States / Pennsylvania

Pennsylvania

Last checked Oct 22, 2026

Pennsylvania practitioners work in at least four state logins for tax and payroll: myPATH for state taxes, UCMS for employer unemployment tax, the UC Benefits System for claims and charges, and Business Filing Services for entity filings, plus a county-level earned income tax collector under Act 32. The two biggest systems took two tries each. Revenue's first integrated tax system (Accenture, on SAP software specified in the RFP) was replaced by FAST Enterprises' GenTax, rolled out from 2019 to 2022. Labor & Industry's IBM modernization, awarded in 2006 at $109.9 million, delivered the employer tax system still in use but never delivered benefits; it cost nearly $170 million, was let expire in 2013, and the state's fraud suit settled in 2021 on undisclosed terms. Benefits moved to Geographic Solutions' system in June 2021. Pennsylvania has no state paid family leave program; bills were pending as of June 2026.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Josh Shapiro
    • Secretary of Revenue: Pat Browne Pennsylvania Department of Revenue
    • Secretary of Labor and Industry: Nancy A. Walker Pennsylvania Department of Labor & Industry
    • Secretary of the Commonwealth: Al Schmidt Pennsylvania Department of State
    • Secretary of Community and Economic Development: Rick Siger Pennsylvania Department of Community and Economic Development

Employer account numbers

Checked Oct 24, 2026.

Pennsylvania employers get two state account numbers from one myPATH registration: an employer withholding account ID from the Department of Revenue and an unemployment compensation Employer Account Number from the Department of Labor & Industry. The state's business registration overview lists withholding, unemployment compensation and workers' compensation, and names no state paid family leave or disability insurance account. Local earned income tax and local services tax are withheld by employers and remitted to the local tax collector for each Pennsylvania worksite, where the employer registers separately (DCED).

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Pennsylvania Department of Labor & Industry, Office of Unemployment Compensation Tax Services

Pennsylvania's taxable wage base stays at $10,000 per employee for 2027, as in 2026. For both years a newly liable non-construction employer pays 3.8220% and a newly liable construction employer 10.5924%, and experience rates run from 1.4190% to 10.3734%, figures that include a 9.2% surcharge and a 0.60% additional contributions tax. Employees also pay 0.07% of all gross wages, with no cap.

Taxable wage base

2027: $10,000
2026: $10,000 source Public record

New employer rate

2027: 3.822% Newly liable non-construction employers; includes the 9.2% surcharge only (the 0.60% additional contributions tax does not apply to newly liable employer rates). Newly liable construction employers pay 10.5924%.
2026: 3.822% Same as 2027: non-construction 3.8220%, construction 10.5924%, including the 9.2% surcharge. source Public record

Rate range

2027: 1.419% to 10.3734%, Basic rate (reserve ratio factor + benefit ratio factor + state adjustment factor of .0075; basic rate .0075 to .0895) plus 9.2% surcharge adjustment plus 0.60% additional contributions; interest factor .0000 Delinquent employers pay 3.0% more on the basic rate: the 2027 delinquency computed range is 4.6950% to 13.6494% (Form UC-748, Rev. 10-26).
2026: 1.419% to 10.3734%, Same structure: 9.2% surcharge, 0.60% additional contributions, 0.00% interest factor Range as stated for calendar year 2026 on the Yearly Tax Highlights page. source Public record

Other assessments

• Surcharge (Surcharge Adjustment): 9.2% of the basic contribution rate (plus the 3% delinquency increase, if any), all employers; not subject to appeal; 2026 and 2027 (2027) source Public record
• Additional Contributions: 0.60% (.0060), all employers except newly liable employers (unless delinquent); not subject to appeal; 2026 and 2027 (2027) source Public record
• Interest Factor: 0.00% for 2026 and 2027 (2027) source Public record
• Employee contributions (UC withholding): 0.07% of all gross wages (70 cents per $1,000), no wage cap, all employees including those of reimbursable employers; 2026 and 2027 (2027) source Public record

Rate notices

Contribution Rate Notice, Form UC-657, at the end of each calendar year; the Office of UC Tax Services plans to issue the 2027 notice no later than December 31, 2026.. Protest: Rate appeal within 90 days of the notice's mailing date: March 31, 2027 for a notice dated December 31, 2026. The surcharge adjustment and additional contributions are not appealable. A second-level appeal goes to the UC Tax Review Office. source Public record

Voluntary contributions

Allowed, To affect a rate, received within 30 days of the rate notice's mailing date or no later than 120 days after the start of the year, whichever is earlier: January 30, 2027 for a notice dated December 31, 2026. source Public record

Filing

Form UC-2, Employer's Report for Unemployment Compensation, and Form UC-2A, wage detail
Due: End of the month after the quarter: April 30, July 31, October 31 and January 31; next business day if the date falls on a weekend or legal holiday.
Electronic filing: Required through UCMS; employers with more than 100 employees must file wage detail by file upload or FTP. Without an approved waiver, a report not filed electronically draws a penalty of 15% of contributions payable for the quarter (minimum $125, maximum $450). Payments must be electronic when a period's liability is or was $5,000 or more.
Unemployment Compensation Management System (UCMS) source Public record

FUTA credit reduction

None. None outstanding: Pennsylvania is not among the states in Treasury's Title XII advance records for 2026-11-02 (California and Texas). DOL's actual credit reduction table shows Pennsylvania only for 2011 (0.3%), and Pennsylvania is not on DOL's list of potential 2026 credit reduction states. source Public record

Recent and coming changes

• Jan 1, 2027 2027 rates published (Form UC-748, Rev. 10-26): wage base, surcharge (9.2%), additional contributions (0.60%), interest factor (0.00%), employee rate (0.07%), rate range and new employer rates unchanged from 2026. source Public record

The total contribution rate is the basic rate plus the 3% delinquency increase if applicable, the surcharge adjustment and the additional contributions. A 3% delinquency increase applies to employers that have not filed all registration reports or are delinquent in quarterly reports or payments through the second quarter of the prior year. Employers may elect a Debit Reserve Account Balance Adjustment by April 30, 2027 for a notice dated December 31, 2026.

Not confirmed: Whether the surcharge and additional contributions count toward the FUTA credit: the Department pages read do not say. How the $10,000 wage base is set (statute not read).

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Pennsylvania withholds personal income tax at a flat 3.07% of compensation, supplemental pay included, so the employer guide describes no allowance certificate. Residents of the six reciprocal states (Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia) who file Form REV-419 are withheld for their home state instead, and other nonresidents are withheld on for work in Pennsylvania. Employers with Pennsylvania worksites also withhold the local Earned Income Tax and Local Services Tax under Act 32, and the Philadelphia wage tax, which is paid to the City's Department of Revenue.

Withholding certificate

With no certificate on file: Tax is the compensation subject to withholding for each payroll period multiplied by 3.07%. Form REV-419, Employee's Nonwithholding Application Certificate, filed with the Pennsylvania employer by a resident of a reciprocal state, or by the nonmilitary spouse of a service member whose wages are exempt under the Military Spouses Residency Relief Act. source Public record

Supplemental wages

2026: 3.07%. The employer adds the supplemental or other compensation for the current payroll period and multiplies the total by the 3.07% withholding rate. source Public record

Withholding tables

REV-415, Employer Withholding Information Guide (REV-415 (SU) 01-23) (2026). No tables: a flat 3.07% applies to resident and nonresident employees earning income in Pennsylvania. The employer withholding page read on 2026-11-03 still states 3.07%.

Reciprocity

Agreements with Indiana, Maryland, New Jersey, Ohio, Virginia, West Virginia. Employee form: REV-419, Employee's Nonwithholding Application Certificate. No Pennsylvania tax is withheld from a resident of a reciprocal state working in Pennsylvania if the employee files REV-419 with the employer; the employer then withholds and pays the tax of the employee's home state. A Pennsylvania resident working in one of these states has Pennsylvania tax withheld by the employer there. source Public record

Nonresidents working here

from the first day: employers must withhold Pennsylvania income tax from nonresidents for services performed in Pennsylvania, except under a reciprocal agreement; for work partly outside the state only Pennsylvania compensation is withheld on, and the employer must withhold on all compensation unless it keeps adequate records of Pennsylvania-source pay. REV-415, Instructions for Withholding From Nonresident Employees. source Public record

Deposits and returns

• quarterly: Total withholding under $300 per quarter. Due The last day of April, July, October and January
• monthly: $300 to $999 per quarter. Due The 15th of the following month (January to November); December is due January 31
• semi-monthly: $1,000 to $4,999.99 per quarter. Due Within three banking days after the close of each semi-monthly period (the 15th and the last day of the month)
• semi-weekly: $5,000 or more per quarter ($20,000 per year). Due Paydays Wednesday to Friday: the following Wednesday; paydays Saturday to Tuesday: the following Friday

Quarterly Withholding Return (W-3), due the last day of April, July, October and January, filed online in myPATH or by TeleFile; paper W-3 returns are not accepted. Annual reconciliation (REV-1667) is in data/inforeturns/pennsylvania.json. Payments of $1,000 or more must be made by electronic funds transfer (ACH debit, ACH credit or credit/debit card); the penalty is 3% of the tax due, up to $500. myPATH source Public record

Annual reconciliation

REV-1667, due On or before January 31 following the year in which wages were paid or distributions occurred.. With the W-2 and 1099 filing rules

Local taxes employers withhold

• Local Earned Income Tax (EIT) and Local Services Tax (LST) under Act 32: Municipalities and school districts; employers with Pennsylvania worksites withhold the higher of the resident and work-location nonresident EIT rates, plus the LST, using the employee's Residency Certification Form, and remit to the local tax collector for the worksite's tax collection district quarterly (within 30 days after the quarter), or monthly if combining all worksites with one collector. rates source Public record
• Philadelphia wage tax (resident and nonresident rates): City of Philadelphia; outside Act 32 for Philadelphia residents. Employers withhold the resident rate for employees who live in Philadelphia, and the nonresident rate for those who work in Philadelphia but live elsewhere, with remittances made directly to the Philadelphia Department of Revenue. source Public record

Out-of-state employers are not required to withhold local EIT for Pennsylvania resident employees but may do so as a courtesy, according to DCED. The New Jersey reciprocal agreement does not excuse local wage tax withholding.

Not confirmed: Whether Pennsylvania applies a convenience of the employer rule to remote employees of Pennsylvania employers is not stated in REV-415 or the employer withholding page. The City of Philadelphia wage tax pages (phila.gov) returned 403 Forbidden to a plain request, so Philadelphia's rates, deposit schedule and return were not read; the Philadelphia line rests on DCED's Act 32 FAQs. REV-415 is dated 01-23; no newer edition was found on the employer withholding page.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Pennsylvania gives residents and part-year residents a resident credit on PA Schedule G-L (Form PA-40, line 22) for income, wage or other income-measured tax paid to another state, the District of Columbia, Puerto Rico or a U.S. territory, limited to the lesser of the other state's tax or 3.07% of the income taxed there; no credit for local taxes of other states or for foreign taxes. A part-year resident reports on Form PA-40 all income from all sources while a resident and only Pennsylvania source income while a nonresident, so nonresident-period income is excluded. Nonresidents pay tax on Pennsylvania source income with no credit, and Pennsylvania is an associate member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

PA Schedule G-L, Resident Credit for Taxes Paid (one schedule for each state, and for each spouse). Line: Form PA-40, line 22 (Form PA-41, line 15 for estates and trusts). Limit: The lesser of the tax due to the other state (as adjusted) or the Pennsylvania classified taxable income earned, received or realized in the other state times the 3.07% Pennsylvania rate (Schedule G-L, line 6: lesser of line 4e or line 5). When more than one state taxes the same income, the credit may not be claimed twice. Covers: Income tax, wage tax or other tax measured by gross or net earned or unearned income paid to another state, meaning any state or commonwealth of the United States, the District of Columbia, Puerto Rico and any U.S. territory or possession, on income also subject to Pennsylvania tax in the same year. No: no credit for taxes paid to any local tax subdivision within a state (political subdivisions of other states or countries). Foreign taxes: No: taxes paid to a foreign government do not qualify (eliminated for tax years beginning on or after January 1, 2014, by Act 2013-52). Pass-through entity taxes: A credit passed through by a PA S corporation (PA Schedule RK-1) or shown on a partnership's Statement of Resident Credits for Owners of a Pass-Through Entity is claimed on Schedule G-L with the pass-through oval filled in. No credit for tax paid to another state by an S corporation that elected not to be treated as a PA S corporation. Attach: Schedule G-L for each state and a photocopy of each return filed in the other state, plus W-2s; owners also submit Schedule RK-1 and the entity's statement of income and tax by state. The credit is disallowed without the other state's return. No credit for tax paid to Indiana, Maryland, New Jersey, Ohio, Virginia or West Virginia on compensation earned there (reciprocal states). No credit for tax paid to another state on Pennsylvania source income or on intangible income that cannot be sourced to any state under Pennsylvania rules. Married couples filing jointly compute the credit separately for each spouse. PA Schedule G-L instructions (MOD 03-24) and PA Personal Income Tax Guide, Deductions and Credits. source Public record

Part-year residents: income while a nonresident

Excluded from income Pennsylvania taxes part-year residents on all income from all sources while a resident and on income earned, received and realized from Pennsylvania sources while not a resident. Other income of the nonresident period is not reported; there is no proration of the tax. Form PA-40 with residency status (P) Part-Year Resident. source Public record

Part-year residents: credit for the period of residence

Available. PA resident and part-year resident individuals complete and include PA Schedule G-L when reporting a resident credit on PA-40, line 22. PA Schedule G-L with Form PA-40, line 22. source Public record

Nonresidents: reverse credit

No. A nonresident reports all taxable income earned, received and realized from Pennsylvania sources and pays Pennsylvania tax on compensation for services performed in Pennsylvania; Schedule G-L is for residents and part-year residents. source Public record

Local income taxes

The state resident credit does not cover taxes paid to political subdivisions of other states. Any credit against Pennsylvania local income taxes is outside the PA-40 and was not researched. source Public record

Multistate Tax Compact

Associate member. source Public record

Tax year 2025 Form PA-40 instructions; the Schedule G-L instructions read are the current posted revision (MOD 03-24) and the PIT Guide chapter is dated 09-2018. Reciprocity (Indiana, Maryland, New Jersey, Ohio, Virginia, West Virginia) is covered in the withholding data.

Not confirmed: Whether a resident owner may claim the credit for another state's elective pass-through entity tax paid by a partnership or PA S corporation: the sources read describe pass-through of the entity's resident credit but do not name entity-level elective taxes. How credits against Pennsylvania local income taxes for taxes paid elsewhere work: not covered by the PA-40 sources read. Pennsylvania's residency test (domicile, or a permanent place of abode and more than 183 days) was not found in the PA-40 instructions read. Whether Pennsylvania has adopted UDITPA or the Compact's apportionment article: the corporate net income tax law was not read. No 2025-dated Schedule G-L was found at the 2025 forms path (404); no 2026 change was found in the sources read.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file the Corporate Net Income Tax Report, RCT-101, by the 15th day of the month after the federal return is due (May 15, 2026 for calendar 2025); a federal extension carries over automatically, and a corporation without one can request 60 days. Partnerships and PA S corporations file the PA-20S/PA-65 Information Return; its due date was not confirmed from the 2025 instructions. Since 2025 corporations, LLCs, LPs and LLPs file a $7 annual report with the Department of State ($0 for nonprofits): corporations by June 30, LLCs by September 30, others by December 31.

Corporate return

Corporate income tax. RCT-101, PA Corporate Net Income Tax Report. Due: On or before the 15th day of the month following the due date of the federal return, for both calendar and fiscal year filers; a weekend or holiday moves it to the next business day. For tax year 2025: May 15, 2026. Fiscal years: Same rule for fiscal year filers (the 15th day of the month after the federal due date). A DISC files by the 15th day of the 10th month after its fiscal year closes. source Public record

Corporate extension

Federal extension accepted. Same as the federal extension when one was granted; otherwise a 60-day extension on request. A copy of the federal extension request with the report; without a federal extension, request on myPATH or with REV-853 by the report's due date. Interest is charged on payments received after the due date of the report; REV-853 can carry the payment with the extension request.

S corporations

PA-20S/PA-65, PA S Corporation/Partnership Information Return (a federal S corporation is a PA S corporation unless it files REV-976 to be taxed as a C corporation; PA S corporations pay CNIT only on built-in gains). Due: April 15 for a calendar year; otherwise the 15th day of the fourth month after the close of the fiscal year. For tax year 2025: Apr 15, 2026. Five months (September 15, 2026 for a calendar year). source Public record

Partnerships

PA-20S/PA-65, PA S Corporation/Partnership Information Return. Due: April 15 for a calendar year; otherwise the 15th day of the fourth month after the close of the fiscal year. For tax year 2025: Apr 15, 2026. Five months (September 15, 2026 for a calendar year). source Public record

Individuals

Form PA-40. For tax year 2025: Apr 15, 2026. Up to six months; tax owed is paid with REV-276 or electronically on myPATH. An extension of time to file does not extend the time to pay. source Public record

Annual report

Filed with the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations through Business Filing Services.

General partnerships that are not LLPs do not file (start-up page). The annual report replaced the decennial report and began in calendar year 2025. Charities register and report separately, already on the start-up page.

Recent and coming changes

• Jan 1, 2027 Annual report enforcement: associations that fail to file reports due in 2027 become subject to administrative dissolution, cancellation or termination six months after the due date (a transition period applied to 2025 and 2026). source Public record
• Jan 1, 2026 Corporate net income tax rate steps down: 7.99% for 2025, 7.49% for 2026, 6.99% for 2027, 6.49% for 2028 and 5.99% for 2029 (REV-1200 rate table). No due date change is stated. source Public record

Pennsylvania's corporate report is due a month after the federal due date. The pass-through entity tax is not covered here.

Not confirmed: The Certificate of Annual Registration fee was not stated on the LLP page read. The general partnership exclusion comes from the start-up page and was not re-read this run.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Employer withholding payments of $1,000 or more and individual income tax payments of $15,000 or more must be made electronically, with a penalty of 3% of the payment (up to $500) for paying another way. A late personal income tax return costs 5% of the tax due a month (minimum $5, maximum 25%), and unpaid tax draws a one-time 5% underpayment penalty on top. Interest is simple daily interest at 7% a year for 2025 and 2026.

Interest on unpaid tax

The annual interest rate established by the U.S. Secretary of the Treasury that is in effect on January 1 of each calendar year applies for that year, and the department announces it annually; it stays in effect for the calendar year regardless of later federal changes. Interest equals the late or unpaid tax times the number of days times the daily rate (annual rate divided by 365; 0.000192 at 7%). Applies to Title 72 taxes due after January 1, 1982. No 2027 rate had been published when checked. Compounding: No: simple interest calculated daily. source Public record

When tax must be paid electronically

• Withholding: Payments of $1,000 or more must be made by electronic funds transfer. Methods: ACH debit, ACH credit, or credit or debit card (convenience fee); a certified or cashier's check delivered in person or by overnight courier by the due date may be used instead of EFT. ACH credit payers enroll with the department to receive the Commonwealth's bank account and routing numbers; ACH debit requires a financial institution that provides a valid ACH end point. Penalty for paying another way: 3% of the payment amount due, not more than $500, for each failure to pay by EFT. source Public record
• Individual: Estimated, extension and tax due payments equal to or greater than $15,000 must be made electronically. Methods: Electronic funds transfer through myPATH (Make a Payment). Penalty for paying another way: 3% of the payment amount, not more than $500. source Public record

Penalties

Late filing

Covers: Personal income tax (individuals, estates and trusts); withholding quarterly returns carry 5% a month of the underpayment up to 25%. 5% of any tax due for each month or fraction of a month the return is late (after the original or extended due date). Maximum: 25% of the unpaid balance. Minimum: $5. source Public record

Late payment

Covers: Personal income tax; for withholding, tax not paid by the due date of the quarterly reconciliation return draws 5% a month of the underpayment up to 50%. A one-time 5% underpayment penalty on the unpaid balance after the original due date. Maximum: 5% (personal income tax); 50% (withholding). Both apply: a late return with unpaid tax gets the late filing penalty plus an additional 5% underpayment penalty. source Public record

Estimated tax, individuals

Charged as interest. An interest penalty at the annual underpayment interest rate (daily factor 0.000192, or 7% a year, on the 2025 form). Safe harbor: No penalty when, for each installment period, timely estimated payments, withholding and credits are at least 90% of the actual tax on income for that period; or total timely payments and credits at least equal the prior year's PA income at the current year's rate (not available if no prior return or a part-year return was filed); or that prior-year figure less Tax Forgiveness was under $292; or the REV-1630 special exception applies with an amended declaration. Estimated payments are required when income not subject to withholding is expected to exceed $11,000 for 2025 ($14,000, or $430 of tax, for 2026). Form: REV-1630 (individuals), REV-1630A (farmers), REV-1630F (fiduciaries). source Public record

Penalty relief

Penalty abatement requests go to the Board of Appeals; the taxpayer must establish having acted in good faith, without negligence or intent to defraud (Tax Reform Code of 1971, Section 2706). Appeal instructions are at revenue.pa.gov/taxappeals. How: Petition to the Board of Appeals. source Public record

Other penalties

• Uncollectible check or EFT payment not credited. 10% of the face amount, not more than $100 nor less than $25. source Public record
• Fraud. 50% of the underpayment. source Public record
• Underreporting income by more than 25% through negligence or disregard of rules (Section 352(b)(2)). 25% of the underpayment. source Public record
• Frivolous return (Section 342(l)). $500. source Public record
• Failure to file a required information return (PA-41, PA-20S/PA-65, Schedule H-Corp, RK-1, NRK-1) or filing a false one. $250 for each failure. source Public record
• Failure to pay by EFT when required. 3% of the payment, not more than $500. source Public record
• Collection agency fees on unpaid taxes. Up to 39%. source Public record

Recent and coming changes

• Jan 1, 2026 The income threshold above which individuals must make estimated payments rises in steps: $9,500 for 2024, $11,000 for 2025, $14,000 for 2026, $17,000 for 2027 and $20,000 for 2028 source Public record

Withholding deposit schedules and preparer e-file mandates are in data/withholding/pennsylvania.json and data/practitioner/pennsylvania.json. The online PIT guide still says $9,500 ($292 of tax) for the estimated payment threshold; the 2025 REV-1630 and 2026 REV-413(I) give $11,000 for 2025 and $14,000 for 2026.

Not confirmed: Whether the $1,000 EFT requirement applies to sales and use tax, corporate net income tax and other business taxes was not confirmed from a primary source read; only the withholding rule was read. Corporate net income tax late filing and late payment penalties, estimated tax underpayment method, safe harbors and form were not found (RCT-101 instruction URLs tried returned 404). The refund (overpayment) interest rate was not confirmed. The Board of Appeals filing deadline for a penalty abatement petition was not read. No statutory citations (72 P.S.) were read for the penalties or interest. No 2027 interest rate had been published when checked (REV-1611 dated 11-25 lists 7% through 12/31/26).

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Pennsylvania announces disaster relief case by case: in past events the Department of Revenue said that "in general, Pennsylvania will follow" the IRS rules in a named IRS news release, for the areas in the IRS notice. The 2011 relief covered personal income, corporate, inheritance and liquid fuels and fuels tax filings and payments in 27 federally designated counties; the 2018 Hurricane Florence relief covered corporate (RCT-101) and PA-20S/PA-65 filings, with businesses asked to email a request to avoid a late filing penalty. No standing statute or published policy making conformity automatic was found.

When the IRS postpones deadlines

Announces relief case by case Announced per event. 2011 (Hurricane Irene and Tropical Storm Lee): the Department "will extend certain state tax filing and payment deadlines for business and individual taxpayers directly impacted" and "In general, Pennsylvania will follow Internal Revenue Service rules outlined in recent news releases." 2018 (Hurricane Florence): "In general, Pennsylvania will follow Internal Revenue Service rules outlined in Issue Number: IR-2018-187.". The areas in the IRS notice: in 2011, the 27 Pennsylvania counties designated as federal disaster areas; in 2018, the IRS-designated areas in North Carolina ("The extended tax return filing due dates apply to areas identified in the IRS notice"). Department of Revenue announcements in PA Tax Update No. 157 (August/September 2011) and No. 198 (August/September 2018); no statute identified. source Public record

Taxes covered

As each announcement states. 2011: the extension "generally applies to personal income tax, corporate tax, inheritance tax and liquid fuels and fuels tax filings and payments" due Aug. 26 to Oct. 30, 2011. 2018: the corporation tax report RCT-101 and the PA S corporation/partnership information return PA-20S/PA-65 filing deadlines. Not covered: 2018 Florence relief for RCT-101 filers: "This does not apply to Specialty Tax return filings or payments applicable to all returns.". source Public record

How to get relief

As each announcement states. 2018: to avoid a late file penalty assessment, corporate taxpayers emailed a request on company letterhead, signed by a corporation official, to RA-panoticeofadjustment@pa.gov, giving the name and address of the business where the tax records are located. 2011: the Department posted FAQs and a secure email system on its website and ran a dedicated toll-free hotline for the event. source Public record

Where relief is posted

Department of Revenue newsroom (no dedicated disaster relief page found)

The most recent Department disaster relief announcement read is from 2018. Searches of pa.gov found no Department of Revenue tax relief notice for later events such as the remnants of Hurricane Ida (2021) or Tropical Storm Debby (2024).

Not confirmed: Whether Pennsylvania has a statute or regulation authorizing disaster postponements of filing or payment deadlines was not found. Whether the Department followed IRS postponements for any event after 2018 was not confirmed. Penalty and interest abatement rules for disaster victims were not found in a primary source. Whether the Department gives relief for a disaster emergency proclaimed only by the Governor was not found.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $131.3B; Individual income tax payments and SECA tax $34.3B; Business income taxes $15.3B; Estate and trust income tax $2.9B; Excise taxes $2.9B; Estate tax $1.8B; Unemployment insurance tax $296M; Railroad retirement tax $92M; Gift tax $63M. source Public record

Filers moving in and out, 2022 to 2023

123,625 returns (199,298 people) with $9.4B of income moved in from other states; 135,720 returns (214,178 people) with $11.6B moved out, a net loss of $2.2B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Pennsylvania Department of Labor & Industry, Bureau of Labor Law Compliance

Pennsylvania's minimum wage is $7.25 an hour, effective July 24, 2009 under the Minimum Wage Act of 1968; no increase is set for 2027. Tipped employees may be paid a cash wage of $2.83 an hour if they make $135 a month in tips, with the employer making up any shortfall. For overtime exemptions the Department applies the federal $684 a week salary level.

Rate

$7.25 from Jul 24, 2009 Rate in effect since July 24, 2009.
$7.25 from Jul 24, 2009 No change found for 2027; the July 24, 2009 rate continues unless the law changes. source Public record

How it is set

Fixed in law The Minimum Wage Act of 1968 source Public record

Tipped employees

2026: cash wage $2.83 Only for an employee who makes $135.00 per month in tips; the employer must make up the difference if tips and $2.83 do not reach $7.25.
2027: cash wage $2.83 No change found. source Public record

Youth and training wages

Learners and bona fide high school or college students may be paid 85% of the minimum wage with a Special Certificate from the Bureau of Labor Law Compliance: learners 40 hours a week for up to eight weeks; students up to 20 hours a week, or 40 during school vacations. source Public record

Poster

Minimum Wage Law Summary (LLC-1)

The Department's FAQ says it follows the federal duties tests and the $684 per week salary level from the 2019 federal regulations; 34 Pa. Code 231.82 is shown as abrogated (July 9, 2021). No state salary threshold above the federal level is listed.

Not confirmed: Minimum Wage Act text: palegis.us returned 403 to a plain request; the statute citation rests on the Department's pages and the Pennsylvania Code authority note. Local minimums: Pennsylvania is commonly described as preempting local minimum wages; no primary source read, so left null. Pending legislation to raise the minimum wage in 2027 was not checked.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Pennsylvania has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions in 2026 or 2027. The state's business registration overview lists employer withholding and unemployment compensation as the employer accounts and names no paid leave or disability account. Paid leave bills were pending in the 2025 to 2026 session, but none was found enacted.

No state PFML or TDI contribution was found for Pennsylvania employers to withhold or report.

Not confirmed: No primary page found that states outright that Pennsylvania has no paid family leave or disability insurance program; the finding rests on the business registration overview naming only withholding and unemployment compensation accounts. Pending bills (the Family Care Act, SB 906, and HB 200, reported in secondary sources as passing the House on March 25, 2026; also SB 1241) could not be checked: palegis.us returned 403. Their status should be read on palegis.us.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. Local laws only

Pennsylvania has no state law requiring paid sick leave or paid vacation, but Philadelphia, Pittsburgh and Allegheny County require sick leave: Philadelphia 1 hour per 40 hours worked up to 40 hours a year (paid at 10 or more employees), Pittsburgh 1 hour per 30 hours up to 72 hours a year at 15 or more employees since January 1, 2026, and Allegheny County 1 hour per 35 hours up to 40 hours at 26 or more employees. There is no state family and medical leave law, so employers rely on the federal FMLA. Vacation is paid out at separation only if the employer's policy or contract provides it.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: No state statute barring local paid sick leave laws was found, and the Department of Labor and Industry points employees to Philadelphia's requirements (it does not enforce city ordinances). In 2019 the Supreme Court of Pennsylvania ruled in favor of Pittsburgh's paid sick leave ordinance. source Public record

City and county paid sick leave laws

• City of Philadelphia Promoting Healthy Families and Workplaces (Philadelphia Code Chapter 9-4100, enacted 2015): employees who work at least 40 hours a year in Philadelphia accrue at least 1 hour of sick time per 40 hours worked there, up to 40 hours a calendar year; paid at employers with 10 or more employees, unpaid at 9 or fewer; usable after 90 days; documentation only for more than 2 consecutive days; records kept 3 years; posted notice required. Excluded: independent contractors, seasonal workers, adjunct professors, employees hired for less than 6 months, interns, pool employees, employees under collective bargaining agreements, and state and federal employees. Tipped employees at employers with 10 or more must be paid $17.88 per hour of paid sick time from July 1, 2026 to June 30, 2027. source Public record
• City of Philadelphia Leave due to domestic violence, sexual assault or stalking (Philadelphia Code Chapter 9-3200): unpaid leave of 8 workweeks in 12 months from employers with 50 or more employees, or 4 workweeks from smaller employers, usable intermittently, with 48 hours' notice when practicable; combined with FMLA leave it may not exceed 12 weeks in 12 months. source Public record
• City of Pittsburgh Mar 15, 2020 Paid Sick Days Act (Pittsburgh City Code Chapter 626, passed August 3, 2015, in force March 15, 2020): employees who work at least 30 hours a year in the City accrue at least 1 hour per 30 hours worked there (1 per 35 before 2026), up to 72 hours a calendar year at employers with 15 or more employees and 48 hours at employers with fewer than 15, unless the employer sets more; usable from the 90th day; unused time carries over unless front-loaded; rehire within 6 months restores it; the employer must keep a reasonable system for notifying employees of accrued time, such as pay stubs or an online system. source Public record
• Allegheny County Dec 15, 2021 Paid Sick Leave Ordinance (Ordinance No. 15-21-OR, Article XXIV of the Allegheny County Health Department Rules and Regulations): employees who work at least 35 hours a year in the County, at employers with 26 or more employees, accrue at least 1 hour of paid sick time per 35 hours worked in the County, up to 40 hours a calendar year unless the employer sets more; usable from the 90th day; an equivalent vacation or PTO policy satisfies it. source Public record

Family and medical leave

No state family and medical leave law was found; Pennsylvania relies on the federal FMLA. The Department of Labor and Industry says no state labor law requires an employer to pay an employee not to work, and points to federal leave rules under the FMLA and ADA.

Vacation and PTO at the end of employment

Employer policy controls The Wage Payment and Collection Law counts vacation pay as a fringe benefit within wages, due by the next regular payday after separation, but only as owed under an agreement. The Department of Labor and Industry says an employer has to pay sick leave, vacation pay or severance only if it has a policy or contract to pay them and must follow its own rules. (Wage Payment and Collection Law, Act of July 14, 1961, P.L. 637, No. 329, sections 2.1 and 5 (43 P.S. 260.2a and 260.5)) source Public record

Other leave the law requires

Recent and coming changes

• Jan 1, 2026 Pittsburgh Ordinance No. 11-2025 raised sick leave accrual to 1 hour per 30 hours worked and the yearly caps to 72 hours (15 or more employees) and 48 hours (fewer than 15). in effect source Public record
• Jul 1, 2026 Philadelphia's paid sick time rate for tipped workers at employers with 10 or more employees is $17.88 an hour, set by the Office of Worker Protections from tipped wage data, through June 30, 2027. in effect source Public record

What was checked: Checked the Department of Labor and Industry's wage FAQs, the Wage Payment and Collection Law, 51 Pa.C.S. Chapter 73 (military leave), 35 Pa.C.S. 7423 (volunteer responders), Philadelphia's sick leave and domestic violence leave law materials, Pittsburgh's Office of Equal Protection pages, guidelines and notice, and Allegheny County's FAQ. Not listed because they only bar firing and say the employer need not pay for the time: jury service (42 Pa.C.S. 4563, which does not apply to retail or service employers with fewer than 15 employees or manufacturers with fewer than 40) and crime victims, family members and witnesses attending court (18 Pa.C.S. 4957). The Department says holiday pay is not required by law and depends on the employer's policy.

Not confirmed: palegis.us and legis.state.pa.us returned 403 to curl; the military, responder, jury and crime victim statutes were read only as text from the government index. Pending 2025 to 2026 state bills on paid sick leave or family leave (for example HB 200, reported in secondary sources as passing the House on March 25, 2026) could not be checked there. phila.gov returned 403 to curl (CloudFront); all Philadelphia facts rest on government index text of the City's ordinance PDF (posted 2019), its 2020 flyer, its resources page, the August 4, 2026 tipped rate post and its domestic violence leave page, and of the Philadelphia Code on codelibrary.amlegal.com. The ordinance's effective date (2015) and any amendments after 2019 were not confirmed. Pittsburgh's updated Chapter 626 PDF (city-of-pittsburgh-pa-paid-sick-days-act-updated-2025.pdf) downloaded but its text could not be extracted (font encoding). Guideline 3(e)(2) says employees of employers with fewer than 15 employees accrue 48 hours of Unpaid Sick Time, while the City's notice and Guideline 3(c) say paid leave applies regardless of size; the ordinance text should settle which is right. Allegheny County's FAQ states only the rule for employers with 26 or more employees; the rule for smaller employers and the County ordinance text were not read. Philadelphia's domestic worker law and any other Philadelphia or Pittsburgh leave ordinances were not checked.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales, use and hotel occupancy tax

Checked Nov 3, 2026

Pennsylvania's sales tax is 6%, plus a 1% local tax in Allegheny County and 2% in Philadelphia, which vendors collecting the state tax also collect; under Act 21 of 2026 the local tax follows where the item or service is delivered, retroactive to January 1, 2026, with enforcement from October 1, 2026. A seller with no physical presence must register once its Pennsylvania gross sales exceed $100,000 in the prior calendar year; there is no transaction count.

State rate

6% 72 P.S. § 7202 source Public record

Local taxes

Yes, collected by the state. Only two local sales taxes exist: 1% in Allegheny County and 2% in Philadelphia, collected by vendors already collecting the state tax. Act 21 of 2026 (enacted July 12, 2026, retroactive to tax years after December 31, 2025) moved the local tax from the point of sale (where the vendor is located) to the destination (where the item or service is delivered); the Department will not enforce the new rule before October 1, 2026. The Retailer's Information Guide (REV-717, 02-26) still describes the earlier origin rule. The Department has no address lookup; it points vendors to public ZIP code resources. source Public record

Remote sellers

$100,000; counts gross: gross sales on all channels into Pennsylvania, taxable and nontaxable; a marketplace seller counts direct sales and sales through facilitators that do not collect for it sales; Prior calendar year, with each collection period running April 1 to March 31 (for example, calendar 2025 sales set the obligation from April 1, 2026 through March 31, 2027); since Jul 1, 2019. A seller over the threshold for a calendar year registers and collects for the collection period beginning the following April 1; the first period ran July 1, 2019 through March 31, 2020, based on 2018 sales. The Department's pages variously describe the threshold as at least $100,000 or more than $100,000 of annual gross sales; REV-717 says more than $100,000 in the previous calendar year. A remote seller that uses one of the Department's certified service providers (Avalara, Sovos, TaxCloud) need not hold a Pennsylvania license or file returns while it does. source Public record

Marketplace facilitators

Must collect (Pennsylvania annual gross sales of more than $100,000; a facilitator with no physical presence counts both facilitated and direct sales.), since Jul 1, 2019 source Public record

Streamlined Sales Tax

Not a member source Public record

Registration

Sales, Use and Hotel Occupancy Tax License Register Register through the Pennsylvania Online Business Tax Registration on myPATH, the same process for out-of-state sellers. A copy of the license is displayed at each place of business; licenses renew automatically every five years if filings and payments are current. source Public record

Filing

• monthly with prepayment (AST Level 1): Actual tax liability of $25,000 but less than $100,000 per quarter: prepay 50% of the same month's liability for the prior year, or at least 50% of the current month's
• monthly with prepayment (AST Level 2): Actual tax liability of $100,000 or more per quarter: prepay 50% of the same month's liability for the prior year
• monthly: Actual tax liability less than $25,000 but greater than $600 per quarter
• quarterly: Actual tax liability less than $600 per quarter but greater than $300 a year
• semiannual: Actual tax liability of $300 or less a year

Due: The 20th day of the month after the period (monthly and quarterly); semiannual returns August 20 (January to June) and February 20 (July to December); AST prepayments by the 20th of the current month.
Electronic filing: Returns are filed on myPATH, or by TeleFile only on request for a stated reason; payments of $1,000 or more must be made by electronic funds transfer.
Vendor discount: Timely filing vendor discount of 1% of tax collected, capped at $25 for a monthly return, $75 quarterly and $150 semiannual (Act 84 of 2016, returns for periods ending after August 1, 2016).
myPATH source Public record

Certificates

Resale: REV-1220, Pennsylvania Exemption Certificate (unit or blanket), checking reason 3 (property will be resold) with the purchaser's Pennsylvania Sales Tax License ID, or an explanation under reason 8 if no license is required.
Exemptions: The same REV-1220 is used for other exemptions (for example use directly in the purchaser's operation, purchases by an organization holding a Sales Tax Exemption Number, and public utility service). source Public record

Recent and coming changes

• Jan 1, 2026 Act 21 of 2026: Philadelphia's 2% and Allegheny County's 1% local sales taxes are now based on the destination (where the product or service is delivered) instead of the vendor's location. Enacted July 12, 2026, retroactive to tax years after December 31, 2025; the Department will not enforce the rule until October 1, 2026. source Public record

The local tax change matters most to sellers outside Philadelphia and Allegheny County that deliver into them, and to sellers inside them that deliver elsewhere; the Department says state sales tax and state and local use tax rules did not change.

Not confirmed: The text of Act 21 of 2026 could not be read: palegis.us returned 403 to an automated read. The statutory citation for the remote seller and marketplace rules (Act 13 of 2019, 72 P.S. § 7213.2 and related sections) was not read directly. No Department page read states whether there is a license fee, or whether Pennsylvania accepts the MTC or Streamlined certificates. The date the 6% rate took effect was not read; left null. Reduced rates (for example the exemptions for most food and clothing) were not checked against a primary source.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Pennsylvania statute limiting or barring a seller's credit card surcharge was found. A 2025 House bill on payment fees was reported from committee in 2026 but has not passed the House. The Department of Revenue's retailer guide says tax is collected on the full purchase price but does not address card surcharges.

The rule

No Pennsylvania statute on a seller's credit card surcharge was found.

Cash discounts

No Pennsylvania statute on cash discounts was found.

Sales tax on the surcharge

Not stated No Department of Revenue rule, bulletin or ruling on a credit card surcharge charged by a seller was found. The Retailer's Information Guide (REV-717, 02-26) says tax is collected on the full purchase price without any deduction for labor, shipping, handling, delivery or installation (72 P.S. § 7201(g); 61 Pa. Code § 33.2), and does not mention card surcharges. source Public record

What was checked: Web searches for a Pennsylvania credit card surcharge statute found none; law firm and processor pages say Pennsylvania has no statute on the practice. The General Assembly's site (palegis.us) refused automated reads, so Title 12 (Commerce and Trade) and the Unfair Trade Practices and Consumer Protection Law (73 P.S. § 201-1 et seq.) were not read directly. HB 1780 of 2025 (Transparent Payment Fees Act, amending Title 12 to provide for transparent payment fees) was read on the General Assembly's site without saving a copy: referred to committee August 4, 2025, reported and re-referred to Rules June 9, 2026, laid on the table September 8, 2026, with no House passage; its text was not read. The Department of Revenue Answer Center was not searched. A full-text search of government sites (state code and agency pages) on 2026-11-05 found no seller surcharge provision.

Not confirmed: palegis.us refused automated reads (https://www.palegis.us/legislation/bills/2025/hb1780), so the Unfair Trade Practices and Consumer Protection Law and Title 12 Pa.C.S. were not read on the General Assembly site; a browser read of both is needed to confirm no surcharge provision. HB 1780 (2025) bill page and text read without saving a copy: https://www.palegis.us/legislation/bills/2025/hb1780; whether it addresses seller surcharges was not confirmed. Department of Revenue position on sales tax on a credit card surcharge: none found; the Answer Center (revenue-pa.custhelp.com) was not searched.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026

Pennsylvania has a personal income tax but no pass-through entity tax election. Senate Bill 396 of the 2025 to 2026 session, which would create a new elective tax at the pass-through entity level to make state income tax federally deductible, was on the Senate Finance Committee's agenda for April 1, 2025; no source read shows it passing the Senate or the House.

The same April 1, 2025 Senate Finance Committee agenda listed Senate Bill 253, which would create a personal income tax credit for Pennsylvania resident partners who incur pass-through entity taxes in other jurisdictions. Source: https://finance.pasenategop.com/finance-040125/

Not confirmed: Floor action on SB 396 and SB 253 after April 1, 2025, and whether any House PTET bill passed a chamber: the General Assembly's bill pages (palegis.us and legis.state.pa.us) returned 403 to automated reads. A secondary report says the Finance Committee advanced SB 396 and re-referred it to Appropriations on April 2, 2025. Whether a Pennsylvania resident gets a credit for another state's PTET: secondary sources say S corporation shareholders can and partners cannot; the Department of Revenue's guidance was not read (revenue.pa.gov documents redirected to a search page). A Department of Revenue statement that Pennsylvania has no PTET was not found; the summary rests on SB 396's description as creating a new elective tax.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: Corporate Net Income Tax

Pennsylvania's personal income tax is its own computation (classes of income, no standard, itemized or personal deductions), so the federal tips, overtime, car loan and senior deductions have no Pennsylvania counterpart and bonus depreciation is not allowed. The Corporate Net Income Tax starts from federal taxable income and follows federal law except where the statute decouples; Act 45 of 2025 (HB 416, the November 2025 Fiscal Code amendments) decoupled it from domestic research expensing and the 2022 to 2024 catch-up (20% a year recovery), qualified production property expensing (section 168(n)) and the EBITDA interest limit. Pennsylvania already required MACRS without bonus depreciation for corporations.

Follows the Code

Individuals: Selective: adopts listed sections. Corporations: Rolling: follows the Code as it changes. 72 P.S. 7303 (personal income tax classes and cost recovery); Tax Reform Code of 1971 section 401(3), 72 P.S. 7401(3) (Corporate Net Income Tax taxable income)
The personal income tax adopts only specific federal rules (for example section 179 limits, which the Department says Act 53 of 2022 incorporated from tax years beginning January 1, 2023). The Corporate Net Income Tax follows federal taxable income except the statute's decouplings (bonus depreciation since Act 72 of 2018, and the Act 45 of 2025 items). source Public record

Starting point

Individuals: own computation
Corporations: federal taxable income source Public record

Response to Public Law 119-21

Decoupled. Act 45 of 2025 (HB 416, PN 2576), amending the Fiscal Code (Act 176 of 1929), November 2025. Years: Research expenditures: taxable years beginning after December 31, 2024. Qualified production property: immediately (including certain fiscal year 2024 filers). Section 163(j): taxable income computed under section 163(j) as in effect on December 31, 2024.
Act 45 applies to the Corporate Net Income Tax only. The Department's comparison table says the personal income tax does not incorporate sections 174, 174A or 168(n), has no bonus depreciation, and has no 163(j) limitation. source Public record

Provision by provision

Other differences

• Opportunity zones: under Act 13 of 2019, gains excluded federally for a qualified opportunity zone investment are also excluded from the personal income tax; the Corporate Net Income Tax follows federal law. source Public record
• GILTI renamed net CFC tested income: the Department's table refers to its Corporation Tax Bulletin 2019-02 (Revised). source Public record

Guidance from the state

• PA Treatment for Tax Cuts and Jobs Act, One Big Beautiful Bill Act (comparison tables)
• Act 45 of 2025: Corporate Net Income Tax provisions
• State Tax Legislative Summary, November 2025 (Act 45 of 2025)

On section 179 for the personal income tax, the Department's comparison table (Act 53 of 2022 incorporated the federal limits from 2023) and the 2025 PA-40 instructions (section 179 as amended to January 1, 1997, whichever is earlier) read differently; both are recorded.

Not confirmed: The exact signing date of Act 45 of 2025 (a search snippet says November 12, 2025) could not be read: palegis.us returned 403. Whether a 2026 bill would exclude tips or overtime from the personal income tax was not checked (palegis.us blocked).

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

No Pennsylvania state law in effect today requires employers to show pay in job postings or to disclose a pay range to applicants or employees. The Department of Labor and Industry's labor law pages describe the Equal Pay Law, which bars sex-based pay differences, and no posting or disclosure rule. A new labor law, Act 101 of 2026, takes effect December 21, 2026; its subject was not confirmed.

Salary history ban: Not determined. No statewide salary history rule was found on the Department of Labor and Industry's pages; the statutes on palegis.us could not be read (403). Local salary history rules were not read (phila.gov returned 403).

What was checked: Checked: the Department of Labor and Industry's Labor Law Compliance page and its Equal Pay Law page (the Equal Pay Law, Act 694 of 1959, prohibits paying employees of one sex less than the other for equal work; neither page mentions pay in postings or pay range disclosure). The General Assembly's site (palegis.us), which holds the statutes and bill histories, returned 403 to every automated read, so the labor code itself could not be read. Local: the City of Pittsburgh's Legistar records were searched by title for salary, transparency, pay range, wage range and job posting, and showed no ordinance requiring pay in private job postings. Philadelphia's code and Legistar data and phila.gov refused automated reads. Act 101 of 2026, signed October 22, 2026 and effective in 60 days, is not a pay transparency law: the General Assembly lists it as the Pennsylvania Prevailing Wage Act amendment enacted from SB 908 (https://www.palegis.us/statutes/unconsolidated/law-information?sessYr=2026&sessInd=0&actNum=101, read in a browser 11/2/2026). House Bill 560, which would amend the Equal Pay Law to require pay ranges in job postings, was referred to the House Labor and Industry Committee on February 12, 2025 and had no later action (https://www.palegis.us/legislation/bills/2025/hb560, read in a browser 11/2/2026).

Not confirmed: Pennsylvania statutes (Equal Pay Law, Wage Payment and Collection Law, Human Relations Act) could not be read on palegis.us (403); the no-law conclusion rests on the Department of Labor and Industry's pages. Philadelphia: whether any ordinance requires pay in postings (phila.gov, the Philadelphia Legistar API and the American Legal code library refused automated reads). Pending bills that passed a chamber in the 2025 to 2026 session could not be checked on palegis.us.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Pennsylvania Department of Revenue

Pennsylvania's power of attorney is Form REV-677, a limited authorization for named tax types, periods and purposes that is sent only when a Department employee asks for it; no Department statement on the federal 2848 was found. No paid preparer registration program was found, but preparers must put their PTIN on PA returns ($50 per omission). Third party preparers who prepare at least 11 PA-40, PA-20S/PA-65, RCT-101, PA-3, PA-W3 or REV-1096 returns must e-file them, and a client who wants paper is marked with the E-File Opt Out oval on the PA-40.

Power of attorney

Form REV-677, Power of Attorney / Declaration of Representative for Pennsylvania Taxpayers (07-25). An individual, not an organization, firm or partnership, with a designation code: attorney, CPA, officer of the taxpayer, full-time employee, immediate family member, fiduciary, qualifying student or law graduate in a low income taxpayer clinic, or other (with an attachment). Attorneys, CPAs, enrolled agents and low income taxpayer clinic representatives need no notary or witnesses; all others need a notary or two witnesses. Limited to the tax types, tax periods and purposes listed (audit, filing a return, general inquiry, filing an appeal, other); the representative may do any act the taxpayer can except receive refund checks or sign a return unless granted. Returned only to the Department employee who requested it, in the manner requested; practitioners should not send unsolicited REV-677 forms, which are disregarded. Must be signed by the taxpayer and representative and dated within 30 days of its intended use; the form can also revoke a prior authorization. form source Public record

Federal Form 2848

Not stated No Department statement on federal Form 2848 was found; the REV-677 instructions say the Department provides REV-677 when it needs an authorization.

Information only

Form REV-467, Authorization for Release of Tax Records (07-25). Authorizes the Department to release the tax return documents listed to the taxpayer or to a designated individual, agency or firm; it does not grant representation. source Public record

Preparer registration

No program found

Preparer ID on returns

No state preparer number. Since tax years beginning January 1, 2020, Act 13 of 2019 requires paid preparers to put their PTIN on all PA personal income tax returns, with the firm's EIN. PTIN: required. Penalty: $50 administrative penalty per occurrence, up to $25,000 a year. source Public record

E-file mandate for preparers

Third party preparers who prepare at least 11 of any of these: PA-20S/PA-65, PA-40, RCT-101, REV-1096, PA-3 or PA-W3, counting original and amended, full and part year returns that can be e-filed, across all the preparer's employees and locations; once subject, always subject (Act 71 of 2013, tax years beginning on or after January 1, 2013). Individual (PA-40) and business (PA-20S/PA-65, corporate tax report RCT-101, sales use and hotel occupancy PA-3, employer withholding PA-W3, liquid fuels REV-1096). Volunteer and unpaid preparers, typists, employees preparing returns for the business's own officers and employees, and fiduciaries are not covered. Client opt-out: PA-40: the preparer fills in the E-File Opt Out oval when the taxpayer asks for a paper return. The 2013 notice also requires the taxpayer's direction in writing, signed (for a corporation by an officer), kept and given to the Department on request; a preparer can ask for an undue hardship waiver in writing. source Public record

Transcripts and account records

Online in myPATH, which shows tax records including a statement of account, 24/7. Without myPATH: Form REV-467 emailed to ra-rvpa-rvdisclosure@pa.gov or mailed to Attn: Disclosure Office, PA Department of Revenue, PO Box 281200, Harrisburg PA 17128-1200, with photo ID and authorization documents. Form REV-467, Authorization for Release of Tax Records. Who can ask: The taxpayer or a designated individual, agency or firm; someone else making the request must include a REV-677 power of attorney (or estate authority for a deceased taxpayer). Copies of previously filed returns for the tax types and periods listed, sent by email if an email address is given; not inheritance tax records (from the county Register of Wills). Turnaround: Four to six weeks for a REV-467 request. Online for representatives: Yes: myPATH shows tax records and a statement of account, and a third party with access can view the client's account. request source Public record

Online access for professionals

myPATH (third party logon). A third party with access can file the client's returns, make payments and view account details and notices for the accounts granted. The tax professional logs in to myPATH as a third party and requests access to the client's account. If the client has no myPATH profile, access is granted once validations are verified (for example a PATH Letter ID, a recent payment amount or a recent return line item); if the client has a profile, the client grants the access. source Public record

Practitioner line

No dedicated practitioner line found; the Resources for Tax Professionals page lists 1-888-PATAXES and Schedule a Call. source Public record

Recent and coming changes

• Forms REV-677 and REV-467 carry new 07-25 revisions source Public record

The e-file mandate details come from the Department's October/November 2013 PA Tax Update, which announced the Act 71 of 2013 rules; the 2025 PA-40 instructions confirm the opt-out oval. The Department's Customer Service Center answers (revenue-pa.custhelp.com) returned an error page and were not read. No paid preparer registration program was found; registration is set to false on that basis.

Not confirmed: Whether the Department accepts federal Form 2848 in place of REV-677 A primary source stating that Pennsylvania has no paid preparer registration rule (registration false rests on absence) Penalty for not e-filing under the preparer mandate Any fee for REV-467 copies Current myPATH third party help pages (revenue-pa.custhelp.com answers 3895 and 4097 returned an error page) Whether the PA-40 has a preparer discussion check-box

Rules for tax professionals in every state

Federal tax data sharing

28 IRS data-sharing agreements with agencies in Pennsylvania, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Pennsylvania Department of Labor & Industry, Office of UC Tax Services source Public record. FUTA: The IT contact listed for Pennsylvania is at Deloitte Consulting, LLP (Atlanta). GAO-09-45 notes that Pennsylvania may not participate in the nationwide SRFMI rollout planned for July 2009. How the IRS shares tax data with the states

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