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Pennsylvania Free Printable 2019 PA Schedule CP - Corporate Partner CNI Withholding (PA-20S/PA-65 CP) for 2020 Pennsylvania PA Schedule CP - Corporate Partner Withholding

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PA Schedule CP - Corporate Partner Withholding
2019 PA Schedule CP - Corporate Partner CNI Withholding (PA-20S/PA-65 CP)

1908210055 PA SCHEDULE CP Corporate Partner CNI Withholding PA-20S/PA-65 CP (PT) 08-19 (FI) PA Department of Revenue START ➜ 2019 SECTION I General Information for Corporate Partner Name of Corporation Revenue ID First Line of Address Corporate Partner FEIN 9 DIGIT - NO DASH Corporate Partner’s percentage of: Profit sharing Loss sharing Ownership of capital Second Line of Address City or Post Office State ZIP Code % % % Enter the date the corporation became a partner (MMDDYYYY) MM/DD/YYYY SECTION II General Information for the Partnership that withholds and remits Corporate Net Income Tax for Nonfiling Corporate Partners Name of Partnership issuing this form Partnership FEIN 9 DIGIT - NO DASH Address City or Post Office State ZIP Code Enter the date the partnership began MM/DD/YYYY doing business in PA (MMDDYYYY) SECTION III Income or Loss and Deductions for Corporate Partner from Federal Schedule K-1 LOSS 1 Ordinary income or loss from trade or business activities 1 $ 2 $ LOSS 2 Net income or loss from rental real estate activities LOSS 3 Net income or loss from other rental activities 3 $ 4 Guaranteed payments 4 $ 5 Interest income 5 $ 6 Ordinary dividends 6 $ 7 $ 8 $ 9 $ 10 $ 11 $ 12 $ 13 $ LOSS 7 Royalties LOSS 8 Net short-term capital gain or loss LOSS 9 Net long-term capital gain or loss LOSS 10 Net IRC Section 1231 gain or loss LOSS 11 Net gain or loss from disposal of IRC Section 179 property LOSS 12 Other income, losses or deductions LOSS 13 Total Lines 1 through 12 14 Apportionment from PA-20S/PA-65 Schedule H-Corp 15 Income apportioned to Pennsylvania (Multiply Line 13 by Line 14.) 15 $ 16 Corporate net income tax withholding (Multiply Line 15 by 0.0999) 16 $ l Must be six decimal places 14 Note to Corporate Partner: The amount on Line 16 has been remitted by the issuing partnership on the corporation’s behalf in payment of PA corporate net income tax. The partnership is permitted to adjust the federal Schedule K-1 income for expenses or deductions. Note to Partnership preparing Schedule CP: The partnership must complete this schedule to determine the withholding for nonfiling corporate partners required to file an RCT-101, PA Corporate Net Income Tax Report. Before completing this schedule, complete the PA-20S/PA-65 Schedule H-Corp (to apportion business income (loss) for the corporate partner). The partnership should use the federal Schedule K-1 to calculate withholding for any corporate partner that it is not filing an RCT-101. Withholding is based on federal Schedule K-1 income only. 1908210055 Reset Entire Form 1908210055 TOP OF PAGE PRINT THIS PAGE DOES NOT PRINT Pennsylvania Department of Revenue 2019 Instructions for PA-20S/PA-65 Schedule CP Corporate Partner CNI Withholding PA-20S/PA-65 CP IN (PT) 08-19 GENERAL INFORMATION PURPOSE OF SCHEDULE The PA-20S/PA-65 Schedule CP is completed by a partnership to determine the corporate net income tax withholding for nonfiling corporate partners (C corporations only) that are required to file an RCT-101, PA Corporate Net Income Tax Report. A separate schedule must be completed for each nonfiling corporate partner. Before completing this schedule, complete the PA-20S/PA-65 Schedule H-Corp to apportion business income (loss) for the corporate partner(s). The partnership should use federal Form 1065 Schedule K-1 to calculate withholding for any corporate partner that did not file an RCT-101, PA Corporate Net Income Tax Report. Corporate net income tax withholding is based on federal Form 1065 Schedule K-1 income. Each entity partner should receive a copy of PA-20S/PA-65 Schedule H-Corp. All PA-20S/PA-65 Schedules CP must be filed with the PA-65 Corp, Directory of Corporate Partners and provided to the corporate partners for filing their RCT-101, PA Corporate Net Income Tax Report. Partnerships that are 100 percent corporate owned must list all corporate partners on the PA-65 Corp Directory whether the corporation is compliant or not, based on filing requirements for the RCT-101, PA Corporate Net Income Tax Report. IMPORTANT: A Schedule CP only needs to be completed for noncompliant corporate partners and is not required for compliant partners who file the RCT-101 and no corporate net income tax withholding payment is calculated. A nonfiling corporate partner is a corporation as defined in 72 P.S. §7401, which has not filed an RCT-101, PA Corporate Net Income Tax Report, and paid corporate net income tax for the previous taxable year. Apportionment rules apply. CORPORATE PARTNERS The amount on Line 16 of PA-20S/PA-65 Schedule CP is remitted by the issuing partnership on the corporation’s behalf for payment of corporate net income tax withholding. The partnership is permitted to adjust federal Form 1065 Schedule K-1 income for expenses or deductions. Do not submit nonresident individual partner withholding payments with PA-20S/PA-65 Schedule CP. This schedule is only used to report C corporation, nonfiler corporate net income tax withholding. COMPLETING PA SCHEDULE CP FOREIGN ADDRESS STANDARDS If the partnership or entity formed as a limited liability company that is classified as a partnership for federal income tax purposes is located outside the U.S., it is important to www.revenue.pa.gov write the foreign address on the PA-20S/PA-65 Schedule CP, according to U.S. Postal Service standards. Failure to use these standards may delay processing of 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 Schedule CP: ● 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 Schedule CP. 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 PA-20S/PA-65 CP 1 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 Schedule CP using this format, please include a separate statement with the form showing the complete address. NOTE: For a Canadian address, two spaces must exist between the province abbreviation and the postal code. Please review previous example where “ONT” (province abbreviation) and “K1A OB1” (postal code) are shown separated by two spaces in the address format. SECTION I GENERAL INFORMATION FOR THE CORPORATE PARTNER NAME OF CORPORATION Enter the name of the nonfiling corporate partner (C corporation). REVENUE ID Enter the 10-digit Revenue ID, if applicable. CORPORATE PARTNER FEIN Enter the nine-digit federal employer identification number (FEIN) of the corporate partner (C corporation). CORPORATE PARTNER PERCENTAGE Enter the corporate partner’s (C corporation) percentage of profit sharing, loss sharing, and ownership of capital. FIRST LINE OF ADDRESS Enter the street address. If the address has an apartment number, suite or RR number, enter after the street address. Eliminate all punctuation such as apostrophes, commas, periods and hyphens. NOTE: If the street address along with the apartment number, suite or RR number does not fit on the first line of address, then enter the street address on the second line of address and the apartment number, suite or RR number on the first line of address. SECOND LINE OF ADDRESS Enter the post office box, if appropriate. If there is no post office box, leave the second line of address blank. Eliminate all punctuation such as apostrophes, commas, periods and hyphens. For a foreign address, enter the city or municipal designation. See Foreign Address Examples. For Canadian addresses, enter the city and postal delivery zone number. See Canada Address Example. IMPORTANT: If the address has only a post office box, enter on the first line of address. 2 PA-20S/PA-65 CP CITY OR POST OFFICE, STATE AND ZIP CODE Enter the appropriate information in each box. Eliminate all punctuation such as apostrophes, commas, periods and hyphens. For Canadian and international addresses, the bottom lines of the address should show only the country name, written in full (no abbreviations) and in capital letters. See Canada Address Example. DATE C CORPORATION BECAME A PARTNER Enter the date (MMDDYYYY) the C corporation became a partner in the partnership. LINE INSTRUCTIONS SECTION II GENERAL INFORMATION FOR THE PARTNERSHIP NAME OF PARTNERSHIP ISSUING THIS FORM Enter the complete name of the partnership. PARTNERSHIP FEIN Enter the nine-digit federal employer identification number (FEIN) of the partnership issuing this form. ADDRESS Enter the street address. If the address has an apartment number, suite or RR number, enter after the street address. Then on the second address line, enter the post office box if applicable. If no street address is present, enter the P.O. Box on the first address line. For a foreign address, enter the city or municipal designation. See Foreign Address Examples. For Canadian addresses, enter the city and postal delivery zone number. See Canada Address Example. CITY OR POST OFFICE, STATE AND ZIP CODE Enter the appropriate information in each box. Eliminate all punctuation such as apostrophes, commas, periods and hyphens. For Canadian and international addresses, the bottom lines of the address should show only the country name, written in full (no abbreviations) and in capital letters. See Foreign Address Example and Canada Address Examples. DATE PARTNERSHIP BEGAN DOING BUSINESS IN PENNSYLVANIA Enter the date (MMDDYYYY) the partnership began doing business in Pennsylvania. SECTION III INCOME OR LOSS AND DEDUCTIONS FOR CORPORATE PARTNER FROM FEDERAL SCHEDULE K-1 On the following lines, enter the income or loss and deductions for the corporate partner from federal Schedule K-1. LINE 1 ORDINARY INCOME OR LOSS FROM TRADE OR BUSINESS ACTIVITIES Enter the amount of income or loss from the corresponding line of federal Form 1065 Schedule K-1. www.revenue.pa.gov LINE 2 LINE 11 NET INCOME OR LOSS FROM RENTAL REAL ESTATE ACTIVITIES Enter the amount of rental income or loss derived from real estate from the corresponding line of federal Form 1065 Schedule K-1. NET GAIN OR LOSS FROM DISPOSAL OF IRC §179 PROPERTY Enter the amount of income or loss from the disposition of IRC §179 Property from the corresponding line of federal Form 1065 Schedule K-1. LINE 3 LINE 12 NET INCOME OR LOSS FROM OTHER RENTAL ACTIVITIES Enter the amount of rental income or loss from the corresponding line of federal Form 1065 Schedule K-1. OTHER INCOME, LOSS OR DEDUCTIONS Enter the amount of other income, loss or deductions (submit statement). Include any amount that is reported on the corresponding line of federal Form 1065 Schedule K-1. LINE 4 IMPORTANT: Partnerships must include income subject to the Repatriation Transition Tax (i.e. untaxed earnings and profits from foreign corporations) that is reported on the Other income line of the federal K-1. For more information on the Repatriation Transition Tax, please see Information Notice Corporation Taxes and Personal Income Tax 2018-1: Tax Cuts and Jobs Act of 2017. GUARANTEED PAYMENTS Enter the amount of guaranteed payments from the corresponding line of the federal Form 1065 Schedule K-1. LINE 5 INTEREST INCOME Enter the amount of interest income from the corresponding line of federal Form 1065 Schedule K-1. LINE 6 ORDINARY DIVIDENDS Enter the amount of income from ordinary dividends from the corresponding line of federal Form 1065 Schedule K-1. LINE 7 ROYALTIES Enter the amount of income or loss from royalties from the corresponding line of federal Form 1065 Schedule K-1. LINE 8 NET SHORT-TERM CAPITAL GAIN OR LOSS Enter the amount of income or loss from short-term capital gains from the corresponding line of federal Form 1065 Schedule K-1. LINE 13 TOTAL INCOME OR LOSS Total Lines 1 through 12. LINE 14 APPORTIONMENT FROM THE PA-20S/PA-65 SCHEDULE H-CORP Enter the percentage of apportionment from PA-20S/PA-65 Schedule H-Corp. LINE 15 INCOME APPORTIONED TO PENNSYLVANIA Multiply Line 13 by Line 14. If Line 15 is a loss, enter zero. LINE 16 LINE 9 CORPORATE NET INCOME TAX WITHHOLDING Multiply Line 15 if greater than zero by 0.0999 and enter the result on Line 16. The amount on Line 16 represents the amount of corporate net income tax withholding required for the C corporation by the partnership. NET LONG-TERM CAPITAL GAIN OR LOSS Enter the amount of income or loss from long-term capital gains from the corresponding line of federal Form 1065 Schedule K-1. Send a copy of this withholding statement to the corporate partner listed on PA-20S/PA-65 Schedule CP. Each corporate partner also must receive a copy of the PA-20S/PA-65 Schedule H-Corp. LINE 10 NET IRC §1231 GAIN OR LOSS Enter the amount of IRC §1231 gain or loss from the corresponding line of federal Form 1065 Schedule K-1. www.revenue.pa.gov PA-20S/PA-65 CP 3
Extracted from PDF file 2019-pennsylvania-form-pa-20s-pa-65-cp.pdf, last modified June 2012

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

We last updated the PA Schedule CP - Corporate Partner Withholding in March 2020, so this is the latest version of Form PA-20S-PA-65 CP, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form PA-20S-PA-65 CP 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 CP.

Form Code Form Name
Form PA-20S-PA-65 S Corporation/Partnership Information Return (PA-20S/PA-65)
Form PA-20S-PA-65 A PA Schedule A - Interest Income
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 E PA Schedule E - Rent and Royalty 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 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 CP from the Department of Revenue in March 2020.

Show Sources >

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 CP

We have a total of nine past-year versions of Form PA-20S-PA-65 CP 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 CP

2019 PA Schedule CP - Corporate Partner CNI Withholding (PA-20S/PA-65 CP)

2018 Form PA-20S-PA-65 CP

2018 PA Schedule CP - Corporate Partner Withholding (PA-20S/PA-65 CP)

2017 Form PA-20S-PA-65 CP

2017 PA Schedule CP - Corporate Partner Withholding (PA-20S/PA-65 CP)

2016 Form PA-20S-PA-65 CP

2016 PA Schedule CP - Corporate Partner Withholding (PA-20S/PA-65 CP)

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

2015 PA Schedule CP - Corporate Partner CNI Withholding (PA-20S/PA-65 CP)

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

2014 PA Schedule CP - Corporate Partner Withholding (PA-20S/PA-65 CP)

2013 PA Schedule CP - Corporate Partner Withholding (PA-20S/PA-65 CP) 2013 Form PA-20S-PA-65 CP

2013 PA Schedule CP - Corporate Partner Withholding (PA-20S/PA-65 CP)

2012 PA Schedule CP - Corporate Partner Withholding (PA-20S/PA-65 CP) 2012 Form PA-20S-PA-65 CP

2012 PA Schedule CP - Corporate Partner Withholding (PA-20S/PA-65 CP)

2011 PA Schedule CP - Corporate Partner Withholding (PA-20S/PA-65 CP) 2011 Form PA-20S-PA-65 CP

2011 PA Schedule CP - Corporate Partner Withholding (PA-20S/PA-65 CP)


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