Why Am I Getting This Notice From PA?
Many Pennsylvania partnerships have received notices from the Pennsylvania Department of Revenue (PA DOR) during the past week. These notices are from the PA DOR’s Pass Through Business Office and are notifying partnerships of their obligation to withhold corporate net income tax on their non-filing corporate partners. This obligation was created when the 2003 Pennsylvania legislature passed Act 46 of 2003 and basically requires a Pennsylvania partnership to make estimated corporate net income tax payments on behalf of their corporate partners unless specific conditions are present. There was never much enforcement activity on this requirement until last year. In November 2008 we saw the first round of notices, and now this November we are seeing a second instance of notices.
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