REV-860: Schedule C-5 - Schedule of Taxes/Schedule OA - Other Additions/Schedule OD - Other Deductions (REV-860) (Revision)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024, 2025, 2026
Pennsylvania Form REV-860 includes Schedule C-5 for reporting taxes expensed on a corporation’s federal income tax return, separating income-based taxes from other taxes. It also includes Schedules OA and OD for reporting other additions and other deductions on RCT-101.
Who files this form
- All corporate taxpayers subject to Pennsylvania corporate net income tax must complete and submit Schedule C-5, Schedule of Taxes.
- Taxpayers reporting other additions on RCT-101, Section C, Line 3F, must complete Schedule OA.
- Taxpayers reporting other deductions on RCT-101, Section C, Line 2G, must complete Schedule OD.
Include Schedule OA and/or Schedule OD with RCT-101.
What you'll need
Have the following information available to complete REV-860:
- Corporation name, FEIN, and tax year beginning and ending dates.
- Tax expenses reported on the federal income tax return, broken down by the tax categories listed on Schedule C-5.
- Descriptions and amounts of other additions or deductions reported on Schedule OA or Schedule OD.
- RCT-101, where the schedule totals are carried.
How to file
Complete and submit Schedule C-5 if you are subject to Pennsylvania corporate net income tax. Include Schedule OA and/or Schedule OD with RCT-101 when reporting other additions or deductions.
Carry the totals as follows:
- Schedule C-5, Line 6: RCT-101, Page 2, Line 3A.
- Schedule OA total: RCT-101, Section C, Line 3F.
- Schedule OD total: RCT-101, Section C, Line 2G.
The supplied text does not provide a mailing address or e-filing directions.
Common mistakes
Do not assume every listed tax applies to your corporation. The instructions specifically remind taxpayers that not all corporations will have expensed every tax listed on Schedule C-5.
Questions people ask
Why are income taxes listed separately on Schedule C-5?
Taxes imposed on or measured by net income that were expensed on the federal income tax return must be added back when calculating Pennsylvania corporate taxable income.
What must the Schedule C-5 total match?
The total must equal the total tax expense reported on the federal income tax return. Add Lines 1 through 5 for Line 6, Lines 7 through 15 for Line 16, and Lines 6 and 16 for Line 17.
How do I report another state's tax if it is based on the higher of two calculations?
If the liability for the year is based on net income, enter the entire tax under “Income Taxes - Other States.” Otherwise, enter the entire tax under “Other Taxes - Not Based on Income.”
How do I report another state's tax that combines an income tax with another type of tax?
Enter the income portion under “Income Taxes - Other States.” Enter the remainder under “Other Taxes - Not Based on Income.”