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?
An Establishment is an economic unit, generally at a single physical
- 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
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
HOW TO COMPLETE THE REGISTRATION FORM:
- New registrants
must complete every item in
Sections 1 through 10 and additional sections as indicated.
complete every item in Sections 1 through 6 and additional sections as
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
- 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.