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11101: PA - Filing Requirements for LLCs (Drake15 and prior)


Pennsylvania

What Drake package should I use to file an LLC tax return in Pennsylvania?

Please note that beginning in Drake 2016:
         C Corps are required to file a RCT-101.
         S Corps are not required to file a RCT-101 UNLESS they have Built-In Gains.

The table below shows the forms and Drake packages that may be used to file a PA LLC tax return. 

To use the table, you first must answer two questions about the LLC.  Use your answers in the first two columns of the table to determine what Drake return you need.

  • What type of LLC is it?
    • Single Member Disregarded Entity, member is a natural person (Sole Proprietorship)
    • Single Member Disregarded Entity, member is another corporation, partnership or LLC (Branch or Division)
    • Multiple Members, containing two or more members
  • What is the Federal Tax Classification for this LLC?
    • LLC electing to file as a C-Corporation (1120) for federal tax purposes
    • LLC electing to file as an S-Corporation (1120S) for federal tax purposes
    • LLC electing to file as a partnership (1065) for federal tax purposes
    • LLC Sole Proprietorship filing federal Schedules C, E or F in the Individual Member’s return.
    • LLC Disregarded Entity owned by a corporation filing a pro-forma C-Corporation (1120) return.
    • LLC Disregarded Entity owned by a partnership filing a pro-forma Partnership (1065) return.
LLC Type Federal Classification Forms Drake Package
Single Member C-Corporation Fed 1120 RCT 101 Corp
Single Member S-Corporation Fed 1120S RCT 101 S-Corp  
Single Member Disregarded Entity Sole Proprietorship (filing federal sch. C, E or F) RCT 101 Rev-860 Sch L, M1,M2 Individual
Single Member Disregarded Entity Branch or Division (member is corporation) Pro-Forma 1120 RCT 101 Corp
Single Member Disregarded Entity Branch or Division (member is partnership) Pro-Forma 1065 RCT 101 1065
Multiple Members C-Corporation Fed 1120 RCT 101 Corp
Multiple Members S-Corporation Fed 1120S RCT 101 S-Corp
Multiple Members Partnership Fed 1065 RCT 101 1065

Forms listed in the table reflect only what is required by the corporation division in PA.

For more information about LLCs, see the PA DOR attachment (see Attachments below).


Attachments

PA Corp Taxes 2015 Rev-582.pdf 66.00 KB, 1K views

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