An organization that is not required to file a full IRS 990 return must file a Pennsylvania Public Disclosure Form BCO-23. You can use these forms and instructions to file City tax returns.(i) Extend filing and payment deadlines for local taxes under Chapter 5 of the act of December 31, 1965 (P. Organizations that file form 990EZ, 990N, or 990PF, are also required to complete form BCO23 and attach it to form BCO10. Place financial information for the year you're filing this application in the column marked Current tax year. Completed more than 1 year, fewer. All persons submitting the offer should sign and date Form OTR-10. Instructions for Completing Forms PA-1 and PA-2. Must also fill out Form 8822-B. 10 Pa. Code § 211.010.