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To form a business corporation in Pennsylvania, Articles of Incorporation – For Profit [DSCB:15-1306/2102/2303/2702/2903/3101/3303/7102], accompanied by a docketing statement [DSCB:15-134A] should be filed with the Bureau of Corporations and Charitable Organizations.
Businesses that elect federal subchapter S status are considered Pennsylvania S corporations and are subject to the corporate net income tax only to the extent of built-in-gains. Rather, shareholders in the businesses considered S Corporations are taxed at the personal income tax rate, 3.07 percent.
The Department of State’s Bureau of Corporations and Charitable Organizations (BCCO) makes an array of forms available in its Business Filing Services portal to help you find and file your necessary documents.
Pennsylvania personal income tax law treats all assets, liabilities, and items of income, deduction, and credit of a qualified subchapter S subsidiary as assets, liabilities, and items of income, deduction, and credit of the parent PA S corporation for income tax purposes.
All corporations and LLCs electing to file as corporations with the IRS that are formed under PA law – or formed under the laws of another state, but doing business in PA – must pay corporate net income tax. PA S corporations are subject to corporate net income tax to the extent of any built-in gains recognized for federal income tax purposes.
9 sty 2004 · A PA S corporation doing business in Pennsylvania or registered to do business in Pennsylvania is subject to capital stock/ foreign franchise tax and is required to file the RCT-101, PA Corporate Tax Report.
Find information about the types of business filings and registrations you need.
