TPP Filing Extension Policy
The deadline for filing your Tangible Personal Property Tax DR-405 Tax Return is April 1. If you are not able to meet the filing deadline you may apply for a 30-day extension. All extension requests must be received by March 31st in order to be considered. You will then have until May 1 to file your return and preserve your exemption up to $25,000 and avoid a late filing penalty of up to 25%.
Filing extensions for existing accounts:
Extension requests will ONLY be accepted with a valid account number. Additionally, all filing extensions must be requested by post mail or online via our website. Our online extension program allows for extension requests for multiple accounts and will send electronic confirmations to existing accounts. This program requires you to submit the tangible account number for which you are requesting the extension. This will ensure that the extension is granted on the correct account. Account numbers may be found in the mailing we send out to existing accounts each January. They may also be obtained online via our Tangible Property search.
Filing extensions for new accounts:
Application for filing extensions for new accounts is only accepted by email. This email request must be sent to TPP@SC-PA.com. You will receive a confirmation by return email. The email must include:
- Business name and DBA (if different)
- Situs address and federal employer ID number
- Request must be made by the business owner or agent must have a signed Letter of Authorization from the business owner
An account number will be assigned and the account will be opened. If a DR-405 return is not filed, an estimated value based on the best available information will be placed on the account. (A representative may make on on-site inspection to facilitate the estimate.) The entire estimated value is subject to taxation without the benefit of any exemption.
If you have any questions, please call the Tangible Personal Property department at 941-861-8294.