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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
Businesses that elect federal subchapter S status are considered Pennsylvania S corporations, unless they opt to be taxed as a C corporation in Pennsylvania by filing the REV-976, Election Not to be Taxed as a Pennsylvania S Corporation [PDF]. Pennsylvania S corporations are subject to the corporate net income tax only to the extent of built-in-gains.
Shareholders of Pennsylvania S Corporations, partners of a partnership and members of an LLC taxed as a partnership or S corporation include their shares of income, loss and credit on their personal income tax returns and are taxed at the personal income tax rate, 3.07%.