RCT-101D: Declaration of de minimis Pennsylvania Activity (RCT-101D) (Revision)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024, 2025, 2026
Form RCT-101D declares that a corporation's Pennsylvania activity did not exceed the de minimis activities outlined in Part II of Corporation Tax Bulletin 2004-01. It reports Pennsylvania activity, including revenue miles and trips for truck and bus companies, or days in Pennsylv
Who files this form
RCT-101D is a declaration for a corporation whose Pennsylvania activity during the tax period did not exceed the de minimis activities outlined in Part II of Corporation Tax Bulletin 2004-01, titled PL 86-272 Interpretation and De Minimis Standards.
The corporation declares that, based on this activity, it is not required to file a Pennsylvania corporate net income tax report for that period. The form does not state the specific de minimis limits.
What you'll need
Have the following information ready to complete the declaration:
- Corporation name, federal EIN and address.
- Tax year beginning and ending dates.
- For transportation companies, including truck and bus companies: revenue miles in Pennsylvania, revenue miles everywhere and trips into Pennsylvania.
- For non-transportation companies: number of days in Pennsylvania and total Pennsylvania sales.
- Corporate officer’s name, phone number, email, signature and signing date.
The officer’s affirmation covers the declaration and any accompanying schedules and statements.
Common mistakes
- Assuming de minimis activity cannot create tax liability. The form states that de minimis activity is enough to subject a corporation to tax, but the department has elected not to require a tax return based solely on that activity.
- Using tax benefits from the period without filing a complete report. To use any tax benefits generated during the period, the corporation must file a complete RCT-101, PA Corporate Net Income Tax Report, for that period and pay any tax due.
- Leaving the officer’s affirmation unsigned. The form requires a corporate officer to sign and affirm that the declaration, including any accompanying schedules and statements, is true, correct and complete to the best of the officer’s knowledge and belief.
Questions people ask
Where does the form point me for the de minimis activity standards?
It references Part II of Corporation Tax Bulletin 2004-01, titled PL 86-272 Interpretation and De Minimis Standards. The declaration itself does not list the activity limits.
Does de minimis activity mean the corporation cannot be subject to tax?
No. The declaration acknowledges that de minimis activity is enough to subject a corporation to tax. It also states that the department has elected not to require a tax return based solely on that activity.
Can the corporation use tax benefits generated during this period?
To use those benefits, the corporation must file a complete RCT-101 for the period and pay any tax due.
Who must sign the declaration?
A corporate officer must sign the affirmation. The officer affirms that they have examined the declaration and any accompanying schedules and statements and that, to the best of their knowledge and belief, it is true, correct and complete.