REV-1175: Schedule AR (REV-1175) (Revision)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024, 2025, 2026
Pennsylvania REV-1175 Schedule AR summarizes tax changes and explains the reasons for filing an amended tax report. It records tax as previously filed or adjusted, tax as amended, and the change in tax.
Who files this form
You must file Schedule AR (REV-1175) when amending any Pennsylvania tax report, including Specialty Tax Reports.
What you'll need
Have the following information ready to complete Schedule AR:
- Corporation name and FEIN.
- Tax year beginning and ending dates.
- Tax form number and type of tax.
- Tax as previously filed or adjusted, tax as amended, and the change in tax.
- A detailed explanation of the reasons for filing the amended report.
Include a separate schedule if you need more space for your explanation. The form also has fields for the tax preparer’s signature and date.
Common mistakes
- Leaving out Schedule AR when amending a report. The form says it must be filed when amending any Pennsylvania tax report, including Specialty Tax Reports.
- Using an amended RCT-101 to report changes in federal taxable income. These changes must be reported on RCT-128C. An amended RCT-101, PA Corporate Net Income Tax Report, will not be accepted in these cases.
Questions people ask
What should I include in my explanation?
Provide the reasons for filing the amended report in as much detail as possible.
What if I need more space?
Include a separate schedule if additional space is needed.
Can I use an amended RCT-101 to report changes in federal taxable income?
No. The form says these changes must be reported on RCT-128C. An amended RCT-101 will not be accepted in these cases.
Where can I find guidance on whether to amend or file a petition?
The form directs you to 72 P.S. 7406.1 for guidance on filing an amended report versus a petition for reassessment or a petition for refund.