CT-V: Corporate Net Income Tax Fed/State Payment Voucher (CT-V) (Revision)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024, 2025, 2026
Form CT-V is Pennsylvania’s Corporate Net Income Tax Fed/State Payment Voucher. It records the entity’s account information, filing period, and corporate net income tax payment amount.
Who files this form
Use CT-V to accompany a Pennsylvania corporate net income (CNI) tax payment made by check under the form’s payment rules.
Do not submit this form if no CNI tax payment is being made. Do not mail the coupon if you pay electronically.
What you'll need
To complete the voucher, have the following information ready:
- File period beginning and ending dates.
- Entity name, state of incorporation, and FEIN.
- Complete mailing address.
- CNI tax payment amount in whole dollars.
- An entity representative’s signature, title, date, email, and telephone number.
For a check payment, include a check payable to PA Department of Revenue. Payments of $1,000 or more made by check require a certified or cashier’s check.
How to file
Read the instructions on the coupon, enter the required account and payment information, and have an entity representative sign and provide their contact details. Use mmddyyyy in all date fields and whole dollars for the payment amount. Detach the coupon before mailing.
Electronic payments: Pay at mypath.pa.gov. Do not mail the coupon when paying electronically.
Payments of $1,000 or more: Pay electronically, or deliver a certified or cashier’s check with the coupon in person or by express mail courier to:
PA DEPARTMENT OF REVENUE
1854 BROOKWOOD ST
HARRISBURG PA 17104
Payments under $1,000: Pay electronically, or mail the coupon and check to:
PA DEPARTMENT OF REVENUE
PO BOX 280427
HARRISBURG PA 17128-0427
Make checks payable to PA Department of Revenue.
Common mistakes
- Mailing the coupon after paying electronically. The form says not to do this.
- Submitting the voucher without a CNI tax payment.
- Sending a payment of $1,000 or more by a method other than electronic payment or a certified or cashier’s check delivered in person or by express mail courier.
- Using a date format other than mmddyyyy.
- Including cents in the payment amount. Use whole dollars only.
- Leaving out the entity representative’s signature, title, date, email, or telephone number.
- Mailing the coupon without detaching it first.
Questions people ask
Should I mail CT-V if I pay electronically?
No. The form says not to mail the coupon when payment is made electronically.
Should I submit CT-V if I am not making a CNI tax payment?
No. Do not submit the form if no CNI tax payment is being made.
How can I pay $1,000 or more?
Pay electronically at mypath.pa.gov, or use a certified or cashier’s check delivered with the coupon in person or by express mail courier to the department’s 1854 Brookwood St address.
Who must sign the voucher?
A representative of the entity must provide a signature, title, date, email, and telephone number.
What formats should I use for dates and the payment amount?
Use mmddyyyy in all date fields and whole dollars only for the CNI tax payment.