SCorpDesk / 2026 S-Corp & QBI Guides / Pennsylvania (PA) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
Pennsylvania (PA) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in Pennsylvania?
In Pennsylvania (PA), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form PA-20S). For the Pass-Through Entity Tax (PTET) deduction: No PA PTET (3.07% Flat Personal Income Tax). Entity-level franchise/minimum tax: $70 Decennial / Annual Report.
In Pennsylvania (PA), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form PA-20S). For the Pass-Through Entity Tax (PTET) deduction: No PA PTET (3.07% Flat Personal Income Tax). Entity-level franchise/minimum tax: $70 Decennial / Annual Report.
Open Pennsylvania 2026 S-Corp & 20% Permanent QBI Calculator
2026 Pennsylvania (PA) S-Corporation Statutory Tax Matrix
| Pennsylvania S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal Form 2553 (Form PA-20S) |
| Pass-Through Entity Tax (PTET) Election | No PA PTET (3.07% Flat Personal Income Tax) |
| Annual Minimum / Franchise Tax | $70 Decennial / Annual Report |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does Pennsylvania require a separate state S-Corp election in 2026?
For Pennsylvania (PA): Recognizes Federal Form 2553 (Form PA-20S).
What is the Pennsylvania S-Corp franchise or minimum tax for 2026?
In Pennsylvania: $70 Decennial / Annual Report.