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PA Bulletin, Doc. No. 13-134



[ 61 PA. CODE CH. 117, 119 AND 121 ]

Personal Income Tax; Amended Returns

[43 Pa.B. 535]
[Saturday, January 26, 2013]

 The Department of Revenue (Department), under authority in section 354 of the Tax Reform Code of 1971 (72 P. S. § 7354), amends Chapters 117, 119 and 121 (relating to return and payment of tax; liabilities and assessment—procedure and administration; and final returns).

Purpose of Final-Form Rulemaking

 This final-form rulemaking clarifies the Department's policy on amended returns for Pennsylvania Personal Income Tax and replaces outdated language. In addition, the final-form rulemaking provides clear instructions for taxpayers regarding petitions for refunds.

Explanation of Regulatory Requirements

 Amendments to §§ 117.1 and 117.7 (relating to general requirements of a return; and time for filing returns and paying tax) delete out-of-date language and add clarifying language.

 Amendments to § 119.13 (relating to restrictions on refunds) delete outdated references to the Board of Finance and Revenue and replace them with an updated reference to Chapter 7 (relating to Board of Appeals). Amendments to subsection (b) delete minor language. Paragraphs (3)—(5) are added for more details on exceptions. Subsection (c) is deleted. The text in subsection (c)(3) is adopted in new § 119.13a (relating to refund claim filed by a legal representative or other fiduciary). The text in subsection (c)(4) is adopted in new § 119.13b (relating to checks in payment of claims).

 Amendments to § 119.18 (relating to limitations on refund or credit) delete outdated references to the Board of Finance and Revenue and replace them with an updated reference to Chapter 7.

 Section 121.1(g) (relating to filing tax return) is added. This language was formerly in § 121.25(b) (relating to amended return).

 Amendments to § 121.25 delete outdated language, amend subsection (b) and add subsections (e)—(g) to provide uniformity and guidance on amended returns to Pennsylvania taxpayers. It is important to note the amendments to subsection (b)(1) explain that a Personal Income Tax amended return may be filed within 3 years from the original or extended due date of the return. This marks a change in current policy and practice. The policy change will benefit taxpayers by giving additional time to file an amended return in cases when a taxpayer has been granted an extension to file the original return.

Affected Parties

 Pennsylvania taxpayers and tax practitioners may be affected by this final-form rulemaking.

Comment and Response Summary

 Notice of proposed rulemaking was published at 42 Pa.B. 2381 (May 5, 2012). The Department did not receive comments from the public during the public comment period. The Independent Regulatory Review Commission (IRRC) submitted a letter to the Department advising that objections, comments or recommendations were not offered on the proposed rulemaking. Comments were not received from the House Finance Committee or the Senate Finance Committee. Therefore, this final-form rulemaking is adopted as proposed.

Fiscal Impact

 The Department determined that the final-form rulemaking will have minimal fiscal impact on the Commonwealth.


 The final-form rulemaking will not create additional paperwork for the public or the Commonwealth.

Effectiveness/Sunset Date

 This final-form rulemaking will become effective upon publication in the Pennsylvania Bulletin. The regulations are scheduled for review within 5 years of publication. A sunset date has not been assigned.

Contact Person

 The contact person for an explanation of this final-form rulemaking is Mary R. Sprunk, Office of Chief Counsel, Department of Revenue, P. O. Box 281061, Harrisburg, PA 17128-1061.

Regulatory Review

 Under section 5(a) of the Regulatory Review Act (71 P. S. § 745.5(a)), on April 25, 2012, the Department submitted a copy of the notice of proposed rulemaking, published at 42 Pa.B. 2381, to IRRC and the Chairpersons of the House Committee on Finance and the Senate Committee for review and comment.

 Under section 5(c) of the Regulatory Review Act, IRRC and the House and Senate Committees were provided with copies of the comments received during the public comment period, as well as other documents when requested. In preparing the final-form rulemaking, the Department has considered all comments from IRRC, the House and Senate Committees and the public.

 Under section 5.1(j.2) of the Regulatory Review Act (71 P. S. § 745.5a(j.2)), on November 30, 2012, the final-form rulemaking was deemed approved by the House and Senate Committees. Under section 5(g) of the Regulatory Review Act, the final-form rulemaking was deemed approved by IRRC effective November 30, 2012.


 The Department finds that:

 (1) Public notice of intention to amend the regulations has been duly given under sections 201 and 202 of the act of July 31, 1968 (P. L. 769, No. 240) (45 P. S. §§ 1201 and 1202) and the regulations thereunder, 1 Pa. Code §§ 7.1 and 7.2.

 (2) The amendments are necessary and appropriate for the administration and enforcement of the authorizing statute.


 The Department, acting under the authorizing statute, orders that:

 (a) The regulations of the Department, 61 Pa. Code Chapters 117, 119 and 121, are amended by adding §§ 119.13a and 119.13b and amending §§ 117.1, 117.7, 119.13, 119.18, 121.1 and 121.25 to read as set forth at 42 Pa.B. 2381.

 (b) The Secretary of the Department shall submit this order and 42 Pa.B. 2381 to the Office of General Counsel and the Office of Attorney General for approval as to form and legality as required by law.

 (c) The Secretary shall certify this order and 42 Pa.B. 2381 and deposit them with the Legislative Reference Bureau as required by law.

 (d) This order shall take effect upon publication in the Pennsylvania Bulletin.


 (Editor's Note: For the text of the order of the Independent Regulatory Review Commission relating to this document, see 42 Pa.B. 7877 (December 29, 2012).)

Fiscal Note: Fiscal Note 15-456 remains valid for the final adoption of the subject regulations.

[Pa.B. Doc. No. 13-134. Filed for public inspection January 25, 2013, 9:00 a.m.]

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