The Guidebook to Pennsylvania State Taxes is unmatched in clarity, practicality, and helpful analysis. The Guide provides practitioners with up to date 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, providing targeted coverage 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 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
- taxes on financial institutions
- miscellaneous business taxes, fees and reports
- personal property tax
- Philadelphia City and School District taxes
- Philadelphia Business Income and Receipts Tax
- Pittsburgh City and School District Taxes
The Guidebook explains the operation of each tax and provides compliance focused guidance to assist practitioners in solving 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 2021 for the 2020 tax year, legislative changes effective after 2020 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, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. The specific paragraphs in the Guidebook now match those used in the comprehensive CCH Pennsylvania Tax Reports subscription service to assist users in further, more comprehensive tax research and tax planning.