Pennsylvania Taxes, Guidebook to (2020)

Author(s): Charles L. Potter, Philip E. Cook, Sheldon J. Michaelson

Published: Dec 24, 2019
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$160



ISBN: 9780808053132
Product Number: 10034365-0010
Volumes: 1
Update Frequency: Annually
924 Pages

Authored by some of the top names in Pennsylvania state taxation -- Charles L. Potter, Jr., J.D., CPA; James W. Forsyth, J.D., LL.M., C.P.A.; Philip E. Cook, Jr., J.D.; and Sheldon J. Michaelson, CPA, the Guidebook to Pennsylvania State Taxes is unmatched in clarity, practicality and helpful analysis. This comprehensive and authoritative Guide provides practitioners with insights and guidance on Pennsylvania taxes, with special emphasis placed on tax compliance and tax-savings opportunities.

Widely used by Pennsylvania tax practitioners and businesses (and professionals in neighboring states), the Guidebook to Pennsylvania State Taxes is regarded as the number one source for practical and concise explanation of Pennsylvania personal, corporate income and other taxes. The Guidebook is designed as a quick reference work, presenting succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Pennsylvania returns or who are required to deal with Pennsylvania taxes from a planning or compliance perspective. It presents practical coverage of the array of Pennsylvania taxes, including:

  • personal income tax
  • sales and use tax
  • corporate net income tax
  • capital stock and franchise tax
  • taxes on financial institutions
  • miscellaneous business taxes, fees and reports
  • unemployment compensation insurance tax
  • inheritance and estate tax
  • personal property tax
  • Philadelphia City and School District taxes
  • Pittsburgh City and School District Taxes

    The Guidebook explains the background and operation of each tax, and gives a plethora of examples, hints, cautions, planning pointers and answers to commonly encountered real-life problems to help practitioners solve their everyday Pennsylvania tax problems.

    For the user's convenience in determining what is new in the Pennsylvania tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2020 for the 2019 tax year, legislative changes effective after 2019 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Pennsylvania and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Pennsylvania Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

    Highlights of 2020 Pennsylvania Tax Changes

  • Part I - Tables
  • Part II - Personal Income Tax
  • Part III - Sales and Use Taxes
  • Part IV - Corporate Net Income Tax
  • Part V - Capital Stock Tax, Franchise Tax and Corporate Loans Tax
  • Part VI - Pass-Through Entities
  • Part VII - Taxes on Financial Institutions
  • Part VIII - Taxes on Insurance Companies
  • Part IX - Taxes on Public Utilities
  • Part X - Liquid Fuels Taxes
  • Part XI - Doing Business in Pennsylvania
  • Part XII - Unemployment Compensation Insurance Tax
  • Part XIII - Inheritance and Estate Tax
  • Part XIV - Other Commonwealth Taxes
  • Part XV - Local Taxes
  • Part XVI - Local Taxes in Jurisdictions other than Pittsburgh and Philadelphia
  • Part XVIII - Pittsburgh City and School District Taxes
  • Part XIX - Administration and Procedure
  • Part XX - Unclaimed Property
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