RCT-106: Determination of Apportionment Percentage - Insert Sheet - File with RCT-101 (RCT-106) (Revision)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024, 2025, 2026
Pennsylvania Form RCT-106 is an insert sheet filed with RCT-101 to determine an apportionment percentage. It reports sales inside Pennsylvania and inside and outside Pennsylvania to calculate a sales factor, and includes a special apportionment section for specified companies. Th
Who files this form
RCT-106 is an insert sheet for determining an apportionment percentage. File it with RCT-101.
The Special Apportionment section is to be completed only by:
- Railroad, truck, bus, airline, or qualified air freight forwarding companies
- Pipeline or natural gas companies
- Water transportation companies
- Satellite television services providers
What you'll need
Have the following information ready to complete the form:
- Corporation name and FEIN
- Tax year beginning and ending dates
- Amounts inside Pennsylvania and amounts inside and outside Pennsylvania for each sales category
The sales categories are net sales after returns and allowances; interest, rents, and royalties; gross receipts from sales of other business assets; other sales, receipts only; and the partner’s share of sales from partnerships.
For sales of other business assets, the form excludes securities unless you are a securities dealer.
How to file
File RCT-106 as an insert sheet with RCT-101.
- Enter the corporation’s identifying information and tax year dates.
- For the Sales Factor section, enter the amounts inside Pennsylvania in column A and the amounts inside and outside Pennsylvania in column B. Enter total sales on line 6.
- Divide A by B and calculate the sales factor to six decimal places. Carry A, B, and C to RCT-101, Schedule C-1, lines 1A, 1B, and 1C.
- If completing Special Apportionment, divide A by B and calculate to six decimal places. Carry A, B, and C to RCT-101, Schedule C-1, lines 2A, 2B, and 2C.
The form refers special-apportionment filers to the instructions, but no instructions were provided here. The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Filing the insert by itself: The form says to file it with RCT-101.
- Using the wrong precision: Both the sales factor and special apportionment must be calculated to six decimal places.
- Transferring figures to the wrong lines: Sales Factor amounts go to Schedule C-1, lines 1A through 1C. Special Apportionment amounts go to lines 2A through 2C.
- Including securities in sales of other business assets: The form excludes securities unless you are a securities dealer.
- Completing Special Apportionment for another type of business: That section is limited to the company types listed on the form.
Questions people ask
What is RCT-106 used for?
It is an insert sheet for determining an apportionment percentage and is filed with RCT-101.
What is the difference between columns A and B?
Column A is for amounts inside Pennsylvania. Column B is for amounts inside and outside Pennsylvania.
How do I calculate the sales factor?
Divide A by B and calculate the result to six decimal places.
Where do the results go on RCT-101?
Carry Sales Factor amounts A, B, and C to Schedule C-1, lines 1A, 1B, and 1C. Carry Special Apportionment amounts A, B, and C to lines 2A, 2B, and 2C.