Fill in the form using all caps. Do not use dashes or slashes in any field.
Dates: enter dates as MMDDYYYY.
Dollars: use whole dollars only.
Download first: the fill in form must be downloaded onto your computer prior to completing.
Sales factor: divide A by B and calculate to six decimal places; carry (A), (B), and (C) to RCT-101, Schedule C-1, Lines 1A, 1B, and 1C.
Other business assets: line 3 is gross receipts from the sale of other business assets (except securities, unless you are a securities dealer).
| Question | Answer |
|---|---|
| Form Name | RCT-106 |
| Form Length | 1 page |
| Fillable? | Yes |
| Fillable fields | 26 |
| Avg. time to fill out | 5 min |
| Edition | 03-24 |
| Where to file | With RCT-101 |
| Dates | MMDDYYYY |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | RCT-106, RCT106, RCT 106, Pennsylvania RCT-106, Determination of Apportionment Percentage |
| Official source | RCT-106 (Rev 03-24), Pennsylvania Department of Revenue |
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