PATAX
Level 15

On the 2020 PA corporate net income tax report, I.E. Form RCT-101, there is a NEW economic Nexus question requiring a yes or no answer... Per Pa instructions it states to "check the box (yes) if the corporation is filing due to the NEW $500,000 rebuttable presumption of economic NEXUS. See corporation tax bulletin 2019 - 04 for more information". ...That bulletin, which was revised on August 6th 2020, states " consistent with the standards in this bulletin, the department will require taxpayers WITHOUT physical presence in the Commonwealth, but having Nexus with Pennsylvania under the Constitution of the United States, to file corporate tax reports for tax periods starting on or after January 1st 2020".... Pro Series automatically enters a YES to this economic Nexus question, even for established Pennsylvania based corporations that have all of their activity and physical presence in Pennsylvania....But based on what was just stated it appears that answer should be NO.... If I am right or wrong please let me know... thank you...

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