REV-181 is the Application for Tax Clearance Certificate that the Pennsylvania Department of Revenue, Bureau of Compliance, uses when a business needs a clearance for a dissolution, a withdrawal, a merger, a bulk sale or a foreign corporation clearance. One form also serves as the application for clearance from the Pennsylvania Department of Labor & Industry. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form is published by the Department of Revenue, and you submit it through the agency's channels.
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What is REV-181?
REV-181, Application for Tax Clearance Certificate, is the Pennsylvania Department of Revenue form a business entity files to request a tax clearance certificate when it dissolves, withdraws, merges out of Pennsylvania's jurisdiction, sells assets in bulk, or needs a foreign corporation clearance.
The form is issued by the Department of Revenue's Bureau of Compliance and prints "NO FILING FEE" at the top. Question 12 states the purpose of the certificate, and you check one block:
- A. Dissolution of a corporation or association through the Department of State.
- B. Dissolution through the Court of Common Pleas, with the date the court was petitioned and the county.
- C. Withdrawal of a foreign corporation through the Department of State.
- D. Merger or consolidation of corporations or associations where the surviving one is not subject to Pennsylvania jurisdiction (the form cites 15 Pa C.S. § 139).
- E. Bulk Sale Clearance Certificate under Section 1403 of the Fiscal Code.
- F. Foreign Corporation Clearance Certificate under the Act of 1947, P.L. 493.
The application covers the business's identity, owners and officers, Pennsylvania activity, licenses and accounts held with the Commonwealth, real estate, employees and payroll, stock and bond information, use tax and unclaimed property. It includes Schedule A (acquisition or disposition of Pennsylvania real estate within five years) and Schedule B (Pennsylvania real estate now owned). The form states that it serves as an application for clearances from both the Department of Revenue and the Department of Labor & Industry.
Who needs to file REV-181?
A business entity that needs a tax clearance certificate for one of the purposes listed in question 12 files REV-181. The Q5 business types are domestic corporations (incorporated in PA), foreign corporations (not incorporated in PA), nonprofit corporations, partnerships, proprietorships, associations, business trusts, liquidating trusts, limited liability partnerships, limited liability companies and other entities you specify.
By purpose:
- Corporations or associations dissolving through the Department of State or the Court of Common Pleas.
- Foreign corporations withdrawing through the Department of State.
- Corporations or associations merging or consolidating where the surviving entity is not subject to Pennsylvania jurisdiction.
- Sellers requesting a Bulk Sale Clearance Certificate under Section 1403 of the Fiscal Code. The form's statement of authorization lets the Department disclose tax filings, payments or delinquencies to the buyer or the buyer's representatives.
- Foreign corporations requesting clearance under the Act of 1947, P.L. 493.
Question 4 asks for the sole proprietor, general partners, business trustee, president and treasurer of the corporation, or chief executive officer or majority owner. Those individuals provide the certification signatures. An attorney or representative may be named in question 3 to receive the certificate if the address differs from question 2.
When to file REV-181
File REV-181 when the action named in question 12 requires a clearance: a dissolution, a withdrawal of a foreign corporation, a merger or consolidation out of Pennsylvania jurisdiction, a bulk sale or a foreign corporation clearance. The form prints no due date of its own.
Timing details tied to the form: for a bulk sale you enter the sale date, and for a court dissolution you enter the date the court was petitioned. Schedule B lists real estate the business will dispose of before or at the time of the action for which the clearance is required. Question 21 figures must agree with the last corporate tax report filed with the Department of Revenue, so have that report at hand before you start. The form states no processing time.
Documents you need
- Copy of the 501(c) exemption letter, if the business type in question 5 is a nonprofit corporation.
- Copy of the settlement statement, for a Bulk Sale Clearance Certificate (question 12, block E).
- Schedule A, if the business held title to real estate in the last five years from the date of the application (question 10).
- Schedule B, if the business currently holds title to real estate in PA (question 10).
- Copy of the executed agreement for each property listed on Schedule B that is under an agreement of disposition.
- For a Bulk Sale Clearance Certificate: a list of the PA properties that will be retained, with complete address, county, date of acquisition and nature of property; write none if none.
- Separate sheet of paper explaining the transfer, if a Schedule A transfer is less than a full fee-simple interest.
- Explanation on an attached sheet or in the explanation column, if no realty transfer tax was paid on a Schedule A transfer.
- Listing of names, home addresses and Social Security numbers, if question 4 needs more individuals than the form has room for.
How to fill out REV-181
Enter business name and address
Question 1: the name of the business and its federal EIN. Question 2: the current mailing address and telephone number.
Name a representative if needed
Question 3: if the clearance certificate should go to an attorney or representative at a different address than question 2, enter that person's name, telephone number and address.
List owners and officers
Question 4: for the sole proprietor, general partners, business trustee, president and treasurer, or chief executive officer or majority owner, enter name, home address, Social Security number and telephone number. Attach a listing if necessary.
Choose business type and dates
Question 5: select the type of business. Give the incorporation date for a domestic corporation, or the state of incorporation and the Certificate of Authority date for a foreign one, plus the registered PA address and the start and termination dates in PA, as MM/DD/YYYY.
Describe PA activity and employees
Question 6: describe the business activity in Pennsylvania, including services, principal commodity sold and the work of any independent contractors. Question 7: answer whether PA personal income tax had to be withheld from employees' wages.
Report licenses and accounts
Question 8: for each item (a) through (l), answer yes or no, and if yes, give the period and the Revenue ID, license, permit, agent or account number.
Answer predecessor, real estate and transfer questions
Question 9: predecessor name, address and acquisition date, if yes. Question 10: yes or no for real estate titles held in the last five years. Question 11: if the assets or activities will be transferred, give the new owner's name, address and entity type.
Select the purpose of the certificate
Question 12: check the block, A through F, that fits. Add the court petition date and county for B, the sale date, settlement statement and tax purposes for E, and the contract number and political subdivision for F. For E, complete the statement of authorization.
Complete records, pending matters and activities
Question 13: where business records are kept for audit. Question 14: matters pending with the Department of Revenue. Question 15: yes or no and periods for items (a) through (e). Question 16: whether business activities in PA have ended, with the distribution of assets date or an explanation.
Enter employees and payroll
Question 17: number of employees and gross payrolls for the last five operating years, as reported to the Social Security Administration. Questions 18 and 19: answer yes or no on officer remuneration and on services you believe were not employment, explaining if yes.
Complete stock, financial and bond details
Question 20: stockholder counts, stock transfer agents and share redemption. Question 21: report date, total assets, total liabilities and equity, matching the last corporate tax report. Question 22: outstanding bonds by issue and any transfer or paying agents.
Answer use tax and unclaimed property
Question 23: whether tangible personal property was used or acquired after March 6, 1956 with no PA sales or use tax paid. Questions 24 and 25: unclaimed funds in your custody and whether the PA Abandoned and Unclaimed Property Report was filed.
Complete Schedules A and B
Schedule A: each acquisition or disposition of PA real estate within five years, marked EE for transferee or OR for transferor. Schedule B: real estate now owned in PA that will be disposed of before or at the time of the action.
Review, sign and download the PDF
Check every answer, then enter the printed names in question 26. Download or print the completed PDF from FillingPDF, sign it in original ink after printing and assemble the attachments described under How to submit.
How to submit REV-181
Submit REV-181 to two agencies: the original to the Department of Revenue and a copy to the Department of Labor & Industry.
- Department of Revenue (typed original): PA Department of Revenue, Bureau of Compliance, PO BOX 280947, Harrisburg PA 17128-0947.
- Department of Labor & Industry (one copy): PA Department of Labor & Industry, Office of Unemployment Compensation Tax Services, e-Government Unit, Labor & Industry Building, Room 916, 651 Boas St., Harrisburg PA 17121.
Retain a copy for the taxpayer's records. The form prints "NO FILING FEE." Signatures must be original and are made after printing. Direct telephone inquiries to the Department of Revenue at 717-425-2495 ext. 91143. For services for the hearing impaired, call the Department of Labor & Industry at 866-403-6163, Option 2.
The form names no online filing channel. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Sending the application only to the Department of Revenue; the form also requires one copy to the Department of Labor & Industry.
- Signing before printing; the certification asks for an original signature, signed after printing.
- Certification signers who do not match the individuals listed in question 4.
- Submitting a nonprofit corporation application without a copy of its 501(c) exemption letter.
- Omitting Schedule A or Schedule B when question 10 is answered yes for real estate held in the last five years or currently held.
- Filing a bulk sale application (block E) without the copy of the settlement statement or without the list of PA properties to be retained.
- Entering question 21 figures that differ from the last corporate tax report filed with the Department of Revenue.
- Mailing a photocopy instead of the typed original to the Department of Revenue, or not keeping a copy for the taxpayer's records.
Frequently asked questions
What is REV-181 used for?
REV-181 is the Pennsylvania Department of Revenue's Application for Tax Clearance Certificate. A business files it to obtain clearance for a dissolution, a foreign corporation withdrawal, a merger out of Pennsylvania jurisdiction, a bulk sale or a foreign corporation clearance, as chosen in question 12.
Is there a filing fee for the REV-181 form?
The form prints "NO FILING FEE" at the top of page 1. Direct questions to the Department of Revenue at 717-425-2495 ext. 91143.
Where do I send the REV-181?
Send the typed original to the PA Department of Revenue, Bureau of Compliance, PO BOX 280947, Harrisburg PA 17128-0947. Send one copy to the Department of Labor & Industry, Office of Unemployment Compensation Tax Services, e-Government Unit, Room 916, 651 Boas St., Harrisburg PA 17121.
Do I also have to send REV-181 to Labor & Industry?
Yes. The form serves as an application for clearances from both the Department of Revenue and the Department of Labor & Industry, so one copy goes to the Department of Labor & Industry at the address printed on page 3. Keep a copy for your records.
What do I attach to REV-181?
It depends on your situation. Nonprofit corporations attach a copy of their 501(c) exemption letter, bulk sales need a settlement statement copy, and real estate answers require Schedule A or Schedule B. Schedule B properties under an agreement of disposition need a copy of the executed agreement.
Can I fill out REV-181 online?
You can fill out the REV-181 PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form: you send the signed original to the Department of Revenue and a copy to Labor & Industry yourself.
Who signs the REV-181 certification?
The certification in question 26 must agree with the individuals listed in question 4. Each signer prints a name and adds an original signature after printing; the form does not accept a signature added before printing.
Is REV-181 the same as a bulk sale clearance certificate?
Not exactly. A bulk sale clearance under Section 1403 of the Fiscal Code is one purpose, block E in question 12. The same form also covers dissolutions, withdrawals, mergers and foreign corporation clearances, so check the block that fits.
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