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Official Website

of the Commonwealth of Pennsylvania

    The .gov means its official.

    Local, state, and federal government websites often end in .gov. Commonwealth of Pennsylvania government websites and email systems use "pennsylvania.gov" or "pa.gov" at the end of the address. Before sharing sensitive or personal information, make sure you're on an official state website. 
    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%.