Pennsylvania PA Schedule NRC-I - Directory of Nonresident Owners

PA Schedule NRC-I - Directory of Nonresident Owners
2018 PA Schedule NRC-I - Directory of Nonresident Owners (Individuals) (PA-40 NRC-I)
PA SCHEDULE NRC-I

1808010050

Directory of Nonresident
Owners (Individuals)
PA-40 NRC-I (EX) 04-18 (FI)
PA Department of Revenue

2018

FEIN 9 DIGITS - NO DASH

OFFICIAL USE ONLY

Name as shown on PA-20S/PA-65 Information Return

START

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Directory of Nonresident Owners (Individuals)
List every nonresident individual owner who received a PA-20S/PA-65 Schedule NRK-1 from the pass-through entity. Check the block for
nonresident individuals participating in the PA-40 NRC. If more than 25 nonresident individuals, include additional copies of this schedule.
IMPORTANT: DO NOT USE THIS SCHEDULE TO LIST ENTITIES, ESTATES OR TRUSTS.

Amended Schedule

Nonresident Individual Owners
Social Security Number

Check if filing
on PA-40NRC: ✓

Last Name

First
Initial

Owner’s percentage of
Ownership
Liabilities

Tax withheld for
each Owner

1

$

2

$

3

$

4

$

5

$

6

$

7

$

8

$

9

$

10

$

11

$

12

$

13

$

14

$

15

$

16

$

17

$

18

$

19

$

20

$

21

$

22

$

23

$

24

$

25

$
Total =

1808010050
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Pennsylvania Department of Revenue

2018

Instructions for PA-Schedule NRC-I

Directory of Nonresident Owners (Individuals)

PA-40 NRC-I IN (EX) 04-18

Do Not Use This Schedule to List Entities
GENERAL INFORMATION
Purpose of Schedule
The PA-40 Schedule NRC-I is a directory used by pass-through entities to
identify all nonresident individual owners (partners, members, shareholders), the amount of withholding paid on
behalf of the nonresident individual
owners, and to identify which nonresident individuals have been included on
the PA-40 NRC, Nonresident Consolidated Income Tax Return.
Any pass-through entities filing the PA40 NRC on behalf of its qualifying
electing nonresident individual owners
must submit:
● PA-40 Schedule NRC-I listing
each
nonresident
individual
owner; and
● PA-20S/PA-65 Schedules NRK-1
for each nonresident individual
owner included on the PA-40
NRC, Nonresident Consolidated
Income Tax Return.
NOTE: The PA-40 Schedule
NRC-I should only be submitted
with the PA-40 NRC. Do not submit
this schedule with any other Pennsylvania tax return.

COMPLETING THE
PA-40 NRC-I
FEIN
Enter the nine-digit federal employer
identification number (FEIN) of the
pass-through entity as shown on the
PA-20S/PA-65 Information Return.

www.revenue.pa.gov

Business Name
Enter the complete name of the passthrough entity as shown on the PA20S/PA-65 Information Return.
LINE INSTRUCTIONS
Nonresident Individual Owners
Enter the nine-digit Social Security
number of each nonresident individual owner.
Check Box If Owner is Included
on the PA-40 NRC
Check the block if the individual listed
is a qualifying electing nonresident individual owner participating in the PA40 NRC.
Last Name
Enter the last name of every nonresident individual owner that received a
PA-20S/PA-65 Schedule NRK-1 from
the pass-through entity. If additional
space is required, make copies of
this schedule.

Nonresident Consolidated Income
Tax Return.
PA-40 Schedule NRC-I may not be
amended to include any additional
qualifying electing nonresident individual owners or to reverse an election by
removal of a non-qualifying owner.
Owner’s Percentage of
Ownership and Liabilities
Enter the nonresident individual
owner’s percentage of ownership and
liabilities in decimals.
Tax Withheld for each Owner
Enter the amount of tax withheld for
each individual owner. Enter whole
dollars only.
CAUTION: Do not use more
than one line per entry. If you
enter a Social Security number in
Lines 1 through 25, every field within
that line must be completed.

NOTE: The address for nonresident individuals will be reported
on the PA-20S/PA-65 NRK-1 and the
withholding will be reported on both
the PA-40 Schedule NRC-I, filed with
the PA-40 NRC and PA-20S/PA-65
NRK-1, Line 6.
Amended Schedule
If this is an amended schedule, fill in
the oval. The PA-40 Schedule NRC-I
can only be amended for SSN, tax
withheld or owner’s percentage
changes. No other amendment is allowed because an entity cannot be included on the PA-40 NRC,

PA-40 NRC-I
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