RCT-101: 2025 PA Corporate Net Income Tax Report (RCT-101) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Form RCT-101 is the 2025 Pennsylvania Corporate Net Income Tax Report. It reports a corporation’s income or loss, Pennsylvania adjustments and apportionment, tax liability, payments, and credits to determine the amount due or overpaid.
What you'll need
Have the following information ready:
- The corporation’s federal EIN, NAICS code, tax-year beginning and ending dates, and federal filing type.
- Incorporation details, the date business began in Pennsylvania, and descriptions of activity in Pennsylvania and elsewhere.
- Income or loss from the federal return on a separate-company basis.
- Pennsylvania and total sales figures for the apportionment schedule, plus RCT-106.
- Tax withholding, estimated payments, credits on deposit, and restricted credit amounts, as applicable.
- Information for all filled corporate officer positions.
Depending on the entries you report, supporting forms and schedules include:
- REV-798 for corporate dividends or intangible income and related interest income; REV-802 for intangible expense or related interest expense.
- REV-1834 for depreciation adjustments and REV-1826 for research and experimental amounts.
- REV-860 for specified additions and deductions.
- REV-934 for nonbusiness income or loss, RCT-103 for the net operating loss deduction, and REV-803 for the credit for tax paid by affiliates.
- PA Schedule CP for the CNI tax withholding credit.
- REV-861 and REV-181, where applicable, for a final report.
Common mistakes
- Using cents: The form says to use whole dollars only.
- Missing required attachments: Include the supporting schedules marked as required for your entries, such as REV-798, REV-802, REV-934, or REV-803.
- Exceeding deduction or credit limits: The Qualified Manufacturing Innovation and Reinvestment Deduction cannot reduce tax liability by more than 50%. Restricted credits in Section D cannot exceed line 1.
- Requesting direct deposit to a foreign bank account: Direct deposit is not permitted for accounts outside the U.S. Leave the direct deposit and bank information fields blank in that case; the department will send a check.
- Leaving officer information or the signature incomplete: Provide the requested information for all filled officer positions. A corporate officer must sign the affirmation.
Questions people ask
What do I enter for CNI tax if Section C, line 12 is negative?
Enter “0” on Section C, line 14 if line 12 is less than zero.
Can I apply an overpayment to the next tax year?
Yes. Section D, line 6 lets you enter an amount to be credited to the next tax year after all unpaid liabilities are offset. Line 7 is for an amount to be refunded after those offsets.
What if the corporation sold or transferred assets in bulk?
Section E asks whether the corporation sold or transferred in bulk 51 percent or more of any class of assets. If yes, provide the purchaser information. The form requires Schedule of Disposition of Assets, REV-861, to be completed and filed with the report.
When must I complete the Pennsylvania real property schedule?
Complete Section F if, during the filing period, you owned or rented Pennsylvania property titled to the corporation or any Single Member LLC. Include a separate schedule if you need more space.