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PA-65 Corp, Directory of Corporate Partners – Notice of Obligation to Withhold for Partnerships and Limited Liability Companies Filing as Partnerships
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Approved Third-Party Software Vendors For S Corporation/Partnership/LLC Fed/State e-file
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Forms and Publications
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Customer Service Center Commonly Asked Questions
Tax Types and Information
Partnerships/ S Corporations/ Limited Liability Companies
All corporations and limited liability companies doing business in Pennsylvania are required to pay corporate net income tax. Businesses that elect federal subchapter S status are considered Pennsylvania S corporations and are subject to the corporate net income tax only to the extent of built-in-gains.
Rather, shareholders in the businesses considered S Corporations are taxed at the personal income tax rate, 3.07 percent. Shareholders of an S Corporation include their shares of income, loss and credit on their personal income tax returns.
Partners in a partnership and members of an LLC taxed as a partnership or S Corporation are taxed at the personal income tax rate, 3.07 percent.