RCT-128C: 2025 Report of Change in PA Corporate Net Income Tax (RCT-128C) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Pennsylvania Form RCT-128C reports changes or corrections to a corporation’s net income as reported to or changed by the federal government. It shows the resulting changes in Pennsylvania taxable income and corporate net income tax, along with payments, credits, and any amount du
Who files this form
Corporations use RCT-128C to report changes or corrections to corporate net income reported to or changed by the federal government, as required by Section 406 of the Tax Reform Code of 1971.
The report covers Pennsylvania taxable income after final changes or corrections to the corporation’s federal income tax return that were determined or accepted by the federal government.
What you'll need
Have the following information ready for the 2025 report:
- Corporation name, address, federal EIN, NAICS code, and tax-year beginning and ending dates.
- The date you received notice of the final IRS change or filed the amended federal return.
- Federal income or loss on a separate-company basis, Pennsylvania taxable income previously reported, and Pennsylvania corporate net income tax before and after the change.
- Estimated payments, credits on deposit, withholding credits, and restricted credits.
- The requested information for all filled corporate officer positions, plus a corporate officer’s signature and date.
Supporting schedules depend on the items reported. The form references RCT-106 for apportionment; RCT-103 for net operating losses; REV-1834 for depreciation; REV-1826 for research and experimental amounts; and REV-860 for certain additions and deductions.
Where applicable, the form specifically requires REV-798 for intangible income or related interest income, REV-802 for intangible expense or related interest expense, REV-934 for nonbusiness income or loss, and REV-803 for the credit for tax paid by affiliates.
Common mistakes
- Leaving out the federal-change date. Enter the date you received the final IRS change notice or filed the amended federal return. The form warns that, without this date, interest will be imposed from the original due date for that tax year. It also warns that a $5-per-day penalty may be imposed for a late-filed return.
- Using cents. The form says to use whole dollars only.
- Omitting officer information or the signature. Provide the requested information for every filled officer position. A corporate officer must sign the affirmation.
- Requesting direct deposit to a foreign bank account. Do not complete the direct-deposit, routing-number, or account-number fields if the account is outside the U.S. The department will issue a check instead.
Questions people ask
Who should a payment be made payable to?
Make the remittance payable to the PA Department of Revenue.
Can an overpayment be applied to the next tax year?
Yes. Section D has a transfer line for an amount to be credited to the next tax year after all unpaid liabilities are offset. It also has a refund line for an amount to be refunded after those offsets.
Can a refund be directly deposited?
Yes, if the refund is going to a bank account within the U.S. The form asks for the account type, routing number, and account number. Accounts outside the U.S. cannot receive direct deposit.
What if Section C, line 12 is less than zero?
The form directs you to enter “0” on Section C, line 14, the Pennsylvania corporate net income tax line.