Pennsylvania Gross Receipts Tax (GRT) Report

Gross Receipts Tax (GRT) Report
Gross Receipts Tax (GRT) Report - Telecommunications - Tax Years 2004 to Present (RCT-111)
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING
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1110022105

rct-111

OFFICIAL USE ONLY
Date Received (Official Use Only)

Page 1 of 7

08-22 (FI)

groSS receIPtS taX (grt) rePort
teLecoMMUNIcatIoNS

c

Tax Year Begin:
START

Revenue ID

Federal ID (FEIN)

Parent Corporation (FEIN)

➜

Tax Year End:

12/31/20_ _
Due Date: March 15
Please select correct letter in drop down

Taxpayer Name
First Line of Address

Check to Indicate a Change of Address
Amended Report (Include REV-1175.)
First Report

Second Line of Address

Final Report (See Instructions.)

City

State

ZIP

Out of Existence Date:

Phone
Email

USe whoLe DoLLarS oNLy

1a.
1b.
1c.
1d.
2.
3.
4.
5.
6.
7.
8.
9.
10.

Intrastate Gross Receipts Tax Liability (Page 2, Line 26, Column A)
Interstate Gross Receipts Tax Liability (Page 2, Line 26, Column B)
Mobile Gross Receipts Tax Liability (Page 2, Line 26, Column C)
Total Gross Receipts Tax Liability (Line 1a plus Line 1b plus Line 1c)
Total Estimated Payments
Total Payments Carried Forward From Prior Year Return
Total “Restricted” Tax Credits
Total Credit: (Line 2 plus Line 3 plus Line 4)
Tax Due: (If Line 1d is more than Line 5, enter the difference here.)
Remittance
Overpayment: (If Line 5 is more than Line 1d, enter the difference here.)
Refund: (Amount of Line 8 to be refunded after offsetting all unpaid liabilities)
Transfer: (Amount of Line 8 to be credited to the next tax year after offsetting
all unpaid liabilities)

1a.
1b.
1c.
1d.
2.
3.
4.
5.
6.
7.
8.
9.
10.

1110022105

corporate officer Information:

Officer Last Name

Social Security
Number of Officer

Officer First Name
Title of Officer

Phone
Email

I affirm under penalties prescribed by law, this report, including any accompanying schedules and statements, has been examined by me and to the best of my
knowledge and belief is a true, correct and complete report. If this report is an amended report, the taxpayer hereby consents to the extension of the assessment
period for this tax year to one year from the date of filing of this amended report or three years from the filing of the original report, whichever period last expires,
and agrees to retain all required records pertaining to that tax and tax period until the end of the extended assessment period, regardless of any statutory
provision providing for a shorter period of retention. For purposes of this extension, an original report filed before the due date is deemed filed on the due date.
I am authorized to execute this consent to the extension of the assessment period.

Signature of officer

Date
Signature of Officer – Please sign after printing

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1110022205

rct-111

08-22 (FI)

Revenue ID

Page 2 of 7

SoUrce of groSS receIPtS

USe whoLe DoLLarS oNLy

Column A
PA TAXABLE
INTRASTATE

Column B
PA TAXABLE
INTERSTATE

Column C
PA TAXABLE
MOBILE

c

Local Network Service
1.
2.
3.
4.
5.
6.

FCC-5000 – Basic Local Service (Class B Account)
FCC 5001 – Basic Area (Class A Account)
FCC 5002 – Optional Extended Area
(Class A Account)
FCC 5003 – Cellular Mobile (Class A Account)
FCC 5040 – Private Line (Class A Account)
FCC 5060 – Other Basic Area (Class A Account)

Network access Service
7.
8.
9.

FCC 5081 – End User
FCC 5082 – Switched Access
FCC 5083 – Special Access

Long Distance Network Services
10. FCC 5100 – Long Distance Message

Miscellaneous – 5200
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.

Transport and Termination of Local Telecom Traffic
Unbundled Network Elements
Private Mobile Telephone Services
Collections Overages
Charges Customer Checks Returned Nonpayment
Late Payment Charges
All Other Taxable Sources - Attach Schedule
FCC 5230 – Directory (Class A Account)
FCC 5280 – Nonregulated Operating Income
FCC 7100 – Other Operating Income
FCC 7300 – Nonoperating Income
All Other Nontaxable Sources – Attach Schedule
Total Taxable Receipts
(Sum of Line 1 through Line 22)
Tax (Line 23 times tax rate - See Instructions.)
Tax Credits (Applies to Interstate
and Mobile only)
Tax (Line 24 minus Line 25)

27. Source of Report Information (A=FCC, B=PUC, C=Federal Tax)

Preparer’s Information:

28. Accounting method for GRT (A=Accrual, B=Cash, C=Other)

Firm Name
Firm FEIN
Address
City
State
ZIP

Individual Preparer Name
Phone
Email
Social Security Number
or PTIN

1110022205
I affirm under penalties prescribed by law, this report, including any accompanying schedules and statements, has been prepared by me and to the best of
my knowledge and belief is a true, correct and complete report.

Signature of Preparer

Date
Signature of Preparer – Please sign after printing

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1110022305

rct-111

08-22 (FI)

Page 3 of 7

groSS receIPtS taX - teLecoMMUNIcatIoNS

c

Taxpayer Name
Revenue ID

Pa SaLeS for reSaLe eXeMPtIoN ScheDULe
for taX year:

12/31/20

USe whoLe DoLLarS oNLy
Name of
reseller

ack. Notice No.
(last 8 digits)

(a)
Intrastate (11)
gross receipts

feIN

(column a)

(B)
Interstate (12)
gross receipts

(column B)

(c)
Mobile (13)
gross receipts

(column c)

totals

1110022305
grand total (Sum of Columns A, B and C)
Notice to Taxpayer: Allowance of the Sales for Resale Exemption is contingent on the validation of
the listed entities’ subjectivity to gross receipts tax.

1110022305
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1110022305
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rct-111

08-22 (FI)

Page 4 of 7

1110022405

Revenue ID

groSS receIPtS taX - teLecoMMUNIcatIoNS

Source of gross receipts

Column 1

Column 2

Column 3

Total Gross
Receipts
Everywhere

Receipts from Business
Conducted in
Other States

Adjustment for
PA Bad Debts
(Provide Details)

Local Network Service
1. FCC-5000 – Basic Local Service
(Class B Account)
2. FCC 5001 – Basic Area (Class A Account)
3. FCC 5002 – Optional Extended Area
(Class A Account)
4. FCC 5003 – Cellular Mobile (Class A Account)
5. FCC 5040 – Private Line (Class A Account)
6. FCC 5060 – Other Basic Area
(Class A Account)

Network access Service
7. FCC 5081 – End User
8. FCC 5082 – Switched Access
9. FCC 5083 – Special Access

Long Distance Network Services
10. FCC 5100 – Long Distance Message

Miscellaneous – 5200
11. Transport and Termination of Local Telecom Traffic
12. Unbundled Network Elements
13. Private Mobile Telephone Services
14. Collections Overages
15. Charges Customer Checks Returned Nonpayment
16. Late Payment Charges
17. All Other Taxable Sources (Attach Schedule.)
18. FCC 5230 – Directory (Class A Account)
19. FCC 5280 – Non-regulated Operating Income
20. FCC 7100 – Other Operating Income
21. FCC 7300 – Non-operating Income
22. All Other Non-taxable Sources (Attach Schedule.)
23. Total (Sum of Line 1 through Line 22)

1110022405
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1110022405

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rct-111

08-22 (FI)

Page 5 of 7

1110022505

Revenue ID

groSS receIPtS taX - teLecoMMUNIcatIoNS

Source of gross receipts

Column 4

Column 5

Column 6

Nontaxable PA
Receipts
(Provide Details)

PA Sales for
Resale

PA Taxable
Receipts

Local Network Service
1. FCC-5000 – Basic Local Service
(Class B Account)
2. FCC 5001 – Basic Area (Class A Account)
3. FCC 5002 – Optional Extended Area
(Class A Account)
4. FCC 5003 – Cellular Mobile (Class A Account)
5. FCC 5040 – Private Line (Class A Account)
6. FCC 5060 – Other Basic Area
(Class A Account)

Network access Service
7. FCC 5081 – End User
8. FCC 5082 – Switched Access
9. FCC 5083 – Special Access

Long Distance Network Services
10. FCC 5100 – Long Distance Message

Miscellaneous – 5200
11. Transport and Termination of Local Telecom Traffic
12. Unbundled Network Elements
13. Private Mobile Telephone Services
14. Collections Overages
15. Charges Customer Checks Returned Nonpayment
16. Late Payment Charges
17. All Other Taxable Sources (Attach Schedule.)
18. FCC 5230 – Directory (Class A Account)
19. FCC 5280 – Non-regulated Operating Income
20. FCC 7100 – Other Operating Income
21. FCC 7300 – Non-operating Income
22. All Other Non-taxable Sources (Attach Schedule.)
23. Total (Sum of Line 1 through Line 22)

1110022505
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1110022505

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rct-111

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1110022605

Page 6 of 7

Revenue ID

teLecoMMUNIcatIoNS groSS receIPtS taX
creDIt ScheDULe - INterState
for taX year: 12/31/20011
receipts taxable in Pa
and another State

other
State

tax rate for
other State

tax Paid on these
receipts to other State

Pa tax Paid on
these receipts

Lower of Pa taxes or
tax Paid to other State

total credit (Carry to Page 2, Line 25, Column B)
If claiming this credit, a copy of the return filed with the other state(s) must be attached.

1110022605
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1110022705

Page 7 of 7

Revenue ID

teLecoMMUNIcatIoNS groSS receIPtS taX
creDIt ScheDULe - MoBILe
for taX year: 12/31/200110
receipts taxable in Pa
and another State

other
State

tax rate for
other State

tax Paid on these
receipts to other State

Pa tax Paid on
these receipts

Lower of Pa taxes or
tax Paid to other State

total credit (Carry to Page 2, Line 25, Column C)
If claiming this credit, a copy of the return filed with the other state(s) must be attached.

1110022705
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Instructions for RCT-111

Gross Receipts Tax (GRT) Report - Telecommunications Companies

RCT-111 (SU) IN 10-23

HIGHLIGHTS
● The RCT-111 can now be filed electronically at
mypath.pa.gov.
● All RCT-111 gross receipts taxpayers are required to make
an annual estimated prepayment of tax. Failure to do so
will result in an assessment of Underpayment Interest and
could result in the taxpayer losing operating authority in the
state of Pennsylvania.
For further guidance, refer to the “Estimated Payment Instructions” on Page 3.
● All payments of $1,000 or more must be made electronically or by certified or cashier’s check remitted in person or by express mail courier.
● Use ONLY whole dollars when preparing tax reports.
● PA sales for resale exemptions must be reported on Page
3 of the report. If additional pages are needed, please
make a clean copy of Page 3 and complete.
● Taxpayers may request a 60 day extension to file this report electronically via myPATH or by filing the
REV-426.
NOTE: The automatic PA extension provided by Act
52 of 2013 to those with valid federal extensions
DOES NOT apply to this tax.
● The penalty imposed for failure to file timely reports is 5
percent of the amount of tax due for each month or fraction
thereof until the penalty has reached 25 percent, and thereafter at the rate of 1 percent per month.
● Use ONLY the most current, non-year-specific tax form and
instructions for filing ALL years. If an amended report
must be filed, taxpayers must use the most current,
non-year-specific tax form, completing all sections of
the form. REV-1175, Schedule AR (explanation for
amending), must be included when filing an amended
report.
● For tax years beginning on or after Jan. 1, 2011, taxpayers
subject to gross receipts tax must file the Pennsylvania
gross receipts tax report using the same method of accounting used to file reports with the Federal Energy Regulatory
Commission
(FERC)
or
the
Federal
Communications Commission (FCC). If the taxpayer has
no regulatory reporting requirement to FERC or FCC, the
taxpayer must file the Pennsylvania gross receipts tax report using the same method of accounting used to file reports with the Pennsylvania Public Utility Commission
(PUC). If the taxpayer has no regulatory reporting requirement to FERC, FCC or PUC, the taxpayer must file
the Pennsylvania gross receipts tax report using the same
method of accounting used to file the federal income tax
return with the Internal Revenue Service. If this requires a
taxpayer to change the accounting method for reporting

Pennsylvania gross receipts, see Tax Bulletin 2011-02 for
the applicable rules in reporting for the transition year.
● For tax years beginning on or after Jan. 1, 2011, taxpayers
using the accrual method of accounting may take an adjustment to PA receipts for bad debts. The taxpayer must
provide detail of all adjustments, including tax type,
amount, location and tax period.

GENERAL INFORMATION
ANNUAL REPORT CHECKLIST
Make sure you include the following to file your annual report
properly and completely:
● Negative amounts must be written using a minus sign preceding the number. Do not use parentheses.
● Complete RCT-111, Gross Receipts Tax Report – Telecommunications Companies
● Copy of the FCC annual report and/or PUC annual report
● Copy of the federal income tax return as filed, or a proforma return if a report is not required to be filed with the
IRS
● Monthly schedule of receipts if the taxpayer is a fiscal filer
for federal purposes (this schedule must cover the two fiscal periods which include the 12 calendar months reflected
on this report)
● Detailed reconciliation if total receipts do not equal the
amount reported on the federal return
● Detailed reconciliation if PA receipts do not equal the
amount of the sales factor apportionment reported on the
PA Corporate Net Income Tax Report, RCT-101/106 or PA
sales tax report or Schedule H of the PA20S/PA65
● Detail of adjustments for PA bad debts
● Detail of PA non-taxable receipts
● Corporate officer’s signature on Page 1 and preparer’s signature and PTIN on Page 2 (if applicable)
IMPOSITION, BASE, AND RATE
Gross receipts tax is imposed on telephone and telegraph companies that do business in Pennsylvania. The tax applies to telegraph or telephone messages transmitted wholly within
Pennsylvania; telegraph or telephone messages transmitted in
interstate commerce (including international calls) where messages originate or terminate in Pennsylvania and the charges
for such messages are billed to a service address in Pennsylvania; and mobile telecommunication service messages
sourced to Pennsylvania per the Mobile Telecommunications
Sourcing Act. The tax rate for intrastate receipts includes the
Public Utility Realty Tax Act (PURTA) surcharge. For more information, see Section 1101 of the Tax Reform Code of 1971
(72 P.S. § 8101).

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THE TAX RATES ARE AS FOLLOWS:
Tax Period
12/31/2023

12/31/2022

12/31/2021

12/31/2020

12/31/2019

Tax Type

Tax Rate

Surtax

PURTA Surcharge

Total Tax Rate

Intrastate (11)
Interstate (12)
Mobile (13)
Intrastate (11)
Interstate (12)
Mobile (13)
Intrastate (11)
Interstate (12)
Mobile (13)
Intrastate (11)
Interstate (12)
Mobile (13)
Intrastate (11)
Interstate (12)
Mobile (13)

45 mills
45 mills
45 mills
45 mills
45 mills
45 mills
45 mills
45 mills
45 mills
45 mills
45 mills
45 mills
45 mills
45 mills
45 mills

5 mills
5 mills
5 mills
5 mills
5 mills
5 mills
5 mills
5 mills
5 mills
5 mills
5 mills
5 mills
5 mills
5 mills
5 mills

0.0 mills
n/a
n/a
0.0 mills
n/a
n/a
0.0 mills
n/a
n/a
0.0 mills
n/a
n/a
0.0 mills
n/a
n/a

50.0 mills (0.0500)
50.0 mills (0.0500)
50.0 mills (0.0500)
50.0 mills (0.0500)
50.0 mills (0.0500)
50.0 mills (0.0500)
50.0 mills (0.0500)
50.0 mills (0.0500)
50.0 mills (0.0500)
50.0 mills (0.0500)
50.0 mills (0.0500)
50.0 mills (0.0500)
50.0 mills (0.0500)
50.0 mills (0.0500)
50.0 mills (0.0500)

REVENUE ID, FEDERAL EMPLOYER IDENTIFICATION
NUMBER (FEIN), PARENT CORPORATION FEIN, NAME,
AND ADDRESS
The Revenue ID number, FEIN, name, and complete mailing
address must be provided. If the taxpayer is a subsidiary of
a corporation, the parent corporation’s FEIN must be provided. Also provide the telephone number and email of the
taxpayer.
TAX YEAR
Enter month, day, and year (MMDDYYYY) for the tax year
beginning and enter year (YY) for the tax year end.
REPORT DUE DATE
This report is due March 15 for the preceding year ended
Dec. 31. If March 15 falls on a Saturday, Sunday, or holiday,
the report is due the next business day. The penalty imposed
for failure to file timely reports is 5 percent of the amount of
tax due for each month or fraction thereof until the penalty
has reached 25 percent, and thereafter at the rate of 1 percent per month.
ADDRESS CHANGE
Enter “Y” in the block on Page 1 if the address of the corporation has changed from prior tax periods. The current mailing address should be reflected on the report.
AMENDED REPORT
Enter “Y” in the block on Page 1 if you are filing an amended
report to add, delete, or adjust information. Provide documentation to support all changes being made. An amended
report should only be filed if an original report was filed
previously for the same period.
The taxpayer has three (3) years after the due date of the
original report to file an amended report. If the original report
was properly extended, then the taxpayer has three (3)
years after the extended due date to file an amended report.
The department may adjust the tax originally reported based
on information from the amended report.
The taxpayer must consent to extend the assessment
period. If the amended report is timely filed and the taxpayer
consented to extend the assessment period, the time period
in which to assess tax will be the greater of three years from
2

RCT-111

the filed date of the original report or one year from the filed
date of the amended report.
Regardless of the tax year being amended, taxpayers must
use the most current non-year-specific tax form, completing
all sections of the report. This includes those sections originally filed and those sections being amended. All tax liabilities should be recorded on Page 1. Taxpayers must check
the Amended Report check box on Page 1 and include
Schedule AR, REV-1175, with the report.
FIRST REPORT
Enter “Y” in the block on Page 1 if this is the taxpayer’s first
PA gross receipts tax filing.
FINAL REPORT
● Enter “Y” in the block on Page 1 if this report will be the
final report filed with the department. Indicate the effective date of the event as MMDDYYYY.
● Include a copy of your PUC and/or FCC cancellation
notice.
● Include a copy of the regulatory authority’s approval of
the merger, dissolution, plan of reorganization, and/or
articles of merger.
● Provide the Revenue ID and FEIN of the surviving entity,
if applicable.
CORPORATE OFFICER INFORMATION
A corporate officer must sign and date the tax report. The
signature must be original; photocopies or faxes will not be
accepted. Print the first and last name, title, Social Security
number, telephone number, and email of the corporate
officer.
PREPARER’S INFORMATION
Paid preparers must sign and date the tax report. If the preparer works for a firm, provide the name, FEIN, and address
of the firm along with the name, telephone number, email,
and PTIN/SSN of the individual preparing the report. If
the preparer is an individual without any association to a
firm, provide the name, address, telephone number, email,
and PTIN/SSN of the individual preparing the report.
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ESTIMATED PAYMENT INSTRUCTIONS
The full amount of the required prepayment for gross
receipts tax is due on or before March 15 of the reported
year. Tax remaining due at the close of the taxable year must
be paid on or before March 15 of the following year.
Payments can be made electronically at mypath.pa.gov.
If you have questions regarding estimated payments, email
the department at [email protected].
ESTIMATED PAYMENT SAFE HARBOR
The gross receipts tax prepayment MUST be equal to 90
percent of the current tax year liability. However, taxpayers
are eligible to use the “safe harbor” option in the event they
cannot accurately estimate their current year liability. The
prepayment requirement will be satisfied if the taxpayer prepays an amount equal to 100 percent of their “safe harbor”
tax year liability. The “safe harbor” tax year is the second
preceding year to the current tax year. For example, the
“safe harbor” year for purposes of making the 2019 estimated prepayment is tax year 2017.
EXTENSION REQUEST DUE DATE
To request a due date extension of up to 60 days to file the
annual report, you must file an extension request, by the
original report due date.
An extension of time to file does not extend the deadline for
payment of tax and an extension request must be accompanied by payment of taxes owed for the taxable year for
which the extension is requested. Payments can be made
electronically at mypath.pa.gov.
PAYMENT AND MAILING INFORMATION
The department accepts the following payment methods:
Automated Clearing House (ACH) debit transactions, ACH
credit transactions, and credit and debit card payment
through ACI Payments, Inc. To remit electronic payments,
register at mypath.pa.gov
All payments of $1,000 or more must be made electronically
or by certified or cashier’s check mailed to:
PA DEPARTMENT OF REVENUE
PO BOX 280404
HARRISBURG PA 17128-0404
Tax returns and certified or cashier’s check may be remitted
in person or by express mail courier. Mail payments and
returns to the following address:
PA DEPARTMENT OF REVENUE
1854 BROOKWOOD ST
HARRISBURG PA 17104
Payments under $1,000 may be remitted by mail, made
payable to the PA Department of Revenue. Mail payments,
extension requests and returns to the following address:
PA DEPARTMENT OF REVENUE
P.O. BOX 280407
HARRISBURG PA 17128-0407
Failure to make a payment by an approved method will
result in the imposition of a 3 percent penalty of the tax due,
up to $500. For more information on electronic filing options,
visit mypath.pa.gov.

CURRENT PERIOD OVERPAYMENT
If an overpayment exists on Page 1 of the RCT-111, the taxpayer must instruct the department to refund or transfer
overpayment as indicated below.
REFUND
Identify the amount to refund from the current tax period
overpayment. Prior to any refund, the department will offset
current period liabilities and other unpaid liabilities within the
account.
TRANSFER
Identify the amount to transfer from the current tax period
overpayment to the next tax period. Prior to any transfer, the
department will offset current period liabilities and other
unpaid liabilities within the account.
NOTE: If no option is selected, the department will
automatically transfer any overpayment to the next tax
year for estimated tax purposes after offsetting current
period liabilities and other unpaid liabilities within the account.
REQUESTS FOR REFUND OR TRANSFER
OF AVAILABLE CREDIT
Please do not duplicate requests for refund and/or transfer
by submitting both RCT-111 and additional correspondence.
Requests for refund or transfer of available credit from prior
periods can be requested on company letterhead, signed by
an authorized representative, and emailed to
[email protected].

CONTACT INFORMATION
● For additional information regarding electronic payments
visit the departments Online Customer Service Center
at revenue.pa.gov.
● Questions regarding payments or refunds, email
[email protected].
● General business tax questions, visit the department's
Online Customer Service Center at revenue.pa.gov.
● Business taxpayers and tax practitioners have the
ability to receive and view department issued
electronic
statement
of
accounts
and
correspondence electronically by visiting myPATH at
mypath.pa.gov.
● To request a reseller acknowledgment form or have
questions
regarding
the
form,
email
[email protected].

LINE INSTRUCTIONS
RCT-111 should be completed in the following order:
(Page instructions start with Page 4 below.)
STEP 1
Complete the taxpayer information and any applicable questions at the top of Page 1.
STEP 2
Enter the Revenue ID number and other taxpayer information in the designated fields at the top of each page.
STEP 3
Complete Page 4, Source of Gross Receipts (total, non-PA
and bad debt adjustment).

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STEP 4
Complete Page 5, Source of Gross Receipts (PA non-taxable, PA sales for resale and PA taxable).
STEP 5
Complete Page 3, PA Sales for Resale Exemption Schedule.
STEP 6
Complete Pages 6 and 7, Credit Schedules (interstate and
mobile).
STEP 7
Complete Page 2, Source of PA Taxable Gross Receipts
(intrastate, interstate and mobile).
STEP 8
Complete Page 1, Lines 1 through 10.
STEP 9
Complete the corporate officer information section, sign and
date the bottom of Page 1.
STEP 10
Complete the Preparer Information section, sign and date
the bottom of Page 2, if applicable.
STEP 11
Mail the completed report, including all pages and any supporting schedules to the PA Department of Revenue.

PAGE 4
SOURCE OF GROSS RECEIPTS
Use the Federal Communications Commission (FCC) uniform system of accounts to identify sources of receipts.

COLUMN 1
TOTAL GROSS RECEIPTS EVERYWHERE

LINE 1 THROUGH 22
Enter the total gross receipts on the appropriate

LINE 23
TOTAL
Enter the total of Lines 1 through 22.

COLUMN 2
RECEIPTS FROM BUSINESS CONDUCTED
IN OTHER STATES

LINE 1 THROUGH 22
Enter the gross receipts from business conducted totally outside Pennsylvania on the appropriate line.

LINE 23
TOTAL
Enter the total of Lines 1 through 22.

COLUMN 3
ADJUSTMENTS FOR PA BAD DEBTS
For taxpayers using the Accrual Method of Accounting ONLY.
4

RCT-111

LINE 1 THROUGH 22
Enter the gross receipt adjustment for PA bad debts on the
appropriate line. Detail of all adjustments must be provided
including applicable tax type, amount, location of customer,
and tax period for which the receipt was originally reported.
Adjustment for PA bad debts cannot reduce taxable receipts
to less than zero.

LINE 23
TOTAL
Enter the total of Lines 1 through 22.

PAGE 5
SOURCE OF GROSS RECEIPTS
Use the Federal Communications Commission (FCC) uniform system of accounts to identify sources of receipts.

COLUMN 4
NON-TAXABLE PA RECEIPTS

LINE 1 THROUGH 22
Enter the PA non-taxable receipts on the appropriate line.
Detail of all non-taxable PA receipts must be provided.
Include the FCC account, amount and complete description
of all reported receipts.

LINE 23
TOTAL
Enter the total of Lines 1 through 22.

COLUMN 5
PA SALES FOR RESALE

LINE 1 THROUGH 22
Enter the PA sales for resale on the appropriate line. Detail of
all PA sales for resale must be provided by completing Page
3 of the tax report. See detailed instructions for Page 3.

LINE 23
TOTAL
Enter the total of Lines 1 through 22. This total must reconcile to the grand total on Page 3.

COLUMN 6
PA TAXABLE RECEIPTS

LINE 1 THROUGH 21
Enter the PA taxable gross receipts on the appropriate line.

LINE 23
TOTAL
Enter the total of Lines 1 through 21. This total must reconcile to Column 1 minus Column 2 minus Column 3 minus
Column 4 minus Column 5 from Pages 4 and 5. This must
also reconcile to the sum of Columns A through C from
Page 2.
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PAGE 3

LINE 24

PA SALES FOR RESALE EXEMPTION SCHEDULE
Complete this schedule if claiming an exemption for PA sales
for resale. If the number of exemptions exceeds 28 resellers,
include additional pages of this schedule. If additional pages
are needed, the first Page 3 must include the grand total
from all Page 3(s) and it must reconcile to Page 5, Column
5, Line 23.

TAX
Multiply Line 23 by the appropriate tax rate from the table
on Page 2 of the information section.

IMPORTANT: The sales for resale exemption from
gross receipts tax is on telecommunication services,
including telecommunications exchange access to interconnect with a local exchange carrier's network and network
elements on an unbundled basis. The exemption only applies
to receipts from sales to resellers who are subject to PA
gross receipts tax. To claim the exemption, provide the
name, the last 8 digits of the reseller acknowledgment notice
number, and FEIN of the reseller, along with the amount received by each entity for each of the three tax types. The allowance of the sales for resale exemption is contingent on
the validation of the listed entities subjectivity to PA gross receipts tax.

PAGE 6
CREDIT SCHEDULE - INTERSTATE
Complete this schedule if claiming the interstate credit.
IMPORTANT: Entities may be entitled to credits
against PA tax due if they pay gross receipts tax to
other states on messages or services taxable in Pennsylvania. However, credit may not exceed the tax due. Taxpayers
must include copies of tax reports filed with the other states.

PAGE 7
CREDIT SCHEDULE - MOBILE
Complete this schedule if claiming the mobile credit.
IMPORTANT: Entities may be entitled to credits
against PA tax due if they pay gross receipts tax to
other states on messages or services taxable in Pennsylvania. However, credit may not exceed the tax due. Taxpayers
must include copies of tax reports filed with the other states.

LINE 25
TAX CREDITS
Tax credits cannot be taken against intrastate tax.

LINE 26
TAX
Enter the figure from Line 24. Carry to RCT-111 Page 1,
Line 1a.

COLUMN B
INTERSTATE GROSS RECEIPTS (PA TAXABLE)

LINE 1 THROUGH 22
Enter the interstate gross receipts on the appropriate line.
Lines 4, 13, and 22 are not applicable to interstate taxable
gross receipts.

LINE 23
TOTAL
Enter the total of Lines 1 through 22.

LINE 24
TAX
Multiply Line 23 by the appropriate tax rate from the table
on Page 2 of the information section.

LINE 25
TAX CREDITS
Enter the figure from Page 6.

PAGE 2

LINE 26

SOURCE OF PA TAXABLE GROSS RECEIPTS
Use the Federal Communications Commission (FCC) uniform system of accounts to identify sources of receipts.

TAX (LESS CREDITS)
Enter the difference of Line 24 minus Line 25. Carry to RCT111 Page 1, Line 1b.

COLUMN A

COLUMN C

INTRASTATE GROSS RECEIPTS (PA TAXABLE)

LINE 1 THROUGH 22

MOBILE GROSS RECEIPTS (PA TAXABLE)

LINE 1 THROUGH 22

Enter the intrastate gross receipts on the appropriate line.
Lines 4, 13, and 22 are not applicable to intrastate taxable
gross receipts.

Enter the mobile gross receipts on the appropriate line. Line
22 is not applicable to mobile taxable gross receipts.

LINE 23

LINE 23

TOTAL
Enter the total of Lines 1 through 22.

TOTAL
Enter the total of Lines 1 through 22.

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RCT-111
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5

LINE 24

LINE 27

TAX
Multiply Line 23 by the appropriate tax rate from the table
on Page 2 of the information section.

SOURCE OF INFORMATION
Enter the letter associated with the type of annual report
used to report gross receipts. (A=FCC, B=PUC, C=Federal
Tax)

LINE 25
TAX CREDITS
Enter the figure from Page 7.

LINE 26
TAX (LESS CREDITS)
Enter the difference of Line 24 minus Line 25. Carry the tax
to RCT-111 Page 1, Line 1c.

6

RCT-111

LINE 28
ACCOUNTING METHOD
Enter the letter associated with the type of accounting
method used to report gross receipts. If other, explain.
(A=Accrual, B=Cash, C=Other).

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