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​Hurricane Michael - Additional Extenstion of Time to File

Extension for filing the Corporation Tax Report RCT-101: The Pennsylvania Department of Revenue will extend certain tax return filing deadlines for corporate taxpayers filing the form RCT-101 directly impacted by Hurricane Michael in parts of Florida and elsewhere.

In general, Pennsylvania will follow Internal Revenue Service rules outlined in Issue Number: IR-2018-199.  The tax relief postpones various tax filing deadlines that occurred starting on October 7, 2018 to February 28, 2019.  This does not apply to Specialty Tax return filings or payments applicable to all returns.

A schedule of impacted tax periods is below. To avoid a late file penalty assessment, taxpayers should email a request on company letterhead and signed by a corporation official to RA-panoticeofadjustment@pa.gov. Please include the name and address of the business where the tax records are located.


Tax YearFederal Due DateFederal ExtensionFederal Disaster Relief  on normal due dateFederal Disaster Relief  on extended due dateState  Due DateState  Extension Due DateState Disaster Relief on normal due dateState Disaster Relief on extended due date
2017
1/1/17 - 12/31/174/17/201810/15/2018N/A2/28/20195/17/201811/14/2018N/A4/1/2019
2/1/17 - 1/31/185/15/201811/15/2018N/A2/28/20196/14/201812/15/2018N/A4/1/2019
3/1/17 - 2/28/186/15/201812/17/2018N/A2/28/20197/16/20181/16/2019N/A4/1/2019
4/1/17 - 3/31/187/16/20181/16/2019N/A2/28/20198/15/20182/15/2019N/A4/1/2019
5/1/17 - 4/30/188/15/20182/15/2019N/A2/28/20199/14/20183/17/2019N/A4/1/2019
6/1/17 - 5/31/189/17/20183/15/2019N/AN/A10/17/20184/15/20192/28/2019N/A
7/1/17 - 6/30/189/17/20184/15/2019N/AN/A10/17/20185/15/20192/28/2019N/A
8/1/17 - 7/31/1811/15/20185/15/20192/28/2019N/A12/17/20186/14/20194/1/2019N/A
9/1/17 - 8/31/1812/17/20186/17/20192/28/2019N/A1/16/20197/17/20194/1/2019N/A
10/1/17 - 9/30/181/15/20197/15/20192/28/2019N/A2/14/20198/14/20194/1/2019N/A
11/1/17 - 10/31/182/15/20198/15/20192/28/2019N/A3/18/20199/16/2019N/AN/A
12/1/17 - 11/30/183/15/20199/16/2019N/AN/A4/15/201910/16/2019N/AN/A
2016
12/1/16 - 11/30/173/15/20189/17/2018N/AN/A4/16/201810/16/2018N/A2/28/2019

Hurricane Michael Extended Due Dates for Corporate Filers

Extension for filing the PA S Corporation/Partnership Information Return PA-20S/PA-65: The Pennsylvania Department of Revenue will extend the tax return filing deadline for PA S corporations and partnerships directly impacted by Hurricane Michael in parts of Florida and elsewhere. 

In general, Pennsylvania will follow the Internal Revenue Service rules outlined in Issue Number: IR-2018-199. The extended tax return filing due dates apply to areas identified in the IRS notice.

The IRS tax relief postpones various tax filing deadlines that occurred starting on October 7, 2018 to February 28, 2019. As a result, affected businesses will have until February 28, 2019 to file the PA-20S/PA-65 that was originally due during this period.