§ 121.1. Filing tax return.
(a) Every resident individual, estate or trust having taxable income for the taxable year shall file a tax return.
(b) Every nonresident individual, estate or trust having taxable income for the taxable year derived from sources within this Commonwealth shall file a tax return.
(c) The return for any deceased person shall be filed by his executor, administrator or other person charged with his property.
(d) The return for an individual who is unable to make a return by reason of minority or other disability shall be filed by his guardian, committee, fiduciary or other person charged with the care of his person or property or by his duly authorized agent.
(e) The return for an estate or trust shall be filed by the fiduciary. If two or more fiduciaries are acting jointly, the return may be filed by any one of them.
(f) A return need not be filed by an individual whose tax liability is less than $1.
(g) A return filed before the due date or extended due date will be considered to be filed on the due date or extended due date.
Authority The provisions of this § 121.1 amended under section 354 of the Tax Reform Code of 1971 (72 P. S. § 7354).
Source The provisions of this § 121.1 amended January 25, 2013, effective January 26, 2013, 43 Pa.B. 535. Immediately preceding text appears at serial page (302163).
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