RCT-101 KOZ - Keystone Opportunity Zone Instruction Booklet for corporate taxes including capital stock/foreign franchise tax and corporate net income tax.
Corporate taxpayers authorized for Keystone Opportunity Zone (KOZ)/ Keystone Opportunity Expansion Zone (KOEZ) status must first complete Form RCT-101, PA Corporate Tax Report, without regard to KOZ/KOEZ influence.
KOZ/KOEZ Reporting Requirements:
To expedite processing of your Corporate Tax Report and claim credits for KOZ/KOEZ designation, you must file the following documents:
- RCT-101 KOZ
- Current copy of Department of Community and Economic Development Approval Letter for KOZ/KOEZ designation.
If the aforementioned documents are not provided, processing will be significantly delayed.
REV-765 – Keystone Opportunity Zone/Keystone Opportunity Expansion Zone Instruction Booklet for job tax credits and job creation tax credits.
RCT-132/RCT-143 KOZ – Keystone Opportunity Zone/Keystone Opportunity Expansion Zone Instruction Booklet for corporation taxes including financial institution shares tax and mutual thrift institutions tax.