被塞进6月30日通过的立法中, 2021 that begins to impact certain 税payers beginning January 1, 2022 is a requirement that personal income 税 payments equal to or greater than $15,000必须以电子方式支付. 税payers should expect to find themselves subject to a 3% penalty not to exceed $500 if a payment required to be paid electronically is made by check.
宾夕法尼亚州2021年众议院952号法案增加了72人. Pa. 统计. §7332.1:
Any payment in the amount of fifteen thousand dollars ($15,000) or more remitted to the department for the 税 imposed under this article shall be remitted electronically as prescribed by the department. This section shall not apply to employer withholding payments under Part VII of this article and section 9 of the act of April 9, 1929 (P.L. 343, No. 176)，被称为“财政法典”.”
尽管该法律已于6月20日生效, 2021, it appears that the Pennsylvania Department of Revenue (the DOR) will only begin enforcing the provision beginning January 1, 2022. On December 30, 2021 and January 3, 2022, the DOR updated two questions and answers on the DOR客户支持网页 指出:
12月31日以后付款, 2021 for personal income 税 payments equal to or greater than $15,000必须以电子方式填写. Payments not made electronically will be subject to a penalty equaling 3 percent of the payment amount not to exceed $500.
DOR的更新问题:
- Can I pay estimated personal income 税 payments online?
- What are my options for paying the personal income 税 that I owe?
The DOR directs 税payers needing to make estimated 税 payments electronically to its “myPath”网站.
税payers have a couple of options available to them when paying electronically. Payments can be made by debit or credit card (ACI Payments), or by ACH transfer. There are fees associated with paying by credit/debit card, and credit limitations might make this option effectively unavailable for some 税payers (depending upon individual facts and circumstances). Paying by ACH transfer will require 税payers to transfer funds directly from a savings or checking account.
If you have questions concerning the above requirements, please reach out to your 施耐德唐斯税务顾问 获取更多指导.
