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Instructions for RCT-101 Pennsylvania Tax Form for Single Member LLC - Book Income?

Can anyone direct me to a complete set of instructions that explains how to fill out the RCT-101 form. I'd be happy with an incomplete set as I can't find any instructions anywhere including the PA tax homepage (surprisingly). Maybe PA feels this form is self-explanitory. I am hung up on the definition of Book Income. I thought it was the net profit from the business after all taxes and salaries and stuff were paid. My SMLLC client is simply a consultant who has lots of income, but aside from mileage, no expense, no employees, and no retained earnings. Since he does a Schedule C, all of his income flows through to his personal tax return and is taxed on the PA-40. On one hand, I'm inclined to enter $0 for Book Income since there are no retained earnings. On the other hand, if I enter the Sch C net profit, it does not take into consideration his federal, state, or local tax liabilites which is shared with other family income and difficult to apportion to just the LLC. Help!

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  • 1 decade ago
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  • ?
    Lv 4
    5 years ago

    Rct-101 Instructions

  • Anonymous
    6 years ago

    This Site Might Help You.

    RE:

    Instructions for RCT-101 Pennsylvania Tax Form for Single Member LLC - Book Income?

    Can anyone direct me to a complete set of instructions that explains how to fill out the RCT-101 form. I'd be happy with an incomplete set as I can't find any instructions anywhere including the PA tax homepage (surprisingly). Maybe PA feels this form is self-explanitory. I am hung up on...

    Source(s): instructions rct 101 pennsylvania tax form single member llc book income: https://biturl.im/41yGZ
  • Anonymous
    5 years ago

    OK, I won't answer with total bullshit. You're dreaming if you think forming an LLC will give you magical powers to "deem" "personal income" and escape taxation on your profits. Where the heck did you come up with that? If you don't make any elections, you'll be taxed as if the LLC doesn't exist. It's called a "disregarded entity." You'll file as a sole proprietor on Schedule C of Form 1040, and your net profit will be subject to self-employment income in addition to income tax. There is an election available to be taxed as a corporation, and possibly an S corporation if the proper elections are all made on a timely basis, but you'll need to consult with someone who knows what they're doing.

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  • ?
    Lv 4
    5 years ago

    For the best answers, search on this site https://shorturl.im/awNON

    You're taxed on the LLC's profits, no matter what you do with them, put them in your pocket, leave the money in a business account, or light a match to it.

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