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Corporation Taxes

Forms/Publications:

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.

RCT-101

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
  • 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.

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.

​Assistance with tax questions pertaining to the reporting requirments may be directed to the Department of Revenue at 717-772-3896 or ra-rveconomic-dev@pa.gov.