All domestic corporations are required to file annual reports even if no business activity was conducted during the taxable period. A change of form, from a partnership to a Limited Liability Company (LLC) or from an LLC to a partnership is not a taxable event.In calculating the capital stock value for this period the ending equity is the taxpayer's equity immediately prior to the change in ownership. To change your commercial registered agent in Pennsylvania, you must complete and file a Change of Registered Office with the Pennsylvania Department of State. This is the only exception in the complete correlation of the rules. Other corporations that reduce the basis of your stock in the corporation. Voting rights of shares acquired in a control-share acquisition. Learn why the pros use a registered agent service. What do you need to do when you have property that has not yet reached the dormancy period and you'd like to report early? Increasing the number of authorized voting shares, or a change in the par value of the voting shares.