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REVENUE
Pennsylvania Department of Revenue
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Pennsylvania Department of Revenue
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COVID-19 Information
COVID-19 Information
Relief for Taxpayers
Board of Appeals Operations
Telework During COVID-19
CARES Act: PA Taxability [PDF]
Online Services
Online Services
File Your Taxes
Make a Payment
Frequently Asked Questions
Tax Professional Resources
myPATH
e-TIDES
Business Registration (PA-100)
Personal Income Tax e-Services
Business Tax e-Services
File an Appeal
Forms and Publications
Forms and Publications
Forms for Individuals
PA Personal Income Tax Guide
Forms for Businesses
Other Forms
Get Assistance
Get Assistance
Contact Us
Taxpayers' Rights Advocate
ID Theft Victim Assistance
Verifying Contact
Office of Legislative Affairs
Voluntary Disclosure Program
Tax Appeals
External Resources
Tax Information
Tax Information
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Tax Due Dates [PDF]
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Property Tax/Rent Rebate
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What if I am a PA S Corporation that Has Built-In Gains?
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What if I am a PA S Corporation that has Built-In-Gains?
PA S Corporations that have Built-In-Gains would file a final RCT-101 for tax year 2015.
If Built-In-Gains are triggered in any subsequent tax year, the PA S Corporation would have to file the RCT-101 to report the amount of gain subject to tax. Such return should be marked as both “First Report” and “Final Report”. If the PA S Corporation does not have any Built-In-Gain to be recognized in a subsequent year, the PA S Corporation does not have an RCT-101 filing requirement for that year.