Business Guidelines

Guidelines for Businesses

Businesses authorized to do business in Pennsylvania who are subject to one or more of the following taxes are eligible to participate in the EITC Program:

  • Corporate Net Income Tax
  • Capital Stock Franchise Tax
  • Bank and Trust Company Shares Tax
  • Title Insurance Companies Shares Tax
  • Insurance Premiums Tax
  • Mutual Thrift Institution Tax

Additionally, most subchapter s-corporations are now able to participate passing through the tax credit on their personal income tax.

  • Year 1 of 1 C-corporations and S-corporations can submit their applications on July 1.
  • Year 2 of 2 C-corporations and S-corporations can submit their applications on May 15.
  • Businesses that have just finished a 2-year commitment and wish to renew to another 2-year commitment can also submit their application on May 15.

For the complete business guidelines, please click here.

Businesses must file their applications to the Department of Community and Economic Development (DCED) electronically through the single online application website. For a user guide on how to file the electronic application, please click here.

The PA Department of Revenue’s EITC Pass-Through Election Form can be found here.

 More information about the EITC Program can be found by visiting the DCED website.