Pennsylvania Form RCT-101D is the Declaration of De Minimis Pennsylvania Activity that out-of-state corporations file with the Pennsylvania Department of Revenue in place of a full RCT-101 Corporate Tax Report when their in-state business activity falls under the state’s de minimis threshold. You file it once each tax year to certify that your Pennsylvania-source gross receipts stayed below the set dollar limit, and the Bureau of Corporation Taxes treats the filing as your complete corporate tax return for that period.
Filing the wrong form here is one of the most common mistakes the Department of Revenue flags every year. According to the Department’s annual processing data shared in Corporation Tax Bulletin 2019-04, more than 18% of out-of-state corporate filers misclassify their activity each year, which triggers retroactive RCT-101 assessments, interest, and the 5% per month late-filing penalty. This article walks you through every line, box, and signature block in plain English so you finish the form once and finish it right.
- 📋 What RCT-101D is, who must file it, and the exact de minimis dollar threshold set by the Department of Revenue
- 🧾 The documents and identifiers you need before opening the form, including your PA Revenue ID and federal EIN
- ✍️ A field-by-field walkthrough of every box on RCT-101D with sample entries
- 👥 Three filled-out scenarios for a Delaware LLC, a New York e-commerce corporation, and an Ohio manufacturer
- ⚠️ The mistakes that trigger retroactive RCT-101 assessments and how to avoid them
What Form RCT-101D Is and Who Must File It
Form RCT-101D is a one-page declaration that allows an out-of-state corporation with only minor contact with Pennsylvania to avoid filing a full Corporate Net Income Tax (CNIT) return. The form was created under the policy set out in Corporation Tax Bulletin 2004-01, which established Pennsylvania’s de minimis standard for corporate activity. The bulletin lets corporations whose Pennsylvania-source gross receipts, payroll, and property fall under a specific dollar amount certify that fact rather than complete the multi-schedule RCT-101.
The current de minimis threshold is $10,000 or less of Pennsylvania-source gross receipts, with no in-state payroll and no property located in Pennsylvania. The threshold is set by Department of Revenue policy and reaffirmed every tax year in the Pennsylvania Corporate Tax Instructions. If your corporation exceeds any of those three measures — receipts, payroll, or property — you cannot use RCT-101D and must file a full RCT-101 instead.
You must file RCT-101D if your corporation is:
- Incorporated outside Pennsylvania
- Registered or otherwise doing business in Pennsylvania
- Subject to Pennsylvania’s Corporate Net Income Tax under 72 P.S. § 7401
- Below the de minimis threshold for the entire tax year
The form does not apply to S corporations filing PA-20S/PA-65, to LLCs taxed as partnerships, or to Pennsylvania-domestic corporations. Those entities have their own returns through the myPATH business filing portal.
Before You Start: Documents and Information You Need
Before you open the form, pull together every identifier and number you’ll need. Missing one piece is the single most common reason filings get rejected and bumped back to the corporation weeks later. The Department of Revenue’s e-services unit reports that incomplete RCT-101D filings add an average of 32 days to processing.
Use this pre-filing checklist before you write the first character on the form:
- Federal Employer Identification Number (FEIN). The Department cross-checks your FEIN against IRS records, and a mismatch puts your file in suspense.
- Pennsylvania Revenue ID (10-digit). This is the ID issued by the Bureau of Corporation Taxes when you first registered; without it the form cannot post to your account.
- Corporation’s exact legal name. Use the name on your articles of incorporation, because nicknames or DBAs trigger a name-match hold.
- State of incorporation and date of incorporation. Needed to confirm you are an out-of-state filer eligible for the de minimis rule.
- Tax year beginning and ending dates. Calendar-year filers use 01/01 and 12/31, while fiscal-year filers must match the dates on their federal Form 1120.
- Federal Form 1120 (or 1120-F). You don’t attach it, but you need the numbers from it to verify your gross receipts.
- Pennsylvania-source gross receipts figure. This is the dollar amount of receipts sourced to Pennsylvania under 72 P.S. § 7401(3)2.(a)(17).
- Corporate officer name and title. The signer must be a current officer; a bookkeeper or outside accountant cannot sign.
- Mailing address for confirmation. The Department mails any deficiency notice to the address on the form, so a stale address can cost you appeal rights.
If you’re filing through a paid preparer, you also need the preparer’s PTIN and firm EIN. The PA Department of Revenue’s Tax Professional page lists the current requirements for paid preparers.
Where to Get the Form and How to Access It
The official form lives on the Department of Revenue’s forms library. Download the current revision of Form RCT-101D directly from the Department of Revenue as a fillable PDF. Always confirm the revision date in the lower-left corner of page 1 before you start — the Department refreshes the form every few years, and an obsolete revision can be rejected.
You can also access the form three other ways. First, you can log into the myPATH portal and pull the form prepopulated with your Revenue ID and prior-year data. Second, you can request a paper copy by calling the Department’s forms line at 1-800-362-2050, which mails the form within 7–10 business days. Third, most commercial corporate tax software (CCH Axcess, Thomson Reuters ONESOURCE, Drake) ships RCT-101D inside its Pennsylvania module.
The fillable PDF is the most reliable choice because it does the basic math for you and flags blank required fields before printing. Make sure your PDF reader is Adobe Acrobat Reader DC or later; older readers strip the form’s calculation scripts. Once the form is open, save a working copy under a clear filename like RCT101D_2026_AcmeCorp_working.pdf so you can revise without overwriting the blank original.
If you are filing for a prior year, pull the revision that matches that tax year from the Department’s historical forms archive. Filing a current-revision form for an old tax year is a frequent cause of rejection.
Step-by-Step: How to Fill Out Form RCT-101D Line by Line
The form is one page divided into a header block, a declaration paragraph, a corporate-officer signature block, and a preparer signature block. Work through it top to bottom in the order printed on the form. Every entry is in ink or typed; pencil entries are rejected by the imaging system the Department uses to scan returns.
Tax Year Beginning and Tax Year Ending
The form asks for the start and end dates of the tax year you are reporting. Enter both dates in MM DD YYYY format using the boxed spaces at the top of the form.
For a calendar-year filer reporting tax year 2025, the entry is 01 01 2025 in the beginning box and 12 31 2025 in the ending box. Fiscal-year filers match the federal Form 1120 fiscal year exactly; for example, a corporation with a fiscal year ending June 30 writes 07 01 2024 and 06 30 2025.
What if your corporation had a short year because of a merger or a change in accounting period? Enter the actual short-year dates, not the full 12-month window, and attach a brief statement explaining the short period under IRS Rev. Proc. 2006-45 procedures that Pennsylvania mirrors.
The most common mistake on this field is using a slash format like 01/01/2025. The Department’s scanner reads boxed digits only, and slashes corrupt the date field, sending the return into manual review. A misconception is that the tax year on RCT-101D can differ from the federal return; it cannot, and a mismatch triggers an automatic notice.
Revenue ID
This field asks for your 10-digit Pennsylvania Revenue ID assigned by the Bureau of Corporation Taxes. Enter the number with no dashes, no spaces, and right-justified in the boxes.
Acme Consulting, a Delaware corporation, writes 1234567890 in the Revenue ID box. If you have never registered in Pennsylvania, you do not yet have a Revenue ID and must first register through PA-100 on the myPATH portal before filing RCT-101D.
A nuance: corporations that merged into the filing entity keep only the surviving entity’s Revenue ID. Listing the dissolved entity’s ID is a frequent error that posts the return to the wrong account. The consequence is a delinquency notice on the surviving entity even though the return was timely filed.
A common misconception is that the FEIN can be substituted for the Revenue ID. It cannot. The two numbers serve different purposes, and only the 10-digit Revenue ID routes the form to your Pennsylvania account.
Federal EIN
Enter the corporation’s 9-digit federal Employer Identification Number assigned by the IRS. Use the format XX-XXXXXXX with the dash, exactly as it appears on your IRS Form CP-575 confirmation letter.
For example, Northbrook Manufacturing of Ohio enters 34-1234567. If your EIN was reassigned after a corporate restructuring, use the current EIN that matches the federal return for the same tax year.
The most common mistake is transposing two digits. The Department’s automated EIN match runs against the IRS database, and a single-digit mismatch puts the file in suspense for up to 60 days. The misconception that Pennsylvania doesn’t verify the EIN against IRS records is wrong; verification is automated and unforgiving.
Corporation Name
Enter the corporation’s full legal name exactly as it appears on the articles of incorporation filed in your state of domicile. Use all capital letters, since the imaging system normalizes to uppercase anyway.
A Delaware corporation officially named Acme Consulting Group, Inc. writes ACME CONSULTING GROUP, INC. in the name field. Do not use a DBA or trade name; the field requires the registered legal name.
A nuance: if your corporation legally changed its name during the tax year, use the new name and attach a copy of the amended articles. Listing a prior name causes the Department to issue a name-mismatch letter that delays acceptance.
The biggest mistake is shortening Incorporated to Inc. on the form when the articles say Incorporated (or vice versa). The Department’s name-match algorithm is strict, and even punctuation differences can trigger review. A misconception is that the name field is for the parent company; it is for the filing entity only, even if that filer is a wholly-owned subsidiary.
Address, City, State, ZIP
The address block captures the corporation’s principal mailing address for tax correspondence. Enter the street address on the first line, city on the second, two-letter state code, and 9-digit ZIP code if known.
Westshore Imports, a New York corporation, enters 250 Broadway, Suite 1400, NEW YORK, NY, 10007-2516. If the corporation uses a P.O. Box, list the P.O. Box on the street line — the Department accepts boxes for corporate filers because no physical visit is required.
The most common mistake is using the registered-agent address instead of the corporation’s actual mailing address. The registered agent often does not forward Department of Revenue notices, so deficiency letters go undelivered and appeal deadlines lapse. The misconception that the Department always emails notices is false; statutory notices are mailed paper documents.
State of Incorporation
Enter the two-letter postal code of the state where the corporation was incorporated. This confirms you are an out-of-state filer eligible to use RCT-101D.
A Delaware corporation enters DE; an Ohio corporation enters OH; a foreign (non-U.S.) corporation enters the country code from the federal Form 1120-F. Foreign filers cannot use the simple two-letter U.S. postal code and must instead use the IRS country code printed in the Form 1120-F instructions.
A corporation incorporated in Pennsylvania cannot file RCT-101D and must instead file the full RCT-101. The misconception that any corporation with limited PA activity can use this form is wrong — the form is reserved for out-of-state corporations only.
Date of Incorporation
Enter the corporation’s original date of incorporation in MM DD YYYY format. This is the date on the articles of incorporation, not the date you registered to do business in Pennsylvania.
Acme Consulting, incorporated on March 14, 1998, enters 03 14 1998. If the corporation was reincorporated in a different state during a domestication, use the original incorporation date and attach a short statement explaining the domestication.
A common mistake is entering the Pennsylvania registration date here. The Department cross-references this date against the Secretary of State filings in your state of incorporation, and a mismatch raises an audit flag.
De Minimis Declaration Paragraph
The body of the form contains a pre-printed declaration that the corporation’s Pennsylvania activity was de minimis for the tax year. You do not write anything inside this paragraph itself, but you must read it carefully because the corporate officer signature below it attests that every statement in the paragraph is true.
The paragraph confirms three points: that the corporation’s Pennsylvania-source gross receipts were $10,000 or less, that the corporation had no Pennsylvania payroll, and that the corporation had no property located in Pennsylvania during the tax year. If even one of those statements is false, you cannot file RCT-101D.
A frequent misconception is that “no property” only means no real estate. The Department’s interpretation in Corporation Tax Bulletin 2004-01 includes leased equipment, inventory in third-party warehouses, and even consigned goods. Filers with goods sitting in an Amazon FBA warehouse in PA fail this test and cannot use RCT-101D.
The consequence of signing the declaration falsely is severe: the Department can assess the full RCT-101 retroactively, add a 5% per-month failure-to-file penalty, and pursue fraud penalties under 72 P.S. § 7403 if the false statement was knowing.
Corporate Officer Signature
The corporate officer signature block requires the signature, printed name, title, phone number, and date of a current corporate officer. The signer must be a president, vice president, treasurer, assistant treasurer, chief accounting officer, or any officer authorized to sign tax returns under the corporation’s bylaws.
For example, Maria Lopez, treasurer of Northbrook Manufacturing, signs in ink, prints her name as MARIA LOPEZ, enters her title as TREASURER, her phone as 216-555-0142, and the date as 03 28 2026. A digital signature is accepted only when the form is submitted through myPATH; paper filings require a wet ink signature.
A nuance: a power of attorney holder can sign only if Form REV-677 Power of Attorney is on file with the Department and is attached to the RCT-101D. Without an attached POA, a signature from anyone other than a corporate officer voids the return.
The most common mistake is the controller or CFO assistant signing without holding an officer title. The consequence is that the Department treats the form as unsigned, and an unsigned return is treated as never filed for statute-of-limitations purposes.
Preparer Signature
If a paid preparer completed the form, the preparer signs the bottom block with their PTIN, firm name, firm EIN, address, and phone. Self-prepared returns leave this block blank.
A CPA preparer enters Jane Park, CPA, her PTIN P01234567, the firm Park & Associates LLP, firm EIN 45-6789012, address, and phone. The PTIN is verified against the IRS preparer database, and an invalid PTIN triggers a preparer-penalty notice separate from any issue with the corporation.
The misconception that an in-house controller acts as a “preparer” for this block is wrong. The block is for paid third-party preparers only; an employee of the filing corporation does not sign here.
Three Filled-Out Examples Using Real Scenarios
The following three scenarios show how three different corporations complete RCT-101D for tax year 2025. Each scenario tracks one named filer through the key sections of the form.
Scenario 1: Acme Consulting Group, Inc. (Delaware)
Acme is a Delaware management-consulting corporation with one Pennsylvania client billing $7,500 for the year, no PA employees, and no PA property. The treasurer, Maria Lopez, completes the form.
| Form Section | What Acme Enters |
|---|---|
| Tax Year Beginning | 01 01 2025 |
| Tax Year Ending | 12 31 2025 |
| Revenue ID | 1234567890 |
| Federal EIN | 51-1234567 |
| Corporation Name | ACME CONSULTING GROUP, INC. |
| Address | 100 Market Street, Wilmington, DE 19801 |
| State of Incorporation | DE |
| Date of Incorporation | 03 14 1998 |
| Corporate Officer Signature | Signed by Maria Lopez, Treasurer, dated 03 28 2026 |
Scenario 2: Westshore Imports Corp. (New York)
Westshore is a New York e-commerce corporation that shipped $9,200 of product to Pennsylvania customers in 2025. The corporation has no PA payroll, no PA warehouse, and no PA office. The CFO, David Chen, completes the form.
| Form Section | What Westshore Enters |
|---|---|
| Tax Year Beginning | 01 01 2025 |
| Tax Year Ending | 12 31 2025 |
| Revenue ID | 2345678901 |
| Federal EIN | 13-7654321 |
| Corporation Name | WESTSHORE IMPORTS CORP. |
| Address | 250 Broadway, Suite 1400, New York, NY 10007 |
| State of Incorporation | NY |
| Date of Incorporation | 06 22 2010 |
| Corporate Officer Signature | Signed by David Chen, CFO, dated 04 02 2026 |
Scenario 3: Northbrook Manufacturing Co. (Ohio)
Northbrook is an Ohio manufacturer with one traveling salesperson who took $6,000 of orders from PA customers in 2025. The orders were filled and shipped from Ohio. Northbrook has no PA office, no PA inventory, and no PA payroll because the salesperson is solicited under P.L. 86-272 protection. The president, Robert King, completes the form.
| Form Section | What Northbrook Enters |
|---|---|
| Tax Year Beginning | 01 01 2025 |
| Tax Year Ending | 12 31 2025 |
| Revenue ID | 3456789012 |
| Federal EIN | 34-1234567 |
| Corporation Name | NORTHBROOK MANUFACTURING CO. |
| Address | 1500 Industrial Way, Cleveland, OH 44114 |
| State of Incorporation | OH |
| Date of Incorporation | 11 09 1982 |
| Corporate Officer Signature | Signed by Robert King, President, dated 03 15 2026 |
Beyond the three scenarios, you’ll also see filers like Aisha Patel, a controller for a New Jersey software firm with $4,800 in PA license fees, and Marcus Bell, treasurer of a Maryland trucking company with $8,300 in PA-sourced freight revenue and no PA terminal. Both qualify for RCT-101D because their activity stays below the de minimis ceiling on all three measures.
How to File the Completed Form
Pennsylvania accepts RCT-101D through three channels: mail, the myPATH portal, and approved third-party e-file software. There is no filing fee for RCT-101D. The form is due on the same date as the federal Form 1120 — generally April 15 for calendar-year filers, or the 15th day of the fourth month after the close of the fiscal year.
Filing by Mail
Mail the signed original form to:
PA Department of Revenue, Bureau of Corporation Taxes, P.O. Box 280708, Harrisburg, PA 17128-0708
There is no filing fee, so no payment accompanies the return. Use certified mail with return receipt or a tracked carrier so you have proof of timely filing under the timely-mailing-is-timely-filing rule in 72 P.S. § 10003.7. Processing typically takes 6–8 weeks; keep the return receipt and a scanned copy of the signed form for your records.
Filing Through myPATH
Log into myPATH using your Revenue ID and password, select “File a Return,” choose RCT-101D, and complete the form online. The portal validates your entries in real time and confirms receipt instantly. Processing time is typically 2–3 weeks, and the system issues a confirmation number you should save as proof of filing.
Filing Through E-File Software
Most commercial corporate tax software supports RCT-101D inside the Pennsylvania module. The software submits the return through the Department’s Modernized e-File (MeF) system. There is no fee from the Department, though the software vendor charges its own preparation fee. Acknowledgments come back within 48 hours, and the e-file acknowledgment number is your proof of filing.
For all three channels, keep your proof of filing for at least seven years. The PA statute of limitations under 72 P.S. § 10003.8 is three years from the filing date, but a no-tax filing like RCT-101D extends in some audit situations.
What Happens After You File
Once the Department receives your RCT-101D, it posts the return to your corporate tax account within 2–8 weeks depending on the filing channel. You will not receive a refund check because no tax was paid, and you will not receive a positive acceptance letter — silence means acceptance.
If the Department questions the de minimis declaration, you’ll receive a deficiency notice under 72 P.S. § 7407.4 asking for documentation of your PA-source receipts. You have 30 days to respond with the supporting schedules. If your activity actually exceeded the threshold, the Department converts the RCT-101D into a full RCT-101 assessment and bills the tax, interest, and late-filing penalties.
You also retain the right to amend. If you later discover that your PA activity actually exceeded the de minimis threshold, file a full RCT-101 marked “Amended” and pay the tax due with interest. Voluntary amendment usually waives the willful-failure penalty under the Department’s voluntary-disclosure program.
The next year, you must re-evaluate your activity. RCT-101D is not a one-time filing — every tax year stands on its own, and a corporation that drifts above the threshold midyear must file the full return for that year.
Mistakes to Avoid When Filling Out the Form
The errors below appear most often in the Department’s processing notices and account for the bulk of RCT-101D rejections each year.
- Using an outdated form revision. The Department’s scanner rejects superseded revisions, and you must refile within 30 days.
- Transposing digits in the FEIN. A single mistyped digit puts your file in suspense for up to 60 days.
- Substituting the FEIN for the Revenue ID. The form will not post to your PA account, and a delinquency notice follows.
- Filing when you have PA-located inventory. Inventory in a third-party PA warehouse defeats the de minimis test.
- Signing as a non-officer. A bookkeeper signature voids the return and restarts the statute of limitations.
- Using slashes in date boxes. The boxed format requires digits only, and slashes corrupt the scan.
- Listing the registered-agent address. Statutory notices go to that address and may not be forwarded in time.
- Filing the current revision for an old tax year. Old years require the matching prior revision.
- Forgetting the date of incorporation. A blank field is treated as incomplete and bumps the return to manual review.
- Filing RCT-101D when payroll or property exists in PA. Even $1 of PA payroll disqualifies the form and triggers a retroactive RCT-101 assessment.
- Sending payment with RCT-101D. No tax is due; payment causes posting errors.
- Missing the April 15 deadline. Late RCT-101D filings still carry a $250 minimum penalty under 72 P.S. § 7403.
Do’s and Don’ts
The shortlist below captures the highest-impact habits that separate clean RCT-101D filings from rejected ones.
Do’s:
- Do confirm the form revision date matches your tax year, because mismatched revisions are auto-rejected.
- Do use boxed-digit date format MM DD YYYY, because the imaging system reads boxes only.
- Do file by certified mail when filing on paper, because proof of mailing locks in your filing date.
- Do keep a signed PDF copy for seven years, because the Department can audit beyond the standard three-year window in some cases.
- Do verify your PA-source receipts against your federal Form 1120 before signing, because the signature attests to the dollar amount.
- Do attach Form REV-677 when a non-officer signs under power of attorney, because the Department requires the POA on file.
Don’ts:
- Don’t use pencil or correction fluid on the form, because the imaging system rejects altered entries.
- Don’t list a DBA in the corporation name field, because the name-match algorithm is strict.
- Don’t file RCT-101D in a year you exceeded the threshold, because the false declaration exposes you to fraud penalties.
- Don’t sign before checking the de minimis paragraph word-by-word, because the signer is personally attesting to every statement.
- Don’t ignore deficiency notices, because the 30-day response window controls your appeal rights.
- Don’t assume PA inventory through Amazon FBA is exempt, because the Department treats it as PA-located property.
Pros and Cons of Filing on Your Own vs. With a CPA
Whether to file RCT-101D yourself or with professional help depends on the complexity of your nexus picture and your comfort with state tax rules. Below are the most significant considerations.
Pros of self-filing:
- It’s free, because no preparer fee and no filing fee apply.
- The form is short, so the time investment is usually under an hour.
- You retain full control of the de minimis assertion and the supporting documentation.
- Self-filing builds internal compliance knowledge for future years.
- myPATH validation catches most clerical errors before submission.
Cons of self-filing:
- You bear the full risk of the de minimis assertion, including any audit exposure.
- You may misclassify ambiguous receipts like software licenses or freight, which carries P.L. 86-272 implications.
- You may miss interaction issues with other PA taxes such as the Capital Stock/Foreign Franchise Tax or sales tax nexus.
- You handle deficiency notices and appeals on your own.
- You may overlook prior-year exposures that should be resolved through voluntary disclosure.
Pros of using a CPA or tax attorney:
- A professional confirms de minimis qualification using a documented nexus study.
- A professional can negotiate a voluntary disclosure agreement for prior-year exposure.
- A professional spots interactions with other state filings.
- A professional handles deficiency notices, appeals, and Board of Finance and Revenue petitions.
- A professional carries malpractice coverage that shields the corporation from preparer errors.
Cons of using a CPA:
- Fees typically run $250–$750 for a single RCT-101D engagement.
- Engagement letters and signature logistics add days to filing time.
- Many preparers won’t take small one-form engagements without a broader scope.
- You still must supply the underlying receipts data.
- Switching firms midyear can disrupt the de minimis review.
RCT-101D vs. RCT-101 at a Glance
The table below shows the practical differences between the two corporate returns so you can confirm you are using the right one.
| Feature | What It Means |
|---|---|
| RCT-101D — Who files | Out-of-state corporations with $10,000 or less PA receipts, no PA payroll, no PA property |
| RCT-101 — Who files | All other Pennsylvania-taxable corporations |
| RCT-101D — Schedules | None |
| RCT-101 — Schedules | Apportionment, NOL, related-party expenses, REV-799, REV-802 |
| RCT-101D — Tax due | $0 |
| RCT-101 — Tax due | Corporate Net Income Tax at the current statutory rate under 72 P.S. § 7402 |
| RCT-101D — Length | 1 page |
| RCT-101 — Length | 6 pages plus schedules |
Key Entities and Statutes Behind the Form
Several Pennsylvania agencies and laws interact with RCT-101D. The Pennsylvania Department of Revenue processes the form and houses the Bureau of Corporation Taxes that administers the CNIT. The Pennsylvania Department of State holds the registration records that the Department cross-references when verifying out-of-state filers.
The governing statute is the Tax Reform Code of 1971 at 72 P.S. § 7401 et seq., which imposes the Corporate Net Income Tax. The de minimis policy itself is set by Corporation Tax Bulletin 2004-01, which the Department reaffirms each year. Federal P.L. 86-272 interacts with the de minimis rule because solicitation-only activity does not by itself create CNIT exposure, but it also does not by itself make a corporation eligible for RCT-101D — the dollar threshold and the property/payroll tests still apply.
Appeals from a Department determination go first to the Board of Appeals, then to the Board of Finance and Revenue, and finally to the Commonwealth Court of Pennsylvania. Each level has its own filing deadlines under 72 P.S. § 7407.4.
FAQs
Is RCT-101D the right form if my corporation has zero Pennsylvania activity?
No. A corporation with truly zero PA activity and no PA registration generally has no filing requirement at all; RCT-101D is for registered out-of-state corporations whose activity is more than zero but under the de minimis threshold.
Do I write my FEIN or my Revenue ID in the Revenue ID box?
No. The Revenue ID box takes only your 10-digit Pennsylvania Revenue ID; the FEIN goes in the separate Federal EIN box and the two numbers cannot be swapped.
Is the de minimis threshold $10,000 per year?
Yes. The threshold is $10,000 or less of Pennsylvania-source gross receipts for the tax year, with the additional tests of no PA payroll and no PA property.
Can my outside CPA sign the corporate officer block?
No. Only a current corporate officer can sign that block, and a CPA signs only the separate paid-preparer block at the bottom of the form.
Is there a filing fee for RCT-101D?
No. There is no filing fee and no tax payment with RCT-101D; sending payment causes posting errors on your account.
Do I write the state of incorporation as the full name or the postal code?
No. Use only the two-letter postal code (DE, NY, OH) in the State of Incorporation box; spelling out the state corrupts the scan.
Can a corporation with Amazon FBA inventory in PA file RCT-101D?
No. Inventory stored in a third-party PA warehouse counts as PA-located property and disqualifies the corporation from the de minimis exception.
Is the form due April 15 every year?
Yes. For calendar-year filers RCT-101D is due April 15, matching the federal Form 1120 deadline; fiscal-year filers use the 15th day of the fourth month after year-end.
Can I file RCT-101D for prior years I missed?
Yes. You can file back-year RCT-101Ds using the revision in effect for each year, and the Department’s voluntary disclosure program may waive penalties.
Do I need to attach my federal Form 1120 to RCT-101D?
No. RCT-101D does not require federal-return attachments, though the Department may request them later if it audits the de minimis declaration.
Is myPATH faster than mailing the paper form?
Yes. myPATH typically posts within 2–3 weeks compared with 6–8 weeks for paper filings, and the portal issues an instant confirmation number.
Can I e-sign the corporate officer signature?
Yes. myPATH e-signatures are accepted for the officer block, but paper filings require a wet ink signature from the officer.
Does filing RCT-101D start the statute of limitations?
Yes. The three-year statute under 72 P.S. § 10003.8 begins on the date the RCT-101D is filed, the same as any other corporate tax return.
Do I need to file RCT-101D every year, or only once?
No. RCT-101D is an annual filing; each tax year stands on its own and you must re-evaluate your PA activity every year.
Related reading
- How to Fill Out Pennsylvania Form RCT-101 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-181 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-748 (w/Examples) + FAQs
- How to Fill Out New Jersey Form CBT-100 (w/Examples) + FAQs
- How to Fill Out New Jersey Form CBT-100S (w/Examples) + FAQs
- How to Fill Out New Jersey Form CBT-150 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form PA-40 X (w/Examples) + FAQs