Pennsylvania BFR Grants Taxpayers Refunds for 2021 Tax Overpayment

The Pennsylvania Board of Finance and Revenue (BFT) granted the taxpayers’ refund in a 2021 overpayment case. The taxpayers had filed a nonresident Pennsylvania tax return for 2021, claiming a carryover credit from 2020, which the Department of Revenue (DOR) disallowed and issued a billing notice requiring additional payment. The taxpayers paid while also filing a petition for refund that was initially denied by the Board of Appeals. Upon review of the taxpayers’ documentation and a statement from the DOR’s Office of Chief Counsel, the BFR found that the DOR had corrected the taxpayers’ 2020 account to properly reflect a ...