RCT-101-I: 2025 PA Inactive PA Corporate Net Income Tax Report (RCT-101-I) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Form RCT-101-I is Pennsylvania’s 2025 Inactive PA Corporate Net Income Tax Report. It records a corporation’s inactive declaration, general business information, corporate status changes and officer information.
Who files this form
The 2025 RCT-101-I is for corporations that can make one of these inactive declarations for the tax period:
- Pennsylvania corporation: It was granted a Pennsylvania charter, did not conduct any business, had no assets or income, and did not exercise any corporate rights or privileges.
- Corporation chartered outside Pennsylvania: It did not conduct any business, own property, or exercise any corporate rights or privileges.
If neither declaration applies, the corporation must file RCT-101, PA Corporate Net Income Tax Report. A corporation with business activity outside Pennsylvania must file RCT-101.
A partnership that elects to file federal taxes as a corporation is directed to file RCT-128C.
What you'll need
Have the information requested on the form ready:
- Tax year beginning and ending dates, federal EIN, NAICS code, corporation name and address, and parent corporation FEIN, if applicable.
- State and date of incorporation, the date business began in Pennsylvania, and the location and custodian of corporate records.
- Prior business activity information, including the last tax period with business activity if the corporation previously had activity anywhere.
- Name and SSN or FEIN of any individual or business owning all or a majority of the corporation’s stock.
- Information about federal changes to previously reported taxable income for which reports of change have not been filed.
- Names and SSNs for all filled corporate officer positions, plus the signing officer’s name, phone number and email.
- Preparer details if a preparer completes the report.
Common mistakes
- Using the inactive report when neither declaration applies. The form says to file RCT-101 instead, specifically including corporations with business activity outside Pennsylvania.
- Not selecting an inactive declaration. Section B directs you to check one box supporting the inactive filing.
- Leaving out officer information. Provide the requested information for every filled corporate officer position.
- Missing the corporate officer’s signature. Section D requires a corporate officer to sign the affirmation.
- Using this form for a partnership that elects federal corporate tax treatment. The questionnaire directs that taxpayer to file RCT-128C.
Questions people ask
Can a corporation with business activity outside Pennsylvania use RCT-101-I?
No. The form specifically says that a corporation with business activity outside Pennsylvania must file RCT-101.
What if neither inactive declaration fits the corporation?
Complete and file RCT-101, PA Corporate Net Income Tax Report.
Do I need to report earlier business activity?
Yes. The questionnaire asks whether the corporation previously had business activity anywhere. If yes, enter the last tax period in which it had business activity, using MMDDYYYY format.
Who must sign the report?
A corporate officer must sign the affirmation in Section D. The form also includes a separate affirmation and signature line for the tax preparer.
Where does the form direct me for more instructions?
It points to REV-1200, PA Corporate Net Income Tax Instructions, at www.revenue.pa.gov for instructions on completing RCT-101-I and RCT-101.