61 Pa. Code § 119.29 - Procedure for claiming special tax provisions
The following procedures shall be employed for claiming the special tax provisions:
(1) The
claimant may claim the special tax provisions upon the expiration of his
taxable year by completing a Special Tax Provisions Schedule (Schedule SP) and
filing it in conjunction with the annual return required under the provisions
of this article.
(2) If the
claimant is required to file an estimated tax return under the provisions of
this article, he may utilize the special tax provisions in computing the tax
due with such returns.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.