Overview
Forms/Publications:
RCT-101 KOZ - Keystone Opportunity Zone Instruction Booklet for corporate taxes including capital stock/foreign franchise tax and corporate net income tax.
Corporate taxpayers authorized for Keystone Opportunity Zone (KOZ)/ Keystone Opportunity Expansion Zone (KOEZ) status must first complete Form RCT-101, PA Corporate Tax Report, without regard to KOZ/KOEZ influence.
KOZ/KOEZ Reporting Requirements:
To expedite processing of your Corporate Tax Report and claim credits for KOZ/KOEZ designation, you must file the following documents:
- RCT-101
- RCT-101 KOZ
- Current copy of Department of Community and Economic Development Approval Letter for KOZ/KOEZ designation.
If the aforementioned documents are not provided, processing will be significantly delayed.
RCT-132/RCT-143 KOZ – Keystone Opportunity Zone/Keystone Opportunity Expansion Zone Instruction Booklet for corporation taxes including financial institution shares tax and mutual thrift institutions tax.
Assistance with tax questions pertaining to the reporting requirments may be directed to the Department of Revenue at 717-772-3896 or ra-rveconomic-dev@pa.gov.