61 Pa. Code § 113.5 - Payment of taxes and filing of deposit statements

(a) Every employer paying compensation shall, on a semimonthly, monthly, or quarterly basis, file a completed, signed, deposit statement on forms provided by the Department and forward a remittance in payment of the Commonwealth personal income tax required to be withheld.

(b) Remittance for the full amount of income tax withheld, plus interest, if applicable, made payable to the Pennsylvania Department of Revenue shall accompany the semimonthly, monthly, or quarterly deposit statement. Additional requirements shall be as follows:

(1) Employers are to use the preaddressed envelopes and preprinted forms furnished them for this purpose.

(2) If the packet of employer preprinted forms is lost or damaged, a request for duplicate forms, listing the name and identification number of the employer, should be sent to the Department.

(3) An employer required to file a deposit statement of tax withheld who has never received a preprinted form should use general forms provided for this purpose, which may be obtained from the Department of Revenue, Bureau of Accounts Settlement, License and Bonding Division, Post Office Box 8057, Harrisburg, Pennsylvania 17105.

(c) Remittances and deposit statements shall be forwarded in accordance with instructions issued by the Department. The place of deposit for each employer will be included with the information the Department forwards to all employers relating to payment of taxes and filing of deposit statements.

Notes

61 Pa. Code § 113.5

The provisions of this § 113.5 amended June 1, 1984, effective 6/2/1984, 14 Pa.B. 1868.

This section cited in 61 Pa. Code § 113.6 (relating to employer's filing dates and filing of deposit statements).