PENNSYLVANIA BUSINESS ENTITY REGISTRATION

The Pennsylvania Business Entity Registration Form (PA-100) must be completed by Business Entities to register for certain taxes and services administered by the PA Department of Revenue and the Department of Labor & Industry. The form is also designed to be used by previously registered enterprises to register for additional taxes and services, reactivate a tax or service, or notify both Departments that additional establishment locations have been added. The form is also used to request the Unemployment Compensation Experience record and Reserve Account Balance of a Predecessor.

For registration assistance contact: (717) 787-1064, 1-800-447-3020 (Services for taxpayers with special hearing and speaking needs) Monday through Friday 8:00AM to 4:30 PM (EST).

WHAT IS A BUSINESS ENTITY? 

A Business Entity is any individual or organization sole-proprietorship, partnership, corporation, government organization, business trust, association, etc., which is subject to the laws of the Commonwealth of Pennsylvania and performs at least one of the following:

  • Pays wages to employees
  • Offers products for sale to others
  • Offers services for sale to others
  • Collects Donations
  • Collects taxes
  • Is allocated use of tax dollars
  • Has a name which is intended for use and, by that name, is to be recognized as an organization engaged in economic activity

WHAT IS AN ESTABLISHMENT? (Section 9 PA-100)

An Establishment is an economic unit, generally at a single physical location where:

    • Business is conducted inside PA;
    • Business is conducted outside PA with reporting requirements to PA;
    • PA residents are employed, inside or outside PA;

The business entity and the establishment may have the same physical location.

MULTIPLE ESTABLISHMENTS EXIST IF THE FOLLOWING APPLY:

    • Business is conducted at multiple locations.
    • Distinct and separate economic activities involving separate employees are performed at a single location. Each activity may be treated as a separate establishment as long as separate reports can be prepared for the number of employees, wages and salaries or sales and receipts.

HOW TO COMPLETE THE REGISTRATION FORM:

    • New registrants must complete every item in Sections 1 through 10 and additional sections as indicated.
    • Registered enterprises must complete every item in Sections 1 through 6 and additional sections as indicated.
    • Section 5 has indicators to direct the registrant to additional sections.
    • To determine the registration requirements for a specific tax service and/or license, see page 2 and 3.
    • Type or print legibly using black ink.
    • Enter all dates in MM/DD/YYYY format (E.G. 01/01/2005). 
    • Retain a copy of the completed registration form for your records.

HOW TO AVOID DELAYS IN PROCESSING:

    • Review the registration form and accompanying sections to be sure that every item is complete. The preparer will be contacted to supply information if required sections are not completed.
    • Enclose payments for license or registration fees, payable to PA Department of Revenue.
    • If a quarterly UC Report/payment is submitted, attach a separate check payable to PA Unemployment Compensation Fund.
    • Sign the registration form.
    • Remove completed pages from the booklet, arrange in sequential order and mail to the PA Department of Revenue.

It is your responsibility to notify the Bureau of Business Trust Fund Taxes in writing within 30 days of any change to the information provide on the registration form.

Completing this form will NOT fulfill the requirement to register for corporate taxes. Registering corporations must also contact the PA Department of State to secure corporate name clearance and register for corporation tax purposes. Contact the PA Department of State at (717) 787-1057.