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Pennsylvania Free Printable 2019 PA Schedule H-Corp - Corporate Partner Apportioned Business Income (Loss) (PA-20S/PA-65 H-Corp) for 2020 Pennsylvania PA Schedule H-Corp - Corporate Partner Apportioned Business Income (Loss)

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PA Schedule H-Corp - Corporate Partner Apportioned Business Income (Loss)
2019 PA Schedule H-Corp - Corporate Partner Apportioned Business Income (Loss) (PA-20S/PA-65 H-Corp)

PA SCHEDULE H-Corp 1907410052 Corporate Partner Apportioned Business Income (Loss) PA-20S/PA-65 H-Corp (PT) 09-19 (FI) PA Department of Revenue 2019 START Name as shown on PA-20S/PA-65 Information Return OFFICIAL USE ONLY Date the taxable period ended ➜ FEIN MM/DD/YYYY 9 DIGIT - NO DASH Revenue ID Complete this schedule to apportion business income (loss) for partners who are business entities only. This schedule should be provided to partners who are business entities. If the partnership derives business income from sources within and outside Pennsylvania or totally within Pennsylvania, complete this schedule. Any partner who is a corporation will use its share of the information provided in the calculation of its own apportionment factor. SALES FACTOR Description Inside PA Inside and Outside PA Sales (Net of Returns and Allowances) . . . . . . . . . . . . . . . . . . . . . . . Interest, Rents, Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gross Sales Price of Assets (Except securities) . . . . . . . . . . . . . . . . . Other Sales (receipts only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Partner’s share of sales from partnerships . . . . . . . . . . . . . . . . . . . . . Total Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) (B) ● PA Apportionment. For CNI Tax divide (A) by (B) Special Apportionment to be completed only by railroad, truck, bus, and airline entities, pipeline or natural gas entities and water transportation entities. (Refer to PA-20S/PA-65 Schedule H-Corp instructions) (A) Numerator (A) (B) Denominator 1907410052 Reset Entire Form (B) = ● 1907410052 TOP OF PAGE PRINT THIS PAGE DOES NOT PRINT Pennsylvania Department of Revenue 2019 Instructions for PA-20S/PA-65 Schedule H-Corp PA-20S/PA-65 H-Corp IN (PT) 09-19 Corporate Partner Apportioned Business/Income (Loss) GENERAL INFORMATION PURPOSE OF SCHEDULE The PA-20S/PA-65 Schedule H-Corp is for information purposes only. Partnerships are required to complete this schedule and provide a copy of the PA-20S/PA-65 Schedule H-Corp to all partners who are PA S corporations, partnerships, limited liability companies (LLC) and C corporations. All amounts not in agreement with information on federal Form 1065 must be reconciled. IMPORTANT: Railroad, truck, bus, airline, pipeline, natural gas or water transportation companies do not use the single sales factor approach shown on PA-20S/ PA-65 Schedule H-Corp. Rather, they use a special apportionment at the bottom of the schedule. For the corporate partner, the partnership uses PA-20S/ PA-65 Schedule H-Corp to calculate the apportionment for Line 14 of the PA-20S/PA-65 Schedule CP if they are required to file a PA-65 Corp for nonfiling C corporation(s). For the partner who is a partnership, the PA-20S/PA-65 Schedule H-Corp ensures that if the partnership, as an owner, has corporate partners, the corporate partners will have the necessary documentation for apportionment to calculate PA corporate net income tax. A penalty of $250 per schedule is imposed on partnerships who fail to provide Schedule H-Corp to entity partners. The PA-20S/PA-65 Schedule H-Corp sales factor for this entity should be included with the other respective sales factors at the corporate level to determine the applicable corporate net income tax associated with the distributive share from the entity. IMPORTANT: Do not use PA-20S/PA-65 Schedule H-Corp to arrive at the calculations for non-corporate owner’s income. APPORTIONED BUSINESS INCOME (LOSS) FOR CORPORATE PARTNERS ONLY If the partnership derives business income from sources within and outside Pennsylvania or totally within Pennsylvania, complete this form. The entity calculates a decimal figure from a formula, which consists of a single sales factor apportionment only. NOTE: A partnership with no Pennsylvania activity is still required to complete the PA-20S/PA-65 Schedule H-Corp showing the total sales of the partnership. When completing this form, enter the name, (FEIN) federal employer identification number and date the taxable period ended for the partnership. www.revenue.pa.gov NON FILING CORPORATE PARTNER If the partnership is required to withhold corporate net income tax for nonfiling corporate partner(s), it must complete PA-20S/PA-65 Schedule CP. The apportionment figure used to calculate the corporate net income tax withholding should be the Pennsylvania apportionment figure derived from PA-20S/PA-65 Schedule H-Corp prepared for the corporate net income tax. COMPLETING PA SCHEDULE H-CORP BUSINESS NAME Enter the complete name of the entity or business as shown on the PA-20S/PA-65 Information Return. FEIN Enter the nine-digit federal employer identification number (FEIN) of the entity or business as shown on the PA-20S/ PA-65 Information Return. REVENUE ID Enter the 10-digit Revenue ID, if applicable. CORPORATE NET INCOME TAX APPORTIONMENT When figuring the amounts to include in the sales factor, determine the source of the sales using Corporate Net Income Tax rules. (See REV-1200 CT-1 Instructions PA Corporate Net Income Tax.) SALES FACTOR LINES A AND B SALES FACTOR The numerator is the total gross receipts of the partnership inside this state during the tax period, and the denominator is the total gross receipts of the partnership everywhere during the taxable period. Gross receipts are net of returns and allowances. The corporate partner receiving the PA-20S/PA-65 Schedule H-Corp will use these figures to calculate its own Corporate Net Income tax apportionment. The corporate partner will include its share of the partnership’s gross receipts inside the state during the tax period in the numerator of its sales factor. The corporate partner will include its share of the partnership’s gross receipts everywhere during the tax period in the denominator of its sales factor. The corporate partner’s share of the partnership’s gross receipts is equal to the partnership’s gross receipts as shown on the PA-20S/PA-65 Schedule H-Corp multiplied by the corporate partner’s ownership percentage (See REV-1200 CT-1 Instructions PA Corporate Net Income Tax.) PA-20S/PA-65 H-Corp 1 Any other partner who is a business entity receiving the PA-20S/PA-65 Schedule H-Corp will use these figures to include its share of the partnership’s gross receipts everywhere in the denominator of its sales factor and its share of the partnership’s gross receipts attributable to PA in the numerator of its sales factor. These figures will be reported on the Partner’s Share of Sales from Partnerships. Dividends and income from U.S. securities and receipts from sales of securities (unless a securities dealer) must be excluded from both the numerator and denominator of the sales factor. PENNSYLVANIA APPORTIONMENT Divide Line A by Line B for the Sales Factor. Calculate to six decimal places. SPECIAL APPORTIONMENT Only railroad, truck, bus and airline entities, pipeline or natural gas entities and water transportation entities complete this line. Enter as (A) the numerator, which is the total revenue miles in Pennsylvania. Enter as (B) the denominator, which are the total revenue miles everywhere. Divide and enter the result to six decimal places. ● RAILROAD, TRUCK, BUS OR AIRLINE ENTITIES All business income of railroad, truck, bus or airline entities is apportioned to Pennsylvania by multiplying the income by a fraction. The numerator of the fraction is the partnership’s total revenue miles within Pennsylvania during the taxable period. The denominator of the fraction is the total revenue miles of the partnership everywhere during the taxable period. A revenue mile is the average receipts derived from the transportation by the partnership of persons or property one mile. Where revenue miles are derived from the transportation of persons and property, the revenue mile fractions attributable to each class of transportation are calculated separately. The average of the two fractions, weighted in accordance with the ratio of total receipts from each class of transportation everywhere to total receipts from both such classes of transportation everywhere, is used to apportion business income to Pennsylvania. Example Transportation of Persons Receipts for Transportation PA Rev Miles $ 40,000 X of persons $ 400,000 = .040000 Total Rev Miles $400,000 Total Receipts $1,000,000 Transportation of Property Receipts for Transportation PA Rev Miles $ 120,000 X of property $ 600,000 = .120000 Total Rev Miles $600,000 Total Receipts $1,000,000 Company A’s apportionment for the current tax period is 0.040000 + 0.120000 or 0.160000. Example. Company A is in the business of transporting persons and property. During the current tax period Company A reported receipts of $1 million, $400,000 from transportation 2 PA-20S/PA-65 H-Corp of persons and $600,000 from the transportation of property. Company A’s Pennsylvania revenue miles for the transportation of persons is $40,000. The Pennsylvania revenue miles from the transportation of property are $120,000. The special apportionment fraction for Company A for the current tax period is calculated as shown in the previous column. ● PIPELINE OR NATURAL GAS ENTITIES All business income of pipeline entities is apportioned to Pennsylvania by multiplying the income by a fraction. The numerator of the fraction is the revenue ton miles, revenue barrel miles, or revenue cubic feet miles of the partnership in Pennsylvania during the tax period. The denominator is the revenue ton miles, revenue barrel miles, or revenue cubic feet miles of the partnership everywhere during the tax period. A revenue ton mile, revenue barrel mile, or revenue cubic feet mile means, respectively, the receipts derived from the transportation by the partnership of one ton of solid property, one barrel of liquid property or one cubicfoot of gaseous property transported one mile. All business income of natural gas entities subject to regulation by the Federal Power Commission or by the Pennsylvania Public Utility Commission is apportioned to Pennsylvania by multiplying the income by a fraction. The numerator of the fraction is the cubic foot capacity of the partnership’s pipelines in Pennsylvania. The denominator of the fraction is the cubic foot capacity of the partnership’s pipelines everywhere, at the end of the taxable period. Determine the cubic foot capacity of a pipeline by multiplying the square of its radius (in feet) by its length (in feet). ● WATER TRANSPORTATION ENTITIES OPERATING ON HIGH SEAS All business income of water transportation entities operating on high seas is apportioned to Pennsylvania by multiplying the business income by a fraction. The numerator of the fraction is the number of port days spent inside Pennsylvania. The denominator of the fraction is the total number of port days spent outside and inside Pennsylvania. Port days does not include periods when ships are not in use because of strikes, withheld from service for repair or out of use because of seasonal reduction of services. Days in port are calculated by dividing the aggregate number of hours in all ports by 24. ● WATER TRANSPORTATION ENTITIES OPERATING ON INLAND WATERS All business income of water transportation entities operating on inland waters are apportioned to Pennsylvania by multiplying the business income by a fraction. The numerator of the fraction is the partnership’s total revenue miles within Pennsylvania during the taxable period. The denominator of the fraction is the total revenue miles of the partnership everywhere during the taxable period. In the determination of revenue miles, one-half of the mileage of all navigable waterways bordering Pennsylvania and another state shall be considered Pennsylvania miles. A revenue mile means the revenue receipts derived from the transportation by the partnership of persons or property one mile. www.revenue.pa.gov are apportioned to Pennsylvania by multiplying the business income by a fraction. The numerator of the fraction is the partnership’s total revenue miles within www.revenue.pa.gov Pennsylvania during the taxable period. The denominator of the fraction is the total revenue miles of the partnership everywhere during the taxable period. In the determination of revenue miles, one-half of the mileage of all navigable waterways bordering Pennsylvania and another state shall be considered Pennsylvania miles. A revenue mile means the revenue receipts derived from the transportation by the partnership of persons or property one mile. PA-20S/PA-65 H-Corp 3
Extracted from PDF file 2019-pennsylvania-form-pa-20s-pa-65-h-corp.pdf, last modified June 2012

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

We last updated the PA Schedule H-Corp - Corporate Partner Apportioned Business Income (Loss) in March 2020, so this is the latest version of Form PA-20S-PA-65 H-Corp, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form PA-20S-PA-65 H-Corp 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 H-Corp.

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 OC PA Schedule OC - Other 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

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 H-Corp from the Department of Revenue in March 2020.

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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 H-Corp

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

2019 PA Schedule H-Corp - Corporate Partner Apportioned Business Income (Loss) (PA-20S/PA-65 H-Corp)

2018 Form PA-20S-PA-65 H-Corp

2018 PA Schedule H-Corp - Corporate Partner Apportioned Busienss Income (Loss) (PA-20S/PA-65 H-Corp)

2017 Form PA-20S-PA-65 H-Corp

2017 PA Schedule H-Corp - Corporate Partner Apportioned Business Income (Loss) (PA-20S/PA-65 H-Corp)

2016 Form PA-20S-PA-65 H-Corp

2016 PA Schedule H-Corp - Corporate Partner Apportioned Business Income (Loss) (PA-20S/PA-65 H-Corp)

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

2015 PA Schedule H-Corp - Corporate Partner Apportioned Business Income (Loss) (PA-20S/PA-65 H-Corp)

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

2014 PA Schedule H-Corp - Corporate Partner Apportioned Business Income (Loss) (PA-20S/PA-65 H-Corp)

2013 PA Schedule H-Corp - Corporate Partner Apportioned Business Income (Loss) (PA-20S/PA-65 H-Corp) 2013 Form PA-20S-PA-65 H-Corp

2013 PA Schedule H-Corp - Corporate Partner Apportioned Business Income (Loss) (PA-20S/PA-65 H-Corp)

2012 PA Schedule H-Corp - Corporate Partner Apportioned Business Income-Loss (PA-20S/PA-65 H-Corp) 2012 Form PA-20S-PA-65 H-Corp

2012 PA Schedule H-Corp - Corporate Partner Apportioned Business Income-Loss (PA-20S/PA-65 H-Corp)

2011 PA Schedule H-Corp - Corporate Partner Apportioned Business Income-Loss (PA-20S/PA-65 H-Corp) 2011 Form PA-20S-PA-65 H-Corp

2011 PA Schedule H-Corp - Corporate Partner Apportioned Business Income-Loss (PA-20S/PA-65 H-Corp)


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