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Pennsylvania Free Printable 2019 PA S Corporation/Partnership Information Return (PA-20S/PA-65) for 2020 Pennsylvania S Corporation/Partnership Information Return (PA-20S/PA-65)

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S Corporation/Partnership Information Return (PA-20S/PA-65)
2019 PA S Corporation/Partnership Information Return (PA-20S/PA-65)

1906010051 PA-20S/PA-65 PA S Corporation/Partnership Information Return Page 1 of 3 (PT) 10-19 (FI) PA Department of Revenue 2019 PLEASE PRINT. USE BLACK INK. Fill in the applicable ovals Method of Accounting START ➜ PA-20S FEIN 9 DIGIT - NO DASH Filing Status: PA-65 Revenue ID Accrual P-S KOZ Cash Other, Describe Inactive NAICS Code Extension Requested C Initial Year Business Name Fiscal Year Short Year MM/DD/YY Beginning Ending _________ _________ First Line of Address - Street Address - If Address has Apartment Number, Suite, RR No. - Place on this Line. Final Return Second Line of Address - PO Box City or Post Office FEIN/Name/Address Change State Amended Information Return ZIP Code Date activity began in PA MM/DD/YYYY ____________________________ (MMDDYYYY) SUBMIT ALL SUPPORTING SCHEDULES USE BLACK INK If a loss, fill in the oval SECTION I. Total Taxable Business Income (Loss) from Operations Everywhere next to the line LOSS 1a 1a Taxable Business Income (Loss) from Operations Everywhere . . . . . . . . . . . . . . . . . . . . . . . . . LOSS 1b 1b Share of Business Income (Loss) from All Other Entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . LOSS 1c 1c Total Income (Loss). Add Lines 1a and 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d 1d Previously Disallowed CNI Deductions - PA S Corporations only . . . . . . . . . . . . . . . . . . . . . LOSS 1e 1e Total Adjusted Business Income (Loss). Subtract Line 1d from Line 1c . . . . . . . . . . . . . . . . . . . . . SECTION II. Apportioned/Allocated PA-Taxable Business Income (Loss) 2 Net Business Income (Loss) . . . . . . . . . . . . . . . . . . 2 Share of Business Income (Loss) from Other Entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Previously Disallowed PA Source CNI Deductions - PA S Corporations only . . . . . . . . . 2 Calculate Adjusted/Apportioned Net Business Income (Loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 l00 l00 If a loss, enter "0"l00 l00 l Outside PA LOSS LOSS PA Source LOSS 00 LOSS l 2b l If a loss, enter "0" LOSS 00 2a l 2d l 00 LOSS l 2h l Interest Income from PA Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3h 4 Dividend Income from PA Schedule B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4h 5 Net Gain (Loss) from PA Schedule D . . . . . . . . . . . . . 5a 6 Rent/Royalty Net Income (Loss) from PA Schedule M, Part II . . . . . . . . . . . . . . . . . . . . . . . . 6a 00 LOSS 00 If a loss, enter "0"l00 l00 LOSS l LOSS 7 Estates or Trusts Income from PA Schedule J . . . . . . . 7a 8 Gambling and Lottery Winnings (Loss) from PA Schedule T 8a 9 Total Other PA PIT Income (Loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If a loss, enter "0"l00 If a loss, enter "0"l00 00 l 5b l LOSS 00 PA Source 3 LOSS 00 2g Outside PA SECTION III. Allocated Other PA PIT Income (Loss) 00 l 2f If a loss, enter "0" 00 2c 00 l 2e 00 l 6b 7b LOSS LOSS If a loss, enter "0"l00 00 l00 l 8b 9b Page 1 of 3 EC OFFICIAL USE ONLY FC 1906010051 Reset Entire Form TOP OF PAGE NEXT PAGE PRINT PA-20S/PA-65 1906110059 PA S Corporation/Partnership Information Return Page 2 of 3 (PT) 10-19 (FI) PA Department of Revenue START FEIN 9 DIGIT - NO DASH 2019 Business Name C ➜ SECTION IV. Total PA S Corporation or Partnership Income (Loss) LOSS 10 Total Income (Loss) per Books and Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 l00 l00 l 10 LOSS 11 12 Total Reportable Income (Loss). Add Lines 1e and 9 or add Lines 2h and 9 . . . . . . . . . . . . . . . . Total Nontaxable/Nonreportable Income (Loss). Subtract Line 11 from Line 10 . . . . . . . . . SECTION V. 11 LOSS 12 Pass Through Credits - See the PA-20S/PA-65 instructions 13a Total Other Credits. Submit PA-20S/PA-65 Schedule OC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13a 13b Resident Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13b 14a PA 2019 Quarterly Tax Withholding Payments/Extension Payment for Nonresident Owners . . . . . . 14a 14b Final Payment of Nonresident Withholding Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b 14c Total PA Income Tax Withheld. Add Lines 14a and 14b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14c If a loss, enter "0"l00 If a loss, enter "0"l00 If a loss, enter "0"l00 If a loss, enter "0"l00 If a loss, enter "0"l00 SECTION VI. Distributions - See the PA-20S/PA-65 instructions – Partnerships Only If a loss, enter "0"l00 16 Guaranteed Payments for Capital or Other Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 If a loss, enter "0"l00 17 All Other Guaranteed Payments for Services Rendered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 If a loss, enter "0"l00 18 Guaranteed Payments to Retired Partners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 If a loss, enter "0"l00 15 Distributions of Cash, Marketable Securities, and Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Distributions - See the PA-20S/PA-65 instructions – PA S Corporations Only If a loss, enter "0"l00 20 Distributions of Cash, Marketable Securities, and Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 If a loss, enter "0"l00 19 Distributions from PA Accumulated Adjustments Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 SECTION VII. Other Information – See the PA-20S/PA-65 instructions for each line Yes or No 01 During the entity’s tax year, did the entity own any interest in another partnership or in any foreign entity that was disregarded as an entity separate from its owner under federal regulations Sections 301.7701-2 and 301.7701-3? If yes, submit statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 02 Does the entity have any tax-exempt partners/members/shareholders? If yes, submit statement . . . . . . . . . . . . . . . . . 2 03 Does the entity have any foreign partners/members/shareholders (outside the U.S.)? If yes, submit statement . . . . . 3 04 Was there a distribution of property or a transfer (e.g., by sale or death) of a partner/member interest during the tax year? (Partnership only) If yes, submit statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 05 Has the federal government changed taxable income as originally reported for any prior period? If yes, indicate period on supplemental statement, and submit final IRS determination paperwork . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 06 Does the entity elect to be subject to assessment at the entity level under Act 52 of 2013? . . . . . . . . . . . . . . . . . . . . . 6 07 Is this entity involved in a reportable transaction, listed transaction, or registered tax shelter within this return? If yes, submit statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 08 Does the entity filing as a partnership have other partnerships as partners? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 09 Has the entity sold any tax credits? If yes, submit statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Has the entity changed its method of accounting for federal income tax purposes during this tax year? If yes, submit federal Form 3115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Has the entity entered into any like-kind exchanges under IRC Section 1031? If yes, submit federal Form 8824 . . . 11 12 PA Apportionment as reported on PA-20S/PA-65 Schedule H-Corp . . . . . . . . . . . . . . . . . . . . . . . . . . 12 ● Page 2 of 3 1906110059 Reset Entire Form PREVIOUS PAGE 1906110059 NEXT PAGE PRINT 1906210057 PA-20S/PA-65 PA S Corporation/Partnership Information Return Page 3 of 3 (PT) 10-19 (FI) PA Department of Revenue START FEIN 9 DIGIT - NO DASH 2019 Business Name C ➜ SECTION VIII. PA S Corporations Only - Accumulated Adjustments Account (AAA) and Accumulated Earnings and Profits (AE&P) 1 Balance at the beginning of the taxable year . . . . . If AAA is negative, fill in the oval LOSS AAA AE&P If a loss, enter "0" 1 2 Total reportable income from Section IV, Line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 If a loss, enter "0" 3 Other additions. Submit an itemized statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 If a loss, enter "0" If a loss, enter "0" 4 Loss from Section IV, Line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Other reductions. Submit an itemized statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Sum of Lines 1 through 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . LOSS LOSS LOSS 7 Distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Balance at taxable year-end. Subtract Line 7 from Line 6 . . . . . . . . . . . . . . . . . . . . . . . . SECTION IX. LOSS N/A 4 N/A 5 If a loss, enter "0" 6 7 8 Ownership in Pass Through Entities If the entity received income (loss) from an S corporation, partnership, estate or trust, limited liability company, qualified subchapter S subsidiary (QSSS) or disregarded entity, list below the FEIN, name and address for each entity. If the income (loss) is from a QSSS, enter “yes” in the QSSS box. If the income (loss) is from a disregarded entity other than a QSSS, enter “yes” in the D box. See Instructions for further details. FEIN QSSS 9 DIGIT - NO DASH a NO b NO c NO d NO e NO f NO SECTION X. D NAME & ADDRESS Signature and Verification Under penalties of perjury, I declare I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of paid preparer is based on all information of which preparer has any knowledge. Print/Type name of general partner, principal officer or authorized individual Signature of general partner, principal officer or authorized individual Date MM/DD/YY Daytime phone no. Date Check if self-employed Daytime phone no. Please Sign Your Return after printing. Paid Preparer’s Use Only Print/Type preparer’s name Preparer’s signature Please Sign Your Return after printing. Firm’s name (or yours if self-employed) Firms’s address Preparer’s PTIN 9 DIGIT - NO DASH Firm’s FEIN 9 DIGIT - NO DASH E-File Opt Out Page 3 of 3 1906210057 Reset Entire Form PREVIOUS PAGE 1906210057 RETURN TO PAGE 1 PRINT THIS PAGE DOES NOT PRINT Pennsylvania Department of Revenue 2019 Instructions for Form PA-20S/PA-65 Form PA-20S/PA-65 IN (PT) 10-19 WHAT’S NEW Beginning tax year Jan. 1, 2020, the department will no longer mail estimated coupon packets to taxpayers. The department notified taxpayers of this change via a mailing in early 2020. That mailing provided taxpayers with various options of where to go to print their own copies of the coupons or how to obtain copies of the coupons from the department. Partnerships and PA S corporations may download their nonresident estimated withholding tax forms by visiting www.revenue.pa.gov and selecting “Forms and Publications” at the top of the homepage. From the drop down menu, choose “Forms for Businesses,” then click on “Partnerships/ S Corporations/LLCs Forms” and lastly “2020 Partnerships/ S Corporations/LLCs Forms.” Partnerships and PA S corporations may also request forms by emailing [email protected] or by calling the 24-hour Forms Ordering Message Service at 1-800-3622050. See Tax Update number 204, P. 5 (Aug/Sept 2019), found on the Department’s website for additional information. HOW TO GET FORMS AND PUBLICATIONS INTERNET Visit the department’s website at www.revenue.pa. gov to: ● Download forms, instructions and publications; ● Research tax questions by using the Online Customer Service Center; or ● Search publications online by topic or keyword. If you do not have Internet access, visit your local public library or district office. EMAIL Forms for tax year 2010 through the current year can be found on the department’s website at www.revenue.pa.gov. Requests for forms prior to 2010 should be sent to [email protected] WRITTEN REQUESTS Send written requests for forms to: PA DEPARTMENT OF REVENUE TAX FORM SERVICE UNIT 1854 BROOKWOOD ST HARRISBURG PA 17104-2244 BY PHONE AND IN PERSON You can order forms and publications by calling the department’s automated, 24-hour, toll-free forms ordering message service at 1-800-362-2050. You can also get most forms and publications at your nearest district office. Please call ahead to verify a district www.revenue.pa.gov PA S Corporation/Partnership Information Return office’s address and services or visit www.revenue.pa.gov for more information. Taxpayer assistance hours are 8:30 a.m. to 5:00 p.m. COPIES OF PREVIOUSLY FILED RETURNS To receive copies of previously filed tax returns, complete and sign Form REV-467, Authorization for Release of Tax Records, and send it to: PA DEPARTMENT OF REVENUE BUREAU OF ADMINISTRATIVE SERVICES 12TH FLOOR STRAWBERRY SQUARE HARRISBURG PA 17128-1200 You may also fax the request to 717-783-4355. If someone other than the taxpayer is making the request, Form REV677, Power of Attorney and Declaration of Representative, must be submitted with the request for the release of the tax records. If a taxpayer is deceased, sufficient evidence to establish authority to act for the taxpayer's estate must be provided to the department. Please allow four to six weeks for a request to be processed. PRIVACY NOTIFICATION By law (42 U.S.C. §405(c)(2)(C)(i); 61 Pa. Code §117.16), the department has the authority to use the Social Security number (SSN) to administer the Pennsylvania personal income tax and other Commonwealth of Pennsylvania tax laws. The department uses the SSN to identify individual taxpayers and verify their incomes. The department also uses the SSN to administer a number of tax-offset and child-support programs that federal and Pennsylvania laws require. The commonwealth may also use the SSN in exchange-oftax information agreements with governmental authorities. Except for official purposes, Pennsylvania law prohibits the commonwealth from disclosing information that individuals provide on income tax returns, including the SSN(s). GENERAL INFORMATION PURPOSE OF FORM The PA-20S/PA-65 form is an information return and personal income tax filing requirement used to report the income (losses), deductions, credits, etc., from the operation of foreign or domestic PA S corporations, partnerships or limited liability companies classified as partnerships or S corporations for federal income tax purposes (further referred to as “entity” or “entities”). These entities do not pay tax on their income but “pass through” any profits or losses to their owners (shareholders, partners or members). When preparing the PA-20S/PA-65 PA S Corporation/Partnership Information Return, it is best to PA-20S/PA-65 1 start with the completed federal Form 1120S or federal Form 1065 and then proceed to the Pennsylvania schedules. The information on the PA-20S/PA-65 Information Return has no relevance to C corporations except if a credit from PA-20S/PA-65 Schedule OC has been allocated on the PA Schedule RK-1, Line 9 or NRK-1, Line 7. Otherwise, the only information relevant to a corporate taxpayer is the PA-20S/PA-65 Schedule H-Corp for calculating CNI tax. IMPORTANT: Pass-through entities that fail to maintain accurate lists of owner/beneficiary names, addresses, and tax identification numbers now subject the general partner, tax matters partner, corporate officer and/or trustee of the partnership, S corporation, trust or estate to responsible party assessments holding them individually liable for tax, penalty, and interest owed by the entity. WHO MUST FILE Every domestic or foreign PA S corporation (72 P.S. § 7330.1), partnership (72 P.S. §7335(c)) or entity formed as a limited liability company that is classified as a partnership or S corporation for federal income tax purposes must file the PA-20S/PA-65 Information Return if any of the following apply: 1. During the taxable year, the partnership, PA S corporation or its qualified subchapter S subsidiary earned, received or acquired any gross taxable income (loss) allocable or apportionable to Pennsylvania, regardless of the amount of its income (loss) and whether or not the income was distributed; or 2. During the taxable year, the PA S corporation had at least one shareholder that was a Pennsylvania resident individual, estate, trust or disregarded entity owned by a resident individual; or at least one shareholder that was a part-year Pennsylvania resident individual or disregarded entity owned by a part-year resident individual; or 3. The partnership, at year-end, had at least one partner that was a Pennsylvania resident individual, estate, trust or disregarded entity owned by a resident individual. A $250 penalty is imposed for failure to file the PA-20S/PA-65. In addition, a $250 penalty is imposed for each missing RK-1, NRK-1 and Schedule H-Corp. INACTIVE S CORPORATIONS AND PARTNERSHIPS If the PA S corporation or partnership was inactive during the entire tax reporting period, the entity must still submit the PA-20S/PA-65 Information Return and fill in the Inactive oval. If filing an information return as inactive, the PA S Corporation or partnership must include the PA-20S/PA-65 Partner Member Shareholder Directory and the PA Schedules RK-1 and/or NRK1. CLASSIFYING INCOME In many instances, Pennsylvania personal income tax law and regulations differ from federal tax laws. This is especially true with regard to federal elections concerning the timing of income and expense items. Taxpayers should not use federal elections to determine Pennsylvania personal income tax income (loss). 2 PA-20S/PA-65 PA S corporations, partnerships and limited liability companies classified as partnerships or S corporations for federal income tax purposes report income (loss) using the Pennsylvania personal income tax rules. Pennsylvania does not adopt federal rules for purposes of personal income taxation. Accordingly, the determination of reportable amounts in each personal income tax classification may vary significantly from the classifications and amounts as determined for federal income tax purposes. For Pennsylvania personal income tax purposes, read the rules for classifying income found in the PA Personal Income Tax Guide - Brief Overview and Filing Requirements. The income must be reported on the owner’s tax return in the same classification of income as it is reported to them on their PA Schedules RK-1 and/or NRK-1 from the entity. The entity must maintain sufficient books and records to properly report income (losses), expenses, credits, deductions, and other amounts for Pennsylvania personal income tax purposes. A PA S corporation or partnership that only operates a business, profession or farm must include all activities and transactions to determine Section I or Section II of the PA-20S/PA-65 Information Return, whichever is applicable, regardless of the name of the transaction and regardless of how it reports for federal income tax purposes. Use PA-20S/PA-65 Schedule M to classify federal income (loss) for Pennsylvania personal income tax purposes. Please review the PA-20S/PA-65 Schedule M instructions on the department’s website at www.revenue.pa.gov. NOTE: Pennsylvania personal income tax law taxes resident partners, shareholders and members (owners) on income from sources within and outside Pennsylvania and taxes nonresident owners on Pennsylvania-source income only. PENNSYLVANIA S CORPORATION S STATUS (S ELECTIONS) Starting with tax years beginning on or after Jan. 1, 2006, all corporations, including those incorporated in a state other than Pennsylvania, with a valid federal subchapter S election are considered Pennsylvania S corporations. Under Act 67 of 2006, all federal subchapter S corporations are Pennsylvania S corporations. Act 67 also includes a provision for federal subchapter S corporations to make an election to not be taxed as a Pennsylvania S corporation. To make this election, the taxpayer is required to file a completed REV-976, Election Not to be Taxed as a Pennsylvania S Corporation on or before the due date, or extended due date, of the report for the first period in which the election is to be in effect. NOTE: 72 P.S.§7301(n.1) stipulates all federal S corporations filling in Pennsylvania are automatically PA S corporations. PENNSYLVANIA S CORPORATION S STATUS REVOCATIONS An election to not be taxed as a PA S corporation may not be revoked for five years from the date it went into effect. www.revenue.pa.gov A revocation received within this five year period will be effective for the first tax period for which the taxpayer is eligible to revoke the election. Elections which first went in effect in 2014 may be revoked for 2019. To revoke the election the corporation must send a letter signed by shareholders holding more than one-half of the shares of stock of the corporation on the day on which the revocation is made. This letter must contain the name of the corporation, the federal employer identification number (FEIN), the PA S corporation’s 10-digit Revenue ID and the effective date of the revocation. If no effective date is provided the revocation will be effective for the first tax period for which the revocation was timely submitted. In the case of a corporation with qualified subchapter S subsidiaries, the letter must include the name and 10-digit Revenue IDs, if applicable, of all qualified subchapter S subsidiaries doing business in Pennsylvania. Fax or mail the completed form to: Fax: 717-787-3708 Email: [email protected] ELECTRONIC FILING FED/STATE ELECTRONIC FILING FOR S CORPORATIONS AND PARTNERSHIPS The department will accept original and amended PA S Corporation/Partnership Information Returns (PA-20S/PA-65) including corresponding forms and schedules filed through the Modernized e-File (MeF) platform provided by the IRS (also known as the Fed/State e-File). IMPORTANT: An amended PA-20S/PA-65 Information Return filed through Fed/State e-File will only be accepted for 2017 tax year returns and forward. You may not file an amended PA-20S/PA-65 Information Return through Fed/State e-File prior to 2017 tax year return. See How To Amend a PA-20S/PA-65 Information Return Prior to 2017 Tax Year Return. Fed/State e-File is available through tax preparers or computer software. When you file using Fed/State e-file, the department sends an acknowledgement directly to you, your tax professional or Electronic Return Originator (ERO). Whoever submits the tax return will receive the acknowledgement. The PA-20S/PA-65 Information Return can be filed through Fed/State e-File through an approved vendor that has tested with and been approved by the department to offer electronic filing in Pennsylvania. Even if a vendor is federally approved they must also be approved by Pennsylvania. As a result, every year vendors must go through a testing process for the department's approval of their software. When the vendors complete the testing process, they will be listed on Revenue’s e-Services Center at www.doreservices.state.pa.us. ELECTRONICALLY FILED RETURNS WITH ATTACHMENTS When the PA-20S/PA-65 S Corporation/Partnership Information Return is filed through the Fed/State e-File, all attachments other than the PA-20S/PA-65 schedules must be sent in PDF format. Examples of other attachments to an electronically filed PA-20S/PA-65 Information Return may include statements required with the PA-20S/PA-65 Information Return; PA Schedules RK-1 and NRK-1 that a pass through entity receives from another pass through entity; federal Form 8824, Like-Kind Exchanges; federal Form 3115, Application for Change in Accounting Method; federal Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns; and composite returns filed in other states. The department will consider the tax return incomplete if all required documents are not submitted with an electronically filed return. IMPORTANT: Do not include the PA-20S/PA-65 Schedules RK-1 and NRK-1 that the entity issues to its owners as a PDF attachment. These schedules are part of the e-File package for the PA-20S/PA-65 Information Return. HOW TO PAY ELECTRONICALLY FED/STATE ELECTRONIC FILING OPTION FOR ESTIMATED NONRESIDENT INDIVIDUAL QUARTERLY WITHHOLDING PAYMENTS The department accepts through the MeF Fed/State program the electronic payment of the quarterly estimated withholding tax for nonresident owners filed with the PA-65ES. The following types of payments can be electronically transferred if filed through Fed/State e-File program: ● Final nonresident individual tax withholding tax “catchup” payment submitted with the 2019 tax year PA-20S/ PA-65 Information Return; and ● 2020 (future) estimated payments for nonresident individual quarterly withholding tax submitted with the 2019 tax year PA-20S/PA-65 Information Return; and ● PA-65ES Quarterly Estimated Payments for nonresident individuals. Future estimated nonresident individual tax withholding payments for tax year 2020 will be stored in the system as separate electronic transaction payments until the specified due date. IMPORTANT: The nonresident individual quarterly withholding payment may not be submitted through Electronic Funds Transfer (EFT), credit/debit cards or e-TIDES. An entity remitting payment greater than $1,000 is not subject to the EFT penalty (61 Pa. Code §5.3). NOTE: Mandatory e-filing is required for third-party preparers who prepare 11 or more PA-20S/PA-65 returns. The department published a “Method of Filing” notice [43 Pa.B. 5772] for electronic filing requirements in a Pennsylvania Bulletin on the PA Department of Revenue website. Once subject to this mandate, the preparer must continue to e-file regardless of how many returns are prepared during a calendar year. PAYMENT NOT SUBMITTED WITH ELECTRONIC RETURN If the PA-20S/PA-65 Information Return has been electronically submitted and the nonresident withholding was not sent at the time of electronic submission of the return, then you may send a paper check for the nonresident withholding. Tax filers may direct third party preparers to file returns in a different method than mandated. You may send in the PA-40 ES (F/C) voucher, found on the department’s website, with a check if the entity www.revenue.pa.gov PA-20S/PA-65 3 electronically files the PA-20S/PA-65 Information Return. Submit a check or money order made payable to the PA Dept. of Revenue along with the PA-40 ES (F/C). Print the entity's federal employer identification number (FEIN) and “2019 Final Nonresident Withholding” on the check or money order. CAUTION: Failure to include the PA-40 ES (F/C) with your check will result in a delay of processing. Mail the payment to: PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280502 HARRISBURG PA 17128-0502 For payment by check with paper tax return, See How To Pay. HOW TO AMEND THE PA-20S/PA-65 INFORMATION RETURN PRIOR TO 2017 TAX YEAR RETURN If after filing the PA-20S/PA-65 Information Return, the entity discovers that an incorrect PA-20S/PA-65 tax return has been submitted to the department and/or has amended federal Form 1065 or 1120S or if the IRS changed or corrected any items of income, gain or loss previously reported, the entity must submit an amended PA-20S/PA-65 Information Return to the Pennsylvania Department of Revenue. Prior to the 2017 tax year return, an amended PA S Corporation/Partnership Information Return (PA-20S/PA-65) cannot be filed through Fed/State e-File Program. amended PA-20S/PA-65 Information Returns including corresponding forms and schedules filed through Fed/State e-File. To file a 2017 or later amended return through Fed/State E-File, visit Revenue’s e-Services Center at www.doreservices.state.pa.us. Follow all the steps listed above under “Prior to 2017 Tax Year Return” with exception to the first bullet referencing a paper return. WHEN TO AMEND THE PA-20S/PA-65 INFORMATION RETURN OVER-REPORTED INCOME If the entity over reported income, failed to claim allowable credits, failed to report allowable deductions, or events transpired that decreased its reportable Pennsylvania-taxable income, including an IRS Report of Change, the entity must file an amended PA-20S/PA-65 Information Return. The amended return must be filed within three years of the original due date or extended due date of the PA-20S/PA-65 Information Return. The amended PA-20S/PA-65 Schedules RK-1 and/or NRK-1 must show the corrected Pennsylvaniataxable income, so the shareholders or partners can request refunds of Pennsylvania income tax they overpaid. See How To Amend the PA-20S/PA-65 Information Return. In order to request a refund, owners may either file an amended return within three years of the original due date or extended due date of their return or file a timely petition for refund with the Pennsylvania Board of Appeals. UNDER-REPORTED INCOME If the entity under reported income, erroneously claimed credits or deductions to which it was not entitled, or events transpired that increased reportable Pennsylvania-taxable income, including an IRS Report of Change, the entity must file an amended PA-20S/PA-65 Information Return within 30 days from the determination of such increase. The amended PA-20S/PA-65 Schedules RK-1 and/or NRK-1 must show the corrected Pennsylvania-taxable income so the shareholders or partners can pay the tax due. When amending a PA-20S/PA-65 Information Return that was originally filed through Fed/State e-File, the entity must: ● Obtain the paper form PA-20S/PA-65 Information Return for the year the entity wants to amend. Do not submit a photocopy of your original PA-20S/PA-65 Information Return; ● Complete the amended return including all schedules by entering the corrected information and submit it with the amended PA-20S/PA-65 Schedules RK-1 and/or NRK-1; ● Clearly mark the “Amended Information Return” oval on PA-20S/PA-65 Information Return and the “Amended Schedule” oval on the Schedules RK-1 and/or NRK-1; ● If applicable, clearly mark the following schedules and the “Amended Schedule” oval on PA Schedules D-I, D-II, D-III, D-IV and/or PA-65 Corp. ● Enter the amended amounts and enclose a statement explaining the reasons an amended return is being filed. Submit only the forms or schedules supporting the amended amounts; ● Provide a copy of the amended PA-20S/PA-65 Schedules RK-1 and/or NRK-1 to the partners, shareholders or members; and ● Enclose a copy of the amended federal Form 1120S or federal Form 1065. If only amending the PA-20S/PA-65 Information Return, include the original federal Form 1120S or federal Form 1120S filed. PA S CORPORATIONS AND PARTNERSHIPS Each entity submits with the PA-20S/PA-65 Information Return a complete copy of its federal income tax return including all schedules, statements, federal Schedules K-1, and PA-20S/PA-65 Schedules RK-1 and NRK-1 received from other pass through entities. TAX YEAR RETURN 2017 AND FORWARD For tax years 2017 and forward, the department will accept With the PA-20S/PA-65 Information Return, the entity must also submit copies of the PA-20S/PA-65 Schedules RK-1 4 PA-20S/PA-65 The entity and owners must also file an amended Pennsylvania tax return within 30 days of the discovery of the error to report any increase in income for taxes due. See How To Amend the PA-20S/PA-65 Information Return. IMPORTANT: There is no statue of limitations to file an amended return when reporting additional income. Amended returns cannot be filed in response to a Department of Revenue Assessment. In those cases, an appeal must be filed with the Board of Appeals. WHAT TO FILE www.revenue.pa.gov that it provides to resident partners/shareholders (owners) and copies of the PA-20S/PA-65 Schedules NRK-1 that it provides to nonresident owners. PA S CORPORATIONS AND PARTNERSHIPS AS OWNERS OF ANOTHER PASS THROUGH ENTITY If the shareholder, partner, member (owner) of a PA S corporation, partnership, limited liability company or a beneficiary of a trust or estate is classified as a pass through entity, the issuing entity must provide the entity owner with both PA-20S/ PA-65 Schedules RK-1 and NRK-1 showing the entity owner’s share of the income (loss) passed through from the issuing entity in the same class in which the issuing entity reported the income to its entity owner. When the entity owner receives a PA-20S/PA-65 Schedule RK-1 and NRK-1, it has the classified income (loss) amount to complete the PA-20S/PA-65 Information Return, Sections I, II and III. The entity owner is required to file both the PA-20S/PA-65 RK-1 and NRK-1 with their PA-20S/PA-65 Information Return. Example. When a PA S corporation receives income from a partnership, the PA S corporation must file a copy of the PA Schedule RK-1 and NRK-1 it received from the partnership along with the PA-20S/PA-65 Information Return. PARTNERSHIPS WITH C CORPORATION PARTNERS Partnerships or limited liability companies classified as partnerships for federal income tax purposes with operations within Pennsylvania that have corporate partners that have not filed the RCT-101, PA Corporate Net Income Tax Report for the prior or current tax year or whose partners are all C corporations must file the PA-65 Corp, Directory of Corporate Partners. If the partners are all C corporations, the partnership: ● Must include a complete copy of federal Form 1065 with the PA-65 Corp, Directory of Corporate Partners; PA Schedule H-Corp, Corporate Partner Apportioned Business Income (Loss); PA Schedule CP, Corporate Partner CNI Withholding; and ● Does not file a PA-20S/PA-65 Information Return. For additional information, please review the instructions for the PA-65 Corp, Directory of Corporate Partners on the department’s website. LIMITED PARTNERSHIP FILING AS DISREGARDED ENTITY FOR FEDERAL INCOME TAX PURPOSES If an eligible entity has two members under local law but one of the members of the eligible entity is, for federal income tax purposes, disregarded as an entity separate from the other member of the eligible entity, then the eligible entity cannot be classified as a partnership. The eligible entity is either disregarded as an entity separate from its owner or an association taxable as a corporation. If the eligible entity is disregarded as an entity separate from its owner and the owner is a partnership, PA S corporation or limited liability company that is classified as a partnership or S corporation for federal income tax purposes, the owner is required to file a PA-20S/PA-65 Information Return, list the eligible entity on Section IX, and include all of the eligible entity’s items of income, deduction and credit on the return. www.revenue.pa.gov Example. A limited partnership (LP A) is owned by a singlemember limited liability company (SMLLC) and a limited partnership (LP B). The LP B owns 100 percent of the SMLLC which gives LP B 100 percent control of LP A. The LP B is required to file the PA-20S/PA-65 Information Return and report the income of both LP A and the SMLLC. LP B also reports both the SMLLC and LP A in Section IX. PA S CORPORATIONS AND PARTNERSHIPS FILING ON BEHALF OF THEIR QUALIFIED ELECTING NONRESIDENT INDIVIDUAL OWNERS PA S corporations, partnerships and limited liability companies classified as partnerships and S corporations for federal income tax purposes may file a composite return (PA-40 NRC, Nonresident Consolidated Income Tax Return) on behalf of their qualified nonresident individual owners who elect to be included in the composite filing. For additional information, please review the instructions for the PA-40 NRC, Nonresident Consolidated Income Tax Return on the department’s website. INDIVIDUAL OWNERS IN A PA S CORPORATION, PARTNERSHIP OR LIMITED LIABILITY COMPANY CLASSIFIED AS A PARTNERSHIP OR S CORPORATION FOR FEDERAL INCOME TAX PURPOSES Individual owners of an entity must report on the PA-40, Pennsylvania Income Tax Return, their share of the income (loss), passed through from the entity in the same class in which the partnership or PA S corporation reported the income to its individual owners, as shown on their PA Schedules RK-1 and/or NRK-1. CLASSIFIED AS A C CORPORATION A limited liability company that elects to file as a C corporation for federal income tax purposes files as a C corporation for Pennsylvania and is subject to Pennsylvania corporate net income tax, reported on the RCT-101, PA Corporate Net Income Tax Report. A limited liability company that files as a C corporation with the IRS does not file the PA-20S/PA-65 Information Return. CLASSIFIED AS AN S CORPORATION A limited liability company that elects to file as an S corporation for federal income tax purposes and has not elected out of PA Subchapter S status for Pennsylvania by filing form REV-976, Election Not To Be Taxed as A Pennsylvania S Corporation, must file as an S corporation for Pennsylvania using the PA-20S/PA-65 Information Return. The members are subject to Pennsylvania personal income tax. CLASSIFIED AS A PARTNERSHIP A limited liability company that elects to file as a partnership for federal income tax purposes files as a partnership for Pennsylvania using the PA-20S/PA-65 Information Return. The members are subject to Pennsylvania personal income tax. CLASSIFIED AS A SINGLE-MEMBER LIMITED LIABILITY COMPANY 1. INCOME REPORTED ON FEDERAL TAX RETURN OF AN INDIVIDUAL For personal income tax purposes, a single-member limited liability company owned by an individual or a limited liability PA-20S/PA-65 5 company jointly owned by a taxpayer and spouse is a disregarded entity. The income of the limited liability company is reported on PA-40 Schedule C, Profit or Loss from Business or Profession, or PA-40 Schedule E, Rents and Royalty Income (Loss), of the member’s PA-40, Pennsylvania Income Tax Return, and the single-member limited liability company does not file a PA-20S/PA-65 Information Return. 2. INCOME REPORTED ON FEDERAL TAX RETURN OF ANOTHER BUSINESS ENTITY The income of a single-member limited liability company owned by another entity is reported on the tax return of the member as if earned by the member. If the member is a partnership, PA S corporation or limited liability company that is classified as a partnership or S corporation for federal income tax purposes, it is required to file a PA-20S/PA-65 Information Return. List the single-member limited liability company on Section IX, and include all of the single-member’s items of income, deduction and credit on the return. QUALIFIED SUBCHAPTER S SUBSIDIARY AND ITS PARENT S CORPORATION Pennsylvania personal income tax law does not treat a qualified subchapter S subsidiary (QSSS) owned by a PA S corporation (parent) as a separate corporation for personal income tax. Pennsylvania personal income tax law treats all assets, liabilities and items of income, deduction and credit of a QSSS as assets, liabilities and items of income, deduction and credit of the parent PA S corporation for income tax purposes. The parent PA S corporation must report the assets, liabilities and items of income, deduction and credit of the QSSS on the parent’s PA-20S/PA-65 Information Return. NOTE: Shareholders receive the income distribution from the parent corporation, not from each QSSS. The following provisions apply only to a qualified subchapter S subsidiary in Pennsylvania: ● A QSSS cannot elect corporation treatment independent of its parent corporation. If a QSSS and/or parent of a QSSS does not desire to be taxed as a PA S corporation, the parent must file REV-976, Election Not to be Taxed as a Pennsylvania S Corporation, for itself and all QSSS(s). The parent corporation submits a schedule with the election identifying the name, address, the PA S corporation’s 10 digit Revenue ID, if applicable, and federal employer identification number (FEIN) of each QSSS owned by the corporation and doing business in Pennsylvania. ● The parent corporation is not required to register with the Department of State if its only activity in Pennsylvania is its investment in the QSSS that is registered in Pennsylvania. The parent is required to file a PA-20S/PA-65 Information Return and list the QSSS(s) on Section IX and include all of the QSSS’ items of income, deduction and credit on the return. There is no ownership percentage for the QSSS because it is a division of the parent company. 6 PA-20S/PA-65 Since the QSSS is a division of the parent company, the QSSS is not included on the Partner/Member/Shareholder Directory. Only the owners of the parent company are listed on the directory. The parent PA S corporation may also file the PA-40 Nonresident Consolidated Income Tax Return (NRC) for its nonresident owners if they meet the parameters. See the PA-40 NRC instructions on the department's website. ASSEMBLING THE PA-20S/PA-65 PA S CORPORATION/PARTNERSHIP INFORMATION RETURN Assemble the PA-20S/PA-65 Information Return, forms and schedules in the following order: ● Signed original PA-20S/PA-65 Information Return (Pages 1 through 3). Do not mail a photocopy; ● PA Schedule P-S KOZ – attach behind the information return; ● PA-20S/PA-65 Partner/Member/Shareholder Directory; ● PA-20S/PA-65 Schedule D-I, D-II, D-III and D-IV; ● PA-20S/PA-65 Schedule E; ● PA-20A/PA-65 Schedules RK-1 that the entity provides to resident owners; ● PA-20S/PA-65 Schedules NRK-1 that the entity provides to nonresident owners; ● PA-20S/PA-65 Schedule M; ● PA-20S/PA-65 Schedule OC and the required supporting documents for claiming any of the business credits allowed by Pennsylvania law; ● PA-20S/PA-65 Schedule A; ● PA-20S/PA-65 Schedule B; ● PA-20S/PA-65 Schedule H; ● PA-20S/PA-65 Schedule H-Corp; ● PA-20S/PA-65 Schedule NW; ● PA-20S/PA-65 Schedule J; ● PA-20S/PA-65 Schedule T; ● PA-20S/PA-65 Schedule I; ● All other required supporting and supplemental documentation, including a copy of the federal extension. NOTE: A complete copy of the federal Form 1120S, U.S. Income Tax Return for an S Corporation, or Form 1065, U.S. Return of Partnership Income, including all schedules, statements and federal Schedules K-1 now must be included with the entity’s PA-20S/PA-65 PA S Corporation/Partnership Information Return. Assemble documents in the order above. ● Do not staple documents. ● On all additional statements included with the return, please include the entity’s name, FEIN, tax year and brief line reference to PA-20S/PA-65 Information Return or PA-20S/PA-65 Schedules. ● The PA-20S/PA-65 Information Return will be considered incomplete if the federal information is not included with the paper return. www.revenue.pa.gov IMPORTANT: Do not create a substitute PA-20S/ PA-65 Information Return that has not been approved by the department. A spreadsheet is an unapproved and unacceptable tax form. Unapproved tax forms filed with the department may be rejected and returned to the taxpayer or tax return preparer. This may result in an assessment of interest and penalty. If filing any tax form other than an official tax form, please review Miscellaneous Tax Bulletin 2008-02 on the department’s website. ESTIMATED QUARTERLY TAX PAYMENTS AND WITHHOLDING ESTIMATED QUARTERLY TAX PAYMENTS FOR RESIDENT OWNERS Individual resident partners and shareholders (owners) are subject to the estimated quarterly tax provisions under the Pennsylvania Income Tax Act. Resident owners must file declarations and make quarterly estimated Pennsylvania tax payments if they reasonably expect income, other than compensation on which Pennsylvania tax is withheld, to exceed $8,000. The individual owners use REV-414 (I), Individuals Worksheet, and REV-413 (I), Instructions for Estimating PA Personal Income Tax (For Individuals Only), to determine the proper amount of estimated tax payments. ESTIMATED QUARTERLY WITHHOLDING PAYMENTS FOR NONRESIDENT OWNERS Under Act 22 of 1991, entities must withhold and pay quarterly Pennsylvania personal income tax for nonresident partners and shareholders (owners) that are individuals, estates or trusts. This quarterly withholding tax payment is based on each nonresident owner’s expected share of distributable Pennsylvania-source taxable income. When there has been a change in an accounting period that requires filing of a short-year return, the tax is calculated on an annualized basis. See Short-Year Return. The entity must indicate the amount of Pennsylvania personal income tax it withheld for each nonresident on the PA-20S/PA-65 Schedule NRK-1 and provide the PA-20S/ PA-65 Schedule NRK-1 to each nonresident owner. The entity uses REV-414 (P/S), PA Nonresident Withholding Tax Worksheet For Partnerships and PA S Corporations and REV-413 (P/S), Instructions for Withholding PA Personal Income Tax from Nonresident Owners by Partnerships and PA S Corporations, to determine the proper amount of withholding. Partnerships or PA S corporations filing a nonresident quarterly withholding tax return for the first time should use PA-40ES (F/C), Declaration of Estimated Tax or Estimated Withholding Tax for Fiduciaries, Partnerships & Other Pass Through Entities found on the department’s website. The partnership or PA S corporation makes the initial quarterly tax withholding payment and all future quarterly tax withholding payments under the federal employer identification number, name and address of the entity. www.revenue.pa.gov Mail the PA-40ES (F/C) voucher and check to: PA DEPARTMENT OF REVENUE PO BOX 280403 HARRISBURG PA 17128-0403 IMPORTANT: An entity cannot withhold Pennsylvania personal income tax on another entity or a Pennsylvania resident individual, and should not withhold Pennsylvania personal income tax on income from intangibles such as interest, dividends or sale of stock. Residents are required to make installment payments of estimated tax if Pennsylvania-taxable income not subject to employer withholding is reasonably expected to exceed $8,000 for the taxable year. If the entity did not make any or sufficient estimated quarterly withholding tax payments for its nonresident owners, a final payment or catch-up payment can be made with the filing of the PA-20S/PA-65 Information Return or PA-40 NRC, Nonresident Consolidated Income Tax Return. Failure to remit withholding payments for all nonresident owners on a quarterly basis will result in the imposition of interest, penalty and underpayment penalty. See Final Payment of Nonresident Withholding Tax for how and where to send the final nonresident withholding tax payment with the PA-20S/PA-65 Information Return. Please review the instructions on the department’s website for the PA-40 NRC, Nonresident Consolidated Income Tax Return, for how and where to send the final nonresident withholding tax payment with the PA-40 NRC, Nonresident Consolidated Income Tax Return. Be sure to review the electronic option. See Fed/State Electronic Filing Option for Estimated Nonresident Individual Withholding Payments. OVERPAYMENT/ADJUSTMENT OF WITHHOLDING TAX FOR NONRESIDENT OWNERS The PA-20S/PA-65 PA S Corporation/Partnership Information Return is for information purposes only. It is not a return where you can indicate a refund or carryforward credit. Payments submitted to this account are for nonresident tax withholding only and are held for transfer to the partner, member or shareholder (owner) as indicated on their individual tax returns. The department will not make the assumption that the entity paid more than was needed. If the entity overpaid the nonresident withholding tax, the entity should pass through the total nonresident owners’ withholding tax payment (including the overpayment) as PA Nonresident Tax Withheld on Line 6 of their PA Schedule NRK-1. The owners can then include the Line 6 amount as a tax payment on their respective PA-40, Pennsylvania Income Tax Return, on Page 2, Line 17, Nonresident Tax Withheld from your PA Schedule(s) NRK-1. If the entity did not pass through the overpayment of nonresident tax withholding to its nonresident owners on PA Schedule NRK-1, and if the entity wants a refund or to carry forward to the next tax year the entire amount of tax withheld or the excess over the withholding passed through to the nonresident owners that are individuals, estates or trusts (providing the entity did not file a PA-40 Nonresident Consolidated Income Tax Return), the entity must submit a written request to: PA-20S/PA-65 7 PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES NONRESIDENT WITHHOLDING TAX REFUND PO BOX 280600 HARRISBURG PA 17128-0600 The entity may also fax the request to 717-705-6236, or email the request to [email protected] The request must be on company letterhead and include the entity’s name, federal employer identification number, tax year, Social Security number(s) of the owner(s), amount of nonresident withholding paid, amount of nonresident withholding tax liability, the requested refund amount and/or carry-forward to the next tax year of nonresident withholding and reason for the request. WHEN TO FILE File the PA-20S/PA-65 Information Return for the current calendar year or the fiscal year that begins in the current tax year and ends in the next tax year. Use the current tax year return for a tax year of less than 12 months that begins and ends in the current tax year. See When To File. An entity may use a 52/53 week taxable year if it keeps its books on that basis. CHANGING FROM A FISCAL-YEAR ENTITY TO A CALENDAR-YEAR ENTITY To change from a fiscal-year filer to a calendar-year filer, the entity files a short-year return. See How to File a Short-Year Return. The entity then files the next calendar year on or before April 15, 2020, including an extension date of Sept. 15, 2020. The entity is also required to submit a copy of its federal election Form 1128, Application to Adopt, Change or Retain a Tax Year, with both the short-year return and the calendaryear return. SHORT-YEAR RETURN A short year is an accounting period shorter than one year and not a 52/53 week taxable year. The due date for filing 2019 Pennsylvania tax returns will be on or before midnight, April 15, 2020. The U.S. Postal Service postmark date on the envelope is proof of timely filing. If the return cannot be filed by the due date, request an extension of time to file. A short-year return is required for the following reasons: ● Changes in the annual accounting period. For example, the entity changes from a fiscal-year filer to a calendaryear filer; or ● An entity is in existence during only part of the tax year. For example, if the year is the initial year or final year for all entities. For a calendar-year filer, file the current tax year PA-20S/ PA-65 Information Return and PA-20S/PA-65 Schedules RK-1 and NRK-1 on or before April 15, 2020, including an extension date of Sept. 15, 2020. NOTE: When there has been a change in an accounting period that requires filing of a short-year return, the nonresident withholding tax is calculated on an annualized basis. For a fiscal-year filer, file the current tax year PA-20S/PA-65 Information Return and PA-20S/PA-65 Schedules RK-1 and NRK-1 on or before the 15th day of the fourth month following the close of the fiscal year including an extension date of five months after the original due date. If the due date falls on a Saturday, Sunday or business holiday, the entity must file the PA-20S/PA-65 Information Return no later than midnight on the first business day following the Saturday, Sunday or business holiday. The U.S. Postal Service postmark date on the envelope is proof of timely filing. HOW TO FILE A SHORT-YEAR RETURN If the entity is required to file a short-year return, the entity must use the most recent PA-20S/PA-65 Information Return, schedules and forms on the department’s website. If the tax year on the forms is not the current tax year and/or the tax year for which the entity is filing, then the entity must cross out and write the correct tax year for which it is filing a short-year return. If the entity cannot file by the original due date, request an extension of time to file. See Extension of Time To File. IMPORTANT: Short-year returns are due on the 15th day of the fourth month following the end of the short period. If the entity does not file its return by the original due date or extended due date and does not pay the tax due by the original due date, the department imposes late filing and underpayment penalties. If the entity is a calendar-year filer and files a shortyear return, do not fill in the fiscal-year oval. A shortyear return is not a fiscal-year return. TAX YEARS Pennsylvania follows the same tax year as federal rules. CALENDAR-YEAR ENTITY An entity that files on a calendar year basis reports all taxable income recognized between Jan. 1 and Dec. 31. See When To File. FISCAL-YEAR ENTITY A fiscal year is a period of 12 consecutive months without regard to the calendar year. The fiscal year is designated by the calendar year in which it begins. A fiscal-year entity reports all taxable income recognized during the fiscal year. 8 PA-20S/PA-65 EXTENSION OF TIME TO FILE If the entity cannot file the PA-20S/PA-65 Information Return on or before the original return due date, the entity can use REV-276, Application for Automatic Extension of Time to File, to file for a five-month extension. The department will now accept REV-276 Application for Automatic Extension of Time to File the PA-20S/PA-65. Information Return through the MeF Fed/State e-file program. See How to Obtain an Extension of Time to File. The department will not grant an extension for more than five months, except for taxpayers outside the U.S. www.revenue.pa.gov An extension of time to file does not extend the payment deadline. Pay in full the amount reasonably estimated as the entity’s Pennsylvania tax due on or before the original return due date. HOW TO OBTAIN AN EXTENSION OF TIME TO FILE Follow one of these procedures when applying for an extension of time to file: 1. If the entity owes catch-up nonresident withholding tax with the PA-20S/PA-65 Information Return, the entity may either pay by check with a timely filed REV-276, Application for Automatic Extension of Time to File or submit the application and payment through the MeF Fed/State e-file program on or before the original return due date. The return due date is usually April 15 for calendar-year filers and the 15th day of the fourth month following the close of the fiscal year for fiscal-year filers. The department will not send a letter granting the extension but it will write if there is a question concerning the request. 2. If the entity has an extension of time to file federal Form 1065 or federal Form 1120S and does not owe Pennsylvania nonresident withholding tax on the PA-20S/PA-65 Information Return, the department will automatically grant the entity a five-month extension of time to file the PA-20S/PA-65 Information Return. The entity is not required to submit REV-276 or federal Form 7004 before the original return due date. However, federal Form 7004 must be submitted with the filing of the PA-20S/ PA-65 Information Return. 3. If the entity does not have an extension to file federal Form 1065 or federal Form 1120S, request an extension on REV-276, and file it in sufficient time for the department to consider and act upon it prior to the original return due date. The REV-276 can be filed electronically through the MeF Fed/State program. CAUTION: The REV-276 can be filed in paper form or electronically. If the entity filed the PA-20S/PA-65 Information Return and did not file the REV-276 but requested an extension for the federal return, federal Form 7004 can be substituted for the REV-276. In such cases, include a copy of the federal Form 7004 with the PA-20S/PA-65 Information Return. A five-month extension of time to file requires PA Schedules RK-1 and NRK-1 to be filed one month earlier and allows owners time to prepare and file their personal income tax returns within the normal six-month time period for individuals. QUALIFYING FOR THE EXTENSION When an entity requests an extension of time to file, it does not extend the filing time for its owners. Each owner must individually obtain an extension of time to file the PA-40, Pennsylvania Income Tax Return, PA-41, PA Fiduciary Income Tax Return, or PA-40 NRC, Nonresident Consolidated Income Tax Return. An extension of time to file a PA-20S/PA-65 Information Return does not extend the time for full payment of the catch-up nonresident withholding tax, nor does it preclude an assessment of interest and penalty for late payment and underpayment of tax due. www.revenue.pa.gov To get the extra time to file you must: 1. Properly estimate the current year nonresident withholding tax liability using the information available to you. 2. Enter the tax liability on REV-276. 3. File REV-276 by the original due date of the return along with a check or money order for the current year tax liability, or file electronically through the MeF Fed/State program. Mail REV-276 to: PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280504 HARRISBURG PA 17128-0504 HOW TO FILE THE PA-20S/PA-65 INFORMATION RETURN WITH AN EXTENSION When filing a PA-20S/PA-65 Information Return for which an extension was requested, the entity must: ● Fill in the “Extension Requested” oval at the top of the PA-20S/PA-65 Information Return; ● Submit a copy of federal Form 7004 with the PA-20S/ PA-65 Information Return if the entity did not file REV276, Application for Automatic Extension of Time to File; ● Submit a statement with the federal confirmation number received if the entity electronically filed a federal extension and did not file REV-276; ● List the extension payment amount on the statement and be sure to include the total nonresident withholding payments on PA-20S/PA-65 Schedule NW, Line B. NOTE: Do not submit REV-276, Application for Automatic Extension of Time to File, with the PA-20S/PA-65 Information Return. EXTENSION DUE DATES See When To File. WHERE TO FILE The entity must submit the PA-20S/PA-65 Information Return, the PA-20S/PA-65 supporting schedules and the PA-20S/PA-65 Schedules RK-1 and/or NRK-1, and if applicable, the final withholding payment or “catch-up” payment. Where the entity should mail the PA-20S/PA-65 Information Return depends whether there is a final withholding payment or “catch-up” payment. Choose the appropriate mailing address: Without Payment: PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280509 HARRISBURG PA 17128-0509 With Payment: PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280502 HARRISBURG PA 17128-0502 See Final Payment of Nonresident Withholding Tax for how and where to send the final nonresident withholding tax payment. PA-20S/PA-65 9 HOW TO PAY FINAL PAYMENT OF NONRESIDENT WITHHOLDING TAX PAYMENT BY CHECK If your tax preparation software prints a Nonresident Withholding Voucher facsimile approved by the Department of Revenue, that voucher (PA-40ES (P/S)) may be used to submit payment. Mail the voucher and check to the department. See Where to File. In the event your software is unable to produce a department approved facsimile you can find the PA-40ES (P/S) on the department‘s website. Make the check or money order payable to PA Dept. of Revenue. Write the entity’s federal employer identification (FEIN) and 2019 Final Nonresident Withholding on the check or money order. The department will need the entity’s FEIN to accurately apply the payment. See Where to File. Mail the check or money order with the return. Note: do not staple the check or money order to the return. ELECTRONIC PAYMENT See Fed/State Electronic Filing Option For Estimated Nonresident Individual Quarterly Withholding Payments. IMPORTANT: The nonresident individual quarterly withholding tax payment may not be submitted through Electronic Funds Transfer (EFT), credit/debit cards or e-TIDES. MAILING ADDRESS FOR FINAL WITHHOLDING PAYMENT See Where To File. RECORDKEEPING An entity must retain all books and records for at least seven years. All amounts reported on the PA-20S/PA-65 Information Return, schedules and forms are subject to verification and audit by the department. Information that substantiates the calculation of basis for an entity or individual, in any investment (partnership, S corporation, stocks, bonds, real estate, etc.), must be retained indefinitely or for at least seven years after the investment is sold. Information that substantiates the calculation of basis in an investment shall include but not be limited to broker statements, Pennsylvania and other states’ income tax returns, PA-20S/PA-65 Schedules RK-1, closing statements, etc. COMPLETING PA-20S/PA-65 INFORMATION RETURN FOREIGN ADDRESS STANDARDS If the entity is located outside the U.S., it is important to write the foreign address on the PA-20S/PA-65 Information Return, according to U.S. Postal Service standards. Failure to use these standards may delay processing or correspondence necessary to complete the processing of the return. To comply with foreign address standards, use the following rules when completing the address portion of the PA-20S/ PA-65 Information Return. 10 PA-20S/PA-65 ● Eliminate apostrophes, commas, periods and hyphens. Write the address in all uppercase letters. Addresses should have no more than four lines and must be written in black ink or typewritten. Pencil is unacceptable. ● Write the name of the entity in the spaces provided. Mail may not be addressed to a person in one country “in care of” a person in another country. The address of items sent to general delivery must indicate the addressee’s full legal name. ● Write the address in the space provided, including street and building name and number, apartment or suite numbers, city name and city or provincial codes. All lines of the delivery address should appear in all capital letters. The house number and street address or box number must appear when mail is addressed to towns or cities. ● Write only the name of the country in the space provided for the city or post office. ● Do not include any entries in the state field other than “OC” for Out-of-Country. The ZIP Code spaces should remain blank on the PA-20S/PA-65 Information Return. Providing the address in this format will better ensure that the department is able to contact the entity if we need additional information. Below are two examples of properly completed foreign addresses: FOREIGN ADDRESS EXAMPLES Name: DIETRICH ENTERPRISES Address 1: HARTMANNSTRASSE 7 Address 2: 5300 BONN 1 City: GERMANY State: OC ZIP Code: Leave Blank OR Name: DIETRICH ENTERPRISES Address 1: 117 RUSSELL DR Address 2: LONDON W1PGHQ City: ENGLAND State: OC ZIP Code: Leave Blank CANADA (ONLY) ADDRESS EXAMPLE The following address format may be used when the postal address delivery zone number is included in the address: Name: NORTH BY NORTHWEST CO Address 1: 1010 CLEAR ST Address 2: OTTAWA ONT K1A OB1 City: CANADA State: OC ZIP Code: Leave Blank If the entity’s address does not fit in the available spaces on the PA-20S/PA-65 Information Return using this format, please include a separate statement with the return showing the complete address. NOTE: For a Canadian address, two spaces must exist between the province abbreviation and the postal code. Please review the example where “ONT” (province abbreviation) and “K1A OBI (postal code) are separated by two spaces in the address format. www.revenue.pa.gov PAGE 1 FILING STATUS Fill in the oval for a PA S corporation (PA-20S) or partnership (PA-65). For Canadian and foreign addresses, the bottom line of the address should show only the country name, written in full (no abbreviations) and in capital letters. See Foreign Address Example and Canada (Only) Address Example.
Extracted from PDF file 2019-pennsylvania-form-pa-20s-pa-65.pdf, last modified June 2012

More about the Pennsylvania Form PA-20S-PA-65 Corporate Income Tax Tax Return TY 2019

We last updated the S Corporation/Partnership Information Return (PA-20S/PA-65) in January 2020, so this is the latest version of Form PA-20S-PA-65, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form PA-20S-PA-65 directly from TaxFormFinder. You can print other Pennsylvania tax forms here.

Related Pennsylvania Corporate Income Tax Forms:

TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Pennsylvania Form PA-20S-PA-65.

Form Code Form Name
Form PA-20S-PA-65 A PA Schedule A - Interest Income
Form PA-20S-PA-65 E PA Schedule E - Rent and Royalty Income (Loss)
Form PA-20S-PA-65 M PA Schedule M - Reconciliation of Federal-Taxable Income (Loss) to PA-Taxable Income (Loss)
Form PA-20S-PA-65 RK-1 PA Schedule RK-1 - Resident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits
Form PA-20S-PA-65 NRK-1 PA Schedule NRK-1 - Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits
Form PA-20S-PA-65 Directory PA-20S/PA-65 Directory - Partner/Member/Shareholder
Form PA-20S-PA-65 B PA Schedule B - Dividend and Capital Gains Income
Form PA-20S-PA-65 CP PA Schedule CP - Corporate Partner Withholding
Form PA-20S-PA-65 D PA Schedule D - Sale, Exchange or Disposition of Property Within Pennsylvania
Form PA-20S-PA-65 H PA Schedule H - Apportioned Business Income (Loss)/Calculation of PA Net Business Income (Loss)

Download all PA tax forms View all 175 Pennsylvania Income Tax Forms


Form Sources:

Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form PA-20S-PA-65 from the Department of Revenue in January 2020.

Show Sources >

Form PA-20S-PA-65 is a Pennsylvania Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Pennsylvania Form PA-20S-PA-65

We have a total of nine past-year versions of Form PA-20S-PA-65 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form PA-20S-PA-65

2019 PA S Corporation/Partnership Information Return (PA-20S/PA-65)

2018 Form PA-20S-PA-65

2018 PA S Corporation/Partnership Information Return (PA-20S/PA-65)

2017 Form PA-20S-PA-65

2017 PA-20S/PA-65 PA S Corporation/Partnership Information Return (PA-20S/PA-65)

2016 Form PA-20S-PA-65

2016 PA-20S/PA-65 PA S Corporation/Partnership Information Return (PA-20S/PA-65)

Forms/Publications 2015 Form PA-20S-PA-65

2015 PA-20S/PA-65 PA S Corporation/Partnership Information Return (PA-20S/PA-65)

Forms/Publications 2014 Form PA-20S-PA-65

2014 PA-20S/PA-65 PA S Corporation/Partnership Information Return (PA-20S/PA-65)

2013 PA-20S/PA-65 PA S Corporation/Partnership Information Return (PA-20S/PA-65) 2013 Form PA-20S-PA-65

2013 PA-20S/PA-65 PA S Corporation/Partnership Information Return (PA-20S/PA-65)

2012 PA-20S/PA-65 PA S Corporation/Partnership Information Return (PA-20S/PA-65) 2012 Form PA-20S-PA-65

2012 PA-20S/PA-65 PA S Corporation/Partnership Information Return (PA-20S/PA-65)

2011 PA-20S/PA-65 PA S Corporation/Partnership Information Return (PA-20S/PA-65) 2011 Form PA-20S-PA-65

2011 PA-20S/PA-65 PA S Corporation/Partnership Information Return (PA-20S/PA-65)


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