2022 DPO-05 12-21 EEENCE E - Pennsylvania Department of ...

1 2023 REFERENCE GUIDEPENNSYLVANIA TAX DUE DATE REFERENCE GUIDEPAGE 120232023 STATE TAX DUE DATE REFERENCE GUIDEC ontinued on Page 2 CIGARETTE TAXCONSUMER FIREWORKS TAXCORPORATION TAXES - CORPORATE NET INCOME TAXJan. 10 December 2022 PACT Act ReportJan. 17 December 2022 Cigarette Stamping Agent (CSA) Stamp PaymentJan. 20 December 2022 CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-952022 Unstampable Little Cigar Tax ReturnFeb. 10 January PACT Act ReportFeb. 15 January CSA Stamp PaymentFeb. 21 January CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax ReturnFeb. 28 2022 Tobacco Dealer Licenses ExpireMar. 10 February PACT Act ReportMar. 15 February CSA Stamp PaymentMar. 20 February CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax ReturnApr.

2 1010 March PACT Act ReportApr. 17 March CSA Stamp PaymentApr. 20 March CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax ReturnMay 10 April PACT Act ReportMay 15 April CSA Stamp PaymentMay 22 April CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax ReturnJune 12 May PACT Act ReportJune 15 May CSA Stamp PaymentJune 20 May CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax ReturnJuly 10 June PACT Act ReportJuly 17 June CSA Stamp PaymentJuly 20 June CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax ReturnAug. 10 July PACT Act ReportAug. 15 July CSA Stamp PaymentAug. 21 July CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax ReturnSept.

3 11 August PACT Act ReportSept. 15 August CSA Stamp PaymentSept. 20 August CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax ReturnOct. 10 September PACT Act ReportOct. 16 September CSA Stamp PaymentOct. 20 September CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax ReturnNov. 13 October PACT Act ReportNov. 15 October CSA Stamp PaymentNov. 20 October CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax ReturnDec. 11 November PACT Act ReportDec. 15 November CSA Stamp PaymentDec. 20 November CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 Unstampable Little Cigar Tax ReturnJan. 10, 2024 December 2023 PACT Act ReportJan. 16, 2024 December 2023 CSA Stamp PaymentJan.

4 22, 2024 December 2023 CSA Report of Cigarettes and Cigarette Tax Stamps and DAS-95 December 2023 Unstampable Little Cigar Tax ReturnApr. 20 First Quarter Consumer Fireworks Return and Payment DueJuly 20 Second Quarter Consumer Fireworks Return and Payment DueOct. 20 Third Quarter Consumer Fireworks Return and Payment DueJan. 20, 2024 2023 Fourth Quarter Consumer Fireworks Return and Payment DueJan. 17 Current year s quarterly estimated payment for CNI for tax years ending Jan. 31, April 30, July 31 and Oct. 31*Feb. 15 Current year s quarterly estimated payment for CNI for tax years ending Feb. 28, May 31, Aug. 31 and Nov. 30* Feb. 16 Annual Corporate Net Income (CNI), Corporation Tax Report for previous tax year ending Sept. 30 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Sept.

5 30 of the prior year and the tax year ending Mar. 31 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period)Mar. 15 Current year s quarterly estimated payment for CNI for tax years ending March 31, June 30, Sept. 30 and Dec. 31*Mar. 17 Annual CNI Corporation Tax Report for previous tax year ending Oct. 31 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Oct. 31 of the prior year and the tax year ending Apr. 30 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period) DPO-05 12-222023 REFERENCE GUIDEPENNSYLVANIA TAX DUE DATE REFERENCE GUIDEPAGE 2 Apr. 3 Public Utility Realty Transfer Act (PURTA) (LTA) RCT-900 Report Apr. 14 Annual CNI Corporation Tax Report for previous tax year ending Nov.

6 30 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Nov. 30 of the prior year and the tax year ending May 31 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period) Apr. 17 Current year s quarterly estimated payment for CNI for tax years ending April 30, July 31, Oct. 31 and Jan. 31*May 1 PURTA Annual Report previous year and Tentative Prepayment current year May 15 Current year s quarterly estimated payment for CNI for tax years ending May 31, Aug. 31, Nov. 30 and Feb. 28*May 15 Annual CNI Corporation Tax Report for previous tax year ending Dec. 31 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Dec. 31 of the prior year and the tax year ending June 30 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period.)

7 June 15 Annual CNI Corporation Tax Report for previous tax year ending Jan. 31 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Jan. 31 of the current year and the tax year ending July 31 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period) Current year s quarterly estimated payment for CNI for tax years ending June 30, Sept. 30, Dec. 31 and March 31*July 17 Annual CNI Corporation Tax Report for previous tax year ending Feb. 28 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Feb. 28 of the current year and the tax year ending Aug. 31 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period) Current year s quarterly estimated payment for CNI for tax years ending July 31, Oct.

8 31, Jan. 31 and April 30*Aug. 15 Annual CNI Corporation Tax Report for previous tax year ending Mar. 31 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Mar. 31 of the current year and the tax year ending Sept. 30 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period)Aug. 15 Current year s quarterly estimated payment for CNI for tax years ending Aug 31, Nov 30, Feb. 28 and May 31*Sept. 15 Annual CNI Corporation Tax Report for previous tax year ending Apr. 30 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Apr. 30 of the current year and the tax year ending Oct. 31 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period)Sept.

9 15 Current year s quarterly estimated payment for CNI for tax years ending Sept. 30, Dec. 31, March 31 and June 30*Oct. 16 Annual CNI Corporation Tax Report for previous tax year ending May 31 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending May 31 of the current year and the tax year ending Nov. 30 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period) Annual CNI Corporation Tax Report for previous tax year ending June 30 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending June 30 of the current year and the tax year ending Dec. 31 of the prior year (with a valid extension to file the PA Corporate Tax Report for that period.) Current year s quarterly estimated payment for CNI for tax years ending Oct.

10 31, Jan. 31, April 30 and July 31*Nov. 15 Current year s quarterly estimated payment for CNI for tax years ending Nov. 30, Feb. 28, May 31 and Aug. 31* Dec. 15 Annual CNI Corporation Tax Report for previous tax year ending July 31 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending July 31 of the current year and tax year ending Jan. 31 of the current year (with a valid extension to file the PA Corporate Tax Report for that period)Current year s quarterly estimated payment for CNI for tax years ending Dec. 31, March 31, June 30 and Sept. 30*Jan. 16, 2024 Annual CNI Corporation Tax Report for previous tax year ending Aug. 31 Election Not to be Taxed as a Pennsylvania S Corporation, REV-976, for the tax year ending Aug. 31 of the current year and tax year ending Feb.