary solution to authenticate the filing of the return if the general partner, principal officer, or authorized individual is unable to sign and date the return due to the pandemic.

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.