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us-pa/statute/act-1971-2/article-3 — Personal Income Tax · Axiom
Axiom
/
Pennsylvania
/
Statutes
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Act 1971 2
Personal Income Tax
Definitions
Imposition of Tax
Rate Changes Occurring During the Taxable Year
Imposition of Tax
Classes of Income
Special Tax Provisions for Poverty
Alternative Special Tax Provision for Poverty Study
Pennsylvania ABLE Savings Program Tax Exemption
Taxability of Estates, Trusts and Their Beneficiaries
Taxability of Partners
Tax Treatment Determined at Partnership Level
Tax Imposed at Partnership Level
Election by Small Corporation
Manner of Making Election
Effective Years of Election
Revocation of Election
Termination by Corporation Ceasing to be a Small Corporation
Termination Year
Election after Revocation or Termination
Taxable Year of a Pennsylvania S Corporation
Income of a Pennsylvania S Corporation
Income of Pennsylvania S Corporations Taxed to Shareholders
Limitation on Pass-thru of Losses to Shareholders
Adjustments to the Basis of the Stock of Shareholders
Distributions
Treatment of Unincorporated Entities with Single Owners
Nonresident Individuals; Taxable Income
Husband and Wife
Allocation of Income of Nonresident
Tax Withheld
Tax Paid Under Previous Act
Income Taxes Imposed by Other States
Space on Form for Contributions
Definitions
Contributions to Breast and Cervical Cancer Research
Contributions for Wild Resource Conservation
Contributions for Organ and Tissue Donation Awareness
Contributions for Olympics
Contribution for Korea/Vietnam Memorial National Education Center
Contributions for Juvenile Diabetes Cure Research
Contributions for Military Family Relief Assistance
Operational Provisions
Contributions for the Children's Trust Fund
Contributions for American Red Cross
Contributions for Tuition Account Programs
Contributions for Pediatric Cancer Research
Contribution for Veterans' Trust Fund
Definitions
Requirement of Withholding Tax
Withholding Tax Requirement for Nonemployer Payors
Information Statement
Information Statement for Nonemployer Payors
Information Statement for Payees
Time for Filing Withholding Returns
Time for Filing Payors' Returns
Payment of Taxes Withheld
Payment of Taxes Withheld for Nonemployer Payors
Liability for Withheld Taxes
Payor's Liability for Withheld Taxes
Failure to Withhold
Bulk and Auction Sales and Transfers, Notice
Payor's Failure to Withhold
Designation of Third Parties to Perform Acts Required of Employers
When Withholding Not Required
General Rule
Amount of Withholding Tax
Treatment of Nonresident Partners, Members or Shareholders
Liability for Tax, Interest, Penalties and Additions
Withholding on Income
Annual Withholding Statement
Declarations of Estimated Tax
Payments of Estimated Tax
Returns and Liability
Return of Pennsylvania S Corporation
COVID-19 Emergency Finance and Tax Provision
Returns of Married Individuals, Deceased or Disabled Individuals and Fiduciaries
Time and Place for Filing Returns and Paying Tax
Electronic Payment
Signing of Returns and Other Documents
Extension of Time
Requirements Concerning Returns, Notices, Records and Statements
Timely Mailing Treated as Timely Filing and Payment
Procedure for Claiming Special Tax Provisions
Proof of Eligibility
Paid Tax Return Preparers; Required Information on Personal Income Tax Returns
Payment on Notice and Demand
Assessment
Jeopardy Assessments
Procedure for Reassessment
Review by Board of Finance and Revenue
Appeal to the Commonwealth Court
Collection of Tax
Collection upon Failure to Request Reassessment, Review or Appeal
Lien for Tax
Refund or Credit of Overpayment
Restrictions on Refunds
Limitations on Assessment and Collection
Extension of Limitation Period
Limitations on Refund or Credit
Interest
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