Income/Franchise:
Pennsylvania: Philadelphia DOR Amends Rule on Reporting Federal Income Tax Changes
Amended Reg. section 204, City of Philadelphia, Pa. Dept. of Rev. (6/29/22). The City of Philadelphia, Pennsylvania (City) Department of Revenue (Department) recently amended a rule addressing, among other City tax return filing and payment obligations, how and when City taxpayers must report to the Department any “final determination” changes made to a taxpayer’s federal taxable income from an initial filing that has been resolved conclusively through a federal income tax audit, a closing agreement, or the federal court system. Under the amended rule, a “Report of Change” must be filed with the Department within 180 days (rather than 75 days) following a final determination, as defined by the rule. Please contact us with any questions.
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