Enabling Legislators ’ Staffs to Provide Basic Taxpayer Service

1. Enabling Legislators’ Staffs to Provide Basic Taxpayer Service March 31, 2011

2. Agenda • Revenue website & electronic services • Revenue district offices • Helpful hints for enhancing taxpayer assistance for constituents

3. Revenue Website www.revenue.state.pa.us • Where’s my refund? • Where’s my rebate? • Online Customer Service • Electronic Services • Forms & Publications

4. Where’s my refund? Click here to be directed to a site where you can determine the status of a personal income tax refund by providing the taxpayer’s Social Security number and refund amount.

5. Where’s my refund?

6. Where’s my refund?

7. Where’s my refund?

8. Where’s my rebate? Click here to be directed to a site where you can determine the status of a PTRR rebate by providing the applicant’s Social Security number, rebate amount, claim year and date of birth.

9. Where’s my rebate?

10. Where’s my rebate?

11. Where’s my rebate?

12. Online Customer Service Click here to visit the Online Customer Service Center, where you can find answers to questions regarding state taxes in the searchable database or submit a question to customer support staff.

13. Online Customer Service

14. Online Customer Service

15. Online Customer Service

16. Electronic Services Click here to visit the e-Services Center, where individuals, businesses, and tax professionals can file returns and reports, make payments, view filing history, register businesses and file appeals electronically.

17. Electronic Services

18. Forms & Publications Click here and navigate the sub-menus to access tax forms, instructions, brochures, guides, etc.

19. Forms & Publications

20. Forms & Publications Or, if you know the form or publication you seek, type the form number into the search bar in the vertical menu on the left-hand side of the home page. For example, PA-40 or PA-1000.

21. Forms & Publications

22. Forms & Publications

23. Website Feedback • What works? • What doesn’t work? • What questions do taxpayers most commonly bring to you?

24. Revenue District Offices 135 employees operating out of 15 offices provide proactive and reactive customer service.

25. Revenue District Offices • Collections efforts are the primary focus of district office staff • Secure tax forms and payments due the department by working with delinquent local taxpayers. • Establish deferred payment plans. • Pursue wage garnishment. • Pursue tax liens, which protect the commonwealth’s interest in past-due taxes. • Revoke sales tax licenses and cite businesses operating without sales tax licenses. • Issue responsible party assessments against individuals’ responsible for sales tax & employer withholding (trust fund taxes) delinquencies.

26. Revenue District Offices • Limited taxpayer assistance available at district offices • Taxpayers with annual incomes of $35,000 or less may visit a Revenue district office for basic personal state tax filing help. • Help at district offices is available from 9 a.m. to noon and from 1 to 4 p.m., Monday through Friday. • Due to staff and resource limitations, taxpayers are encouraged to call ahead and make appointments, whenever possible

27. Regional Legislative Outreach • Wilkes-Barre: April 28 • Allentown: May 5 • Harrisburg: May 12 • Philadelphia: May 19 • Johnstown: May 26 • Meadville: June 1 • Pittsburgh: June 2

28. Use Tax • Use tax is the counterpart of sales tax that is due when sales tax wasn’t paid. • Purchases made over the Internet, through toll-free numbers, from mail order catalogs and from out-of-state locations are subject to use tax if sales tax was not paid. • Non-recurring use tax liabilities should be reported on a Use Tax Return, PA-1, and full remittance is due on or before the 20th day of the month after the month in which the purchase was made. • Any business that incurs use tax liabilities on a regular basis must register for a use tax account by completing a PA-100. Businesses registered for collection of sales tax are required to report and remit use tax liabilities on sales tax returns.

29. Helpful Hints • Helpful hints for personal income tax assistance • Encourage electronic filing wherever possible, which offers advantages such as error-reducing automatic calculators, instant confirmation of successful filing, faster refund processing and direct deposit options. • Fact-check to make sure taxpayer provided accurate address (city & ZIP Code), Social Security number, etc. • Ask the taxpayer if he/she made estimated payments and verify the primary SSN is the same as was used last year or matches that used for the payments. • Double-check to make sure basic math errors are avoided. • Use the Where’s My Refund website to check status.

30. Helpful Hints • Helpful hints for Property Tax/Rent Rebate applications, to facilitate processing • Encourage applicant to provide a copy of his PA-40, to ensure all income is accurately reported on PA-1000 • Ensure applicant provides copy of property tax payment or rent certificate. • Double-check to make sure applicant provided accurate address, Social Security number, etc. (fact check) • Double-check banking account information to ensure direct deposits may be made correctly. • Make sure accurate school district code is reflected. • Make sure applicant signs application. • Use the Where’s My Rebate website to check status.

31. Helpful Hints • Contact Information for You: • Forms Ordering Service: 1-800-362-2050 • PA Department of Revenue Office of Legislative Affairs • revlegis@state.pa.us • 1131 Strawberry Square | Harrisburg PA 17128 • Phone: 717.787.1007 | Fax: 717.772.4926 • Contact Information for Constituents: • PTRR hotline: 1-888-222-9190 • Touch-tone, 24-hour, automated hotline for tax account and rebate status: 1-888-PATAXES

32. Discussion & Questions