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Pennsylvania Schedule to Support Claim of Exemption From Corporate Net Income Tax Under P.L. 86-272 (REV-986)
Extracted from PDF file 2023-pennsylvania-form-rev-986.pdf, last modified July 2015Schedule to Support Claim of Exemption From Corporate Net Income Tax Under P.L. 86-272 (REV-986)
FILL IN FORM USING ALL CAPS. DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY. 9860023105 (SU) 08-23 (FI) REV-986 SCHEDULE TO SUPPORT CLAIM OF EXEMPTION FROM CORPORATE NET INCOME TAX UNDER P.L. 86-272 START Corporation Name ➜ Revenue ID 1. FEIN Tax Year Beginning MMDDYYYY Tax Year Ending MMDDYYYY Y/N Did the taxpayer or an independent contractor hired by the taxpayer make repairs or provide maintenance or service to the product sold? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Did sales personnel have the authority to collect payment for current or delinquent accounts? . . . . . . . . . . . . . . . . . . . . . . 3. Did the taxpayer or an independent contractor hired by the taxpayer install or supervise the installation of the product? . . 4. Did the taxpayer conduct training courses or seminars in Pennsylvania for personnel other than personnel involved in solicitation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Did the taxpayer provide any technical assistance or service including, but not limited to, engineering assistance or design service, when one of the purposes thereof is other than the facilitation of the solicitation of orders? 6. ......... Did the sales personnel investigate, handle, or otherwise assist in resolving customer complaints, other than direct customer complaints in relation to the solicitation of sales? ................................................. 7. Did the sales personnel have the authority to accept and approve orders? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Did the sales personnel repossess property? 9. Did the sales personnel secure deposits on sales? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............................................................ 10. Did the taxpayer or an independent contractor hired by the taxpayer pick up or replace damaged or returned property? . 11. Did the taxpayer hire, train, or supervise personnel other than personnel involved only in solicitation? ............... 12. Did the sales personnel use agency stock checks or any other instrument or process by which sales are made within Pennsylvania by sales personnel? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. Did the taxpayer maintain a sample or display room in excess of two weeks at any one location in Pennsylvania? . . . . . . 14. Did the sales personnel carry samples from which sales, exchanges, or distributions were made in any manner for consideration or other value? ............................................................... 15. Did the taxpayer own, lease, use, or maintain any of the following facilities or property in Pennsylvania: A. Any kind of office other than an in-home office located within the residence of the employee that is not publicly attributed to the company. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B. Meeting place for directors, officers, or employees. .................................................... C. Stock of goods other than samples for sales personnel or that are used entirely ancillary to solicitation. . . . . . . . . . . . D. Telephone answering service that is publicly attributed to the company or to employees of the company . . . . . . . . . . . E. Mobile stores, i.e., vehicles with drivers who are sales personnel making sales from the vehicles . . . . . . . . . . . . . . . . F. Repair Shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G. Parts Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9860023105 Reset Entire Form TOP OF PAGE PAGE 1 NEXT PAGE PRINT 9860023205 REVENUE ID REV-986 (SU) 08-23 (F!) H. Warehouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I. Real Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. Did the taxpayer consign stocks of goods or other tangible personal property to any person, including an independent contractor, for sale? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. Did the taxpayer maintain a telephone listing or other public listing within Pennsylvania for the company or for an employee as a means of contact? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. Did the taxpayer enter into a franchise or licensing agreement in Pennsylvania? ................................ 19. Did the taxpayer offer and sell extended warranty plans to its customers in Pennsylvania? ........................ 20. Did the taxpayer or an independent contractor hired by the taxpayer investigate warranty claims? .................. 21. Did the taxpayer or an independent contractor hired by the taxpayer collect current or delinquent accounts? . . . . . . . . . . 22. Did the taxpayer investigate credit worthiness? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. Did the taxpayer have any telecommuting employees in Pennsylvania other than ones whose activities were limited to the solicitation of orders for sales of tangible personal property or activities entirely ancillary to such solicitation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24. Did the taxpayer solicit, via any means, applications for its branded credit cards from Pennsylvania residents? ........ 25. Did sales personnel solicit for the sale of anything other than tangible personal property? . . . . . . . . . . . . . . . . . . . . . . . . . 26. Did the taxpayer deliver any services to customers in Pennsylvania? ......................................... 27. Did the taxpayer license the use of any intangible right which generated royalties, license fees, etc.? . . . . . . . . . . . . . . . . 28. Did the taxpayer receive income such as interest, fees, or annual charges on any loans, credit cards, mortgages, etc. from Pennsylvania residents? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Did the taxpayer make loans to Pennsylvania residents? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30. Did the taxpayer ever execute contracts in Pennsylvania? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31. Did the taxpayer have an ownership interest in a flow-through entity (directly or indirectly through one or more flow-through entities) which has nexus with Pennsylvania? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A complete description of all Pennsylvania business activities must be included. Taxpayers reporting property owned and/or rented in Pennsylvania and also claiming exemption from corporate net income tax under P.L. 86-272 must provide a description of this property below. 9860023205 Reset Entire Form PAGE 2 RETURN TO PAGE 1 PRINT
Schedule to Support Claim of Exemption from Corporate Net Income Tax Under P.L. 86-272 (REV-896)
More about the Pennsylvania Form REV-986 Corporate Income Tax TY 2023
We last updated the Schedule to Support Claim of Exemption From Corporate Net Income Tax Under P.L. 86-272 (REV-986) in February 2024, so this is the latest version of Form REV-986, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form REV-986 directly from TaxFormFinder. You can print other Pennsylvania tax forms here.
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TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form PA-41 | PA Fiduciary Income Tax Return |
| Form PA-40 ES (P/S/F) | PA-40 ES Partnership, PA S Corporation and Fiduciary - Declaration of Estimated Withholding Tax |
| Form RCT-127A | Public Utility Realty Tax Report |
| Form PA-20S-PA-65 | S Corporation/Partnership Information Return (PA-20S/PA-65) |
| Form RCT-900 | Public Utility Realty Report By Local Taxing Authorities |
View all 175 Pennsylvania Income Tax Forms
Form Sources:
Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form REV-986 from the Department of Revenue in February 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Pennsylvania Form REV-986
We have a total of thirteen past-year versions of Form REV-986 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form REV-986
Schedule to Support Claim of Exemption from Corporate Net Income Tax Under P.L. 86-272 (REV-896)
2022 Form REV-986
Schedule to Support Claim of Exemption From Corporate Net Income Tax Under P.L. 86-272 (REV-986)
2021 Form REV-986
Schedule to Support Claim of Exemption From Corporate Net Income Tax Under P.L. 86-272 (REV-986)
2020 Form REV-986
Schedule to Support Claim of Exemption From Corporate Net Income Tax Under P.L. 86-272 (REV-986)
2019 Form REV-986
Schedule to Support Claim of Exemption From Corporate Net Income Tax Under P.L. 86-272 (REV-986)
2018 Form REV-986
Schedule to Support Claim of Exemption From Corporate Net Income Tax Under P.L. 86-272 (REV-986)
2017 Form REV-986
Schedule to Support Claim of Exemption From Corporate Net Income Tax Under P.L. 86-272 (REV-986)
2016 Form REV-986
Schedule to Support Claim of Exemption From Corporate Net Income Tax Under P.L. 86-272 (REV-986)
2015 Form REV-986
Schedule to Support Claim of Exemption From Corporate Net Income Tax Under P.L. 86-272 (REV-986)
2014 Form REV-986
Schedule to Support Claim of Exemption From Corporate Net Income Tax Under P.L. 86-272 (REV-986)
2013 Form REV-986
Schedule to Support Claim of Exemption From Corporate Net Income Tax Under P.L. 86-272 (REV-986)
2012 Form REV-986
Schedule to Support Claim of Exemption From Corporate Net Income Tax Under P.L. 86-272 (REV-986)
2011 Form REV-986
2011 Schedule to Support Claim of Exemption From Corporate Net Income Tax Under P.L. 86-272 (REV-986)
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