2020 Pennsylvania Fed/State e-File Handbook (REV-993)

PENNSYLVANIA FED/STATE E-FILE HANDBOOK

Pennsylvania e-File Handbook for Authorized e-File Providers of 2020

Pennsylvania Individual Income, Corporation, Trust and Estate

and Partnership Information Returns

REV-993 (DR+) 11-20

Pennsylvania Fed/state e-File Handbook

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PAGE SECTION 1.7

1.1 OVERVIEW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1.2 WHAT'S NEW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1

SECTION 2. GENERAL INFORMATION 2.1 DEFINITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2.2. PROGRAM PARTICIPATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2.3. PROVIDER RESPONSIBILITIES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2.4. INCLUSION OF FEDERAL DATA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2.5. TIMELY-FILED SUBMISSIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2.6. AMENDED REPORTS/RETURNS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2.7. ACCEPTED FILING TYPES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2.8. SCHEMA REQUIREMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2.9. SUBMISSION AND TRANSMISSION SPECIFICATIONS . . . . . . . . . . . . . . . . . . . . . . . 4 2.10. SOFTWARE ACCEPTANCE, TESTING AND APPROVAL . . . . . . . . . . . . . . . . . . . . . . . 4 2.11. SUSPENSION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 2.12. ACKNOWLEDGEMENT OF SUBMISSIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

SECTION 3. PARTNERSHIP E-FILE 3.1. ACCEPTED PENNSYLVANIA PARTNERSHIP FORMS AND SCHEDULES . . . . . . . . . 5 3.2. SCHEDULE CHANGES AND ADDITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 3.3. EXCLUSIONS TO ELECTRONIC FILING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 3.4. SIGNATURE REQUIREMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 3.5. PAYMENT OPTIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 3.6. RE-TRANSMISSION OF REJECTED SUBMISSION . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 3.7. EXTENSION OF TIME TO FILE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 3.8. FILING REQUIREMENTS FOR PA RK1/NRK1S FOR PARTNERSHIPS . . . . . . . . . . 10

SECTION 4. CORPORATE E-FILE 4.1. ACCEPTED PENNSYLVANIA CORPORATE FORMS AND SCHEDULES . . . . . . . . . 10 4.2. SCHEDULE CHANGES AND ADDITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 4.3. EXCLUSIONS TO ELECTRONIC FILING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 4.4. SIGNATURE REQUIREMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 4.5. PAYMENT OPTIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 4.6. RE-TRANSMISSION OF REJECTED SUBMISSION . . . . . . . . . . . . . . . . . . . . . . . . . 12 4.7. EXTENSION OF TIME TO FILE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

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SECTION 5. INDIVIDUAL INCOME E-FILE 5.1. ACCEPTED PENNSYLVANIA INDIVIDUAL INCOME TAX FORMS AND SCHEDULES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 5.2. SCHEDULE CHANGES AND ADDITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 5.3. EXCLUSIONS TO ELECTRONIC FILING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 5.4. SIGNATURE REQUIREMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 5.5. REFUND OPTIONS AND DIRECT DEPOSIT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 5.6. PAYMENT OPTIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 5.7. RE-TRANSMISSION OF REJECTED SUBMISSION . . . . . . . . . . . . . . . . . . . . . . . . . . 18 5.8. EXTENSION OF TIME TO FILE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

SECTION 6. FIDUCIARY INCOME E-FILE 6.1. ACCEPTED PENNSYLVANIA FIDUCIARY INCOME TAX FORMS AND SCHEDULES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 6.2. SCHEDULE CHANGES AND ADDITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 6.3. EXCLUSIONS TO ELECTRONIC FILING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 6.4. SIGNATURE REQUIREMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 6.5. REFUND OPTIONS AND DIRECT DEPOSIT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 6.6. PAYMENT OPTIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 6.7. RE-TRANSMISSION OF REJECTED SUBMISSION . . . . . . . . . . . . . . . . . . . . . . . . . . 23 6.8. EXTENSION OF TIME TO FILE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

SECTION 7. CONTACT INFORMATION 7.1. CONTACT INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

Pennsylvania Fed/state e-File Handbook

SECTION 1.

1.1. OVERVIEW Publication REV-993, Pennsylvania e-File Handbook, provides authorized e-File providers with specific requirements and procedures for electronic filing through the Modernized e-File (MeF) platform provided by the Internal Revenue Service (IRS) also known as Fed/State e-File and identifies those items which are unique to the electronic filing of Pennsylvania returns. The procedures in this document apply to all Fed/State e-File Programs. All publications referenced in this document are available through the FTA secured State Exchange System. Check the website frequently for updated information on e-filing through the Fed/State e-File Program.

The Pennsylvania Department of Revenue, in conjunction with the IRS, will be accepting Pennsylvania individual, corporation, fiduciary and partnership returns with corresponding forms and schedules for tax year 2020. The method of submission is through the MeF platform provided by the IRS. The Fed/State e-File Program allows tax preparers and taxpayers to file federal and state returns in one electronic submission.

The process is designed to separate and encapsulate the federal and state return/report data in two distinct filings from one submission. The federal portion will contain only the data pertaining to the federal tax return. The associated state portion will contain all the data needed for filing the state returns/reports, which includes a copy of the requested federal data. If the state submission is associated with a federal submission, there will be a link contained in the state submission to the associated federal submission.

The IRS acknowledges to the transmitter the acceptance of the federal submission and receipt of the state submission. The state submission is then retrieved by the department and processed. The department acknowledges to the transmitter the processing or rejection of Pennsylvania submissions through the IRS.

The state submission consists of a manifest and payload. The manifest provides identifying information about the state submission and information the IRS needs to perform limited validation. The payload includes the state XML data, binary attachments in portable document format (PDF) and a copy of the requested federal data as required by the state.

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1.2. WHAT'S NEW Business Rule Changes

Many Partnership and Corporation rules related to payments are no longer relevant and have been removed.

Misc. other changes.

Schema Changes The PA-65 Corp form is now only supported as a standalone submission. It is no longer a schedule that can be filed with the PA20-S/65. For this same reason, Schedule CP has also been removed from the PA20-S/65 filing. Submission Types PA40NRC and PA40NRCEXT have been added to the Business schema package. Vendors will need to submit test submissions to be validated on these forms. A second section has been added to the Schedule NW. 1099-NEC is now supported in the Individual and Estate/Trust packages. Schedule W2S has been removed from the Individual package. Schedule M is now required for the PA-20S/ PA-65 filing. Misc. other changes.

Other The value of the manifest file field "StateSubmissionTyp" must match one of the values in the "Submission Type" column in section 2.9. For example, "PA20" is no longer an accepted value. For payment requests, the "TXPAmount" element and "SubAmount" and "SubAmountType" fields are no longer needed. One ACH Debit transaction will be created for every "StatePayment" or "EstimatedPayments" element. Vendors are still encouraged to provide an AddendaRecord element with a "TaxPeriodEndDate" field for estimated payments. For the foreign addresses in ReturnHeaderState, please do the following: o should not be populated with City, State, or Zip. These should be written out in the , ................
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