Pennsylvania's EFT Requirements

Pennsylvania taxpayers are reminded that, effective January 1, 2014, all tax payments greater than $1,000 (other than for personal income tax) must be made electronically.  Payments must be made by an approved electronic fund transfer (EFT) method such as ACH debit, ACH credit or credit card.  Taxpayers can register for EFT payments through the Pennsylvania Department of Revenue’s e-TIDES website.  Taxpayers who do not comply with the EFT mandate face potential penalties of 3% per payment to a maximum of $500.

EFT Payment Requirements

The requirement for EFT on payments of $1,000 or more applies to the following taxes:

  • Sales Tax
  • Use Tax
  • Employer Withholding
  • Corporate Net Income Tax
  • Capital Stock/Franchise Tax
  • Liquid Fuels Tax
  • Fuel Use Tax
  • Mutual Thrift Institutions Tax
  • Oil Company Franchise Tax
  • Malt Beverage Tax
  • Motor Carrier Road Tax
  • Bank Shares Tax
  • Title Insurance and Trust Company Shares Tax
  • Insurance Premiums Tax
  • Public Utility Realty Tax
  • Gross Receipts Tax

If you have any questions or need more information regarding Pennsylvania’s electronic funds transfer regulations, please contact your tax preparer.

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This advice is not intended or written to be used for, and it cannot be used for, the purpose of avoiding any federal tax penalties that may be imposed, or for promoting, marketing or recommending to another person, any tax related matter.

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