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                         PA-20S/PA-65                                                       2306010055
                         PA S Corporation/Partnership 
                         Information Return 
                          
                         Page 1 of 3 (DR) MOD 04-23 (FI)
                         PA Department of Revenue       2023
                                                           PLEASE PRINT. USE BLACK INK.
                                                                                                                                                            Fill in the applicable ovals
                                                                                                                                                           Accounting Method                                                       
START                Filing Status:                                                                                                                                                                                             
Ü     PA-20S                         PA-65              P-S KOZ                              Extension Requested                                           Initial Year                                                          
                                                                                                                                                           Fiscal Year                                                           
      FEIN  9 DIGIT - NO DASH                                                          NAICS Code                        Inactive
                                                                                                                                                           52/53 Week                                                            
                                   C
                                                                                                                                                           Short Year                                                            
      Business Name
                                                                                                                                                                Beginning             Ending 
                                                                                                                                                                _________             _________                                    MM/DD/YY
      First Line of Address - Street Address - If Address has Apartment Number, Suite, RR No. - Place on this Line.                                        Final Return                                                          
                                                                                                                                                           FEIN/Name/Address 
      Second Line of Address - PO Box                                                                                                                      Change                                                                
                                                                                                                                                           Amended Information 
      City or Post Office                  State        ZIP Code                            Country Code                                                   Return                                                                
                                                                                                                                                           Date activity began in PA 
                                                                                                                                                                ____________________________
                                                                                                                                                                  (MMDDYYYY)
                                   SUBMIT ALL SUPPORTING SCHEDULES                                                                                           USE BLACK INK
                                                                                                         If a loss, fill in the oval        next to the line
      SECTION I.     Total Taxable Business Income (Loss) from Operations Everywhere                                                               LOSS 
      1a   Taxable Business Income (Loss) from Operations Everywhere  . . . . . . . . . . . . . . . . . . . . . . . . .                                       1a                                       l00 
                                                                                                                                                   LOSS 
      1b   Share of Business Income (Loss) from All Other Entities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                 1b                                       l00 
                                                                                                                                                   LOSS 
      1c   Total Income (Loss). Add Lines 1a and 1b  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          1c                                       l00 
                                                                                                                                                       
      1d   Previously Disallowed CNI Deductions -PA S Corporations only  . . . . . . . . . . . . . . . . . . . . .             1d                                      If a loss, enter "0"                           l00 
                                                                                                                                                   LOSS
      1e   Total Adjusted Business Income (Loss). Subtract Line 1d from Line 1c  . . . . . . . . . . . . . . . . . . . . .                                    1e                                       l00
      SECTION II.   Apportioned/Allocated PA-Taxable                                                   Outside PA                                                 PA Source
                                   Business Income (Loss)                                                                                                    
                                                                                       LOSS                                                        LOSS 
      2     Net Business Income (Loss) . . . . . . . . . . . . . . . . . .                   2a                                       l00                     2e                                        l00                      
      2     Share of Business Income (Loss) from                                       LOSS                                                        LOSS 
            Other Entities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            2b                                       l00                  2f                                        l00                     
      2     Previously Disallowed PA Source CNI                                                    If a loss, enter "0"                                           If a loss, enter "0"
            Deductions - PA S Corporations only  . . . . . . . . .               2c                                       l00                                   2g                                        l00                    
      2     Calculate Adjusted/Apportioned Net Business                                LOSS                                                        LOSS
            Income (Loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              2d                                       l00                 2h                                        l00
      SECTION III.  Allocated Other PA PIT Income (Loss)                                               Outside PA                                                 PA Source
      3     Interest Income from PA Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     3                                       h If a loss, enter "0"         l00 
                                                                                                                                                             If a loss, enter "0"
      4     Dividend Income from PA Schedule B  . . . . . . . . . . . . . . . .LOSS. . . . . . . . . . . . . . . . . . . . . . . . . . . . .LOSS. . .     4                                       h                           l00 
      5     Net Gain (Loss) from PA Schedule D . . . . . . . . . . . . . 5a                                                       l00                         5b                                        l00 
      6     Rent/Royalty Net Income (Loss) from                                             LOSS                                                      LOSS 
            PA Schedule M, Part II  . . . . . . . . . . . . . . . . . . . . . . . . 6a                                            l00                         6b                                        l00 
                                                                                                                                                       
      7     Estates or Trusts Income from PA Schedule J . . . . . . . 7a                                               If a loss, enter "0" l00                 7b                                       If a loss, enter "0" l00 
                                                                                            LOSS                                                      LOSS 
      8      Gambling and Lottery Winnings (Loss) from PA Schedule T  8a                                                                    l00                8b                                                 l00 
                                                                                                                                                      LOSS
      9     Total Other PA PIT Income (Loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    9                                       b                       l00
                                                                                            Page 1 of 3
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                                           2306010055

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                 PA-20S/PA-65                                                            2306110053
                 PA S Corporation/Partnership 
                 Information Return 
                  
                 Page 2 of 3 (DR) MOD 04-23 (FI)
                 PA Department of Revenue                2023
FEIN   9 DIGIT - NO DASH                         Business Name
                           C
SECTION IV.    Total PA S Corporation or Partnership Income (Loss) 
                                                                                                                                                   LOSS 
10    Total Income (Loss) per Books and Records. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                              10                                      l00 
                                                                                                                                                   LOSS 
11     Total Reportable Income (Loss). Add Lines 1e and 9 or add Lines 2h and 9 . . . . . . . . . . . . . . . .                                             11                                      l00 
                                                                                                                                                   LOSS
12    Total Nontaxable/Nonreportable Income (Loss). Subtract Line 11 from Line 10 . . . . . . . . .                                                         12                                      l00 
SECTION V.     Pass Through Credits - See the PA-20S/PA-65 instructions 
13a  Total Other Credits.Submit PA-20S/PA-65 Schedule OC  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  13a                                     If a loss, enter "0"                                  l00 
13b  Resident Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  13b                                     If a loss, enter "0" l00 
14a  PA 2023 Quarterly Tax Withholding Payments/Extension Payment for Nonresident Owners  . . . . . .  14a                                     If a loss, enter "0"                                                      l00 
14b  Final Payment of Nonresident Withholding Tax  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  14b                                     If a loss, enter "0"                       l00 
14c  Total PA Income Tax Withheld.Add Lines 14a and 14b  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  14c                                     If a loss, enter "0"                                 l00 
SECTION VI.   Distributions - See the PA-20S/PA-65 instructions – Partnerships Only 
15    Distributions of Cash, Marketable Securities, and Property  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    15                                     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 
        Distributions - See the PA-20S/PA-65 instructions – PA S Corporations Only 
19    Distributions from PA Accumulated Adjustments Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    19                                     If a loss, enter "0"                             l00 
20    Distributions of Cash, Marketable Securities, and Property  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    20                                     If a loss, enter "0"                         l00
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 elected to pay an entity level tax in another state? If yes, submit a statement listing which state(s).  . . 11                                                   
12    PA Apportionment as reported on PA-20S/PA-65 Schedule H-Corp  . . . . . . . . . . . . . . . . . . . . . . . . . .   12
                                                                                                                                                                 ●
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                                   2306110053                                                                                                        2306110053

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                     PA-20S/PA-65                                                          2306210051
                     PA S Corporation/Partnership 
                     Information Return 
                      
                     Page 3 of 3 (DR) MOD 04-23 (FI)
                     PA Department of Revenue         2023
FEIN  9 DIGIT - NO DASH                         Business Name
                            C

SECTION VIII.   PA S Corporations Only - Accumulated Adjustments Account (AAA) 
                          and Accumulated Earnings and Profits (AE&P)
                                                                                                                                                                                                            AAA                 AE&P 
                                                                                                                                  LOSS
  1   Balance at the beginning of the taxable year  . . . . . If AAA is negative, fill in the oval                                       1                                                                               If a loss, enter "0"
  2   Total reportable income       from Section IV, Line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     2                                                                                                    N/AIf a loss, enter "0"
  3   Other additions. Submit an itemized statement  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     3                                                                    If a loss, enter "0" If a loss, enter "0"
                                                                                                                                  LOSS
  4   Loss from Section IV, Line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                4                                                                                              N/A 
                                                                                                                                  LOSS
  5   Other reductions. Submit an itemized statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                           5                                                                               If a loss, enter "0"
                                                                                                                                  LOSS
  6   Sum of Lines 1 through 5  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              6                                                                                                  
  7   Distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     7 
                                                                                                                                  LOSS
  8   Balance at taxable year-end. Subtract Line 7 from Line 6                    . . . . . . . . . . . . . . . . . . . . . . . .        8

SECTION IX.     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      D                                                    NAME & ADDRESS
             9 DIGIT - NO DASH

 a                                                     

 b                                                     

 c                                                     

 d                                                     

 e                                                     

 f                                                     

SECTION X.       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                         Signature of general partner, principal officer or                Date                        MM/DD/YY                     Daytime phone no. 
authorized individual                                                       authorized individual                                          
                                                                                 Please Sign Your Return after printing.
Paid Preparer’s Use Only 
Print/Type preparer’s name                                                                     Preparer’s signature                                                            Date                         Check if 
                                                                                                                                                                                                                                              self-employedPlease Sign Your Return after printing.  
Firm’s name (or yours if self-employed)                                                                                                                                                                              Daytime phone no. 
 
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

                                    2306210051                                                                                                                                                      2306210051

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                                                                                                            2023 

                                           Instructions for Form PA-20S/PA-65 
Form PA-20S/PA-65 IN (DR) MOD 04-23                            PA S Corporation/Partnership Information Return

                   WHAT’S NEW                                  HOW TO GET FORMS AND PUBLICATIONS                          
PA-20S/PA-65 INFORMATION RETURN                                INTERNET 
With the Department moving to an integrated tax system,        Visit the department’s website at www.revenue.pa.gov to: 
the Revenue ID field has been removed from the                      ●Download forms, instructions and publications; 
PA-20S/PA-65 Information Return and accompanying                    ●Research tax questions by using the Online Customer 
Schedules, as well as the PA-65 Corp. Entities must use              Service Center; or 
their FEIN as this field remains a required field when              ●Search publications online by topic or keyword. 
filing returns. 
                                                               If you do not have Internet access, visit your local public 
PAGE 2, SECTION VII                                            library or district office. 
This question has been updated for the 2023 tax year. 
                                                               EMAIL 
52/53 WEEK                                                     Forms for tax year 2010 through the current year can be 
This field was added to the PA-20S/PA-65 Information           found on the department’s website at www.revenue.pa.gov. 
Return, the PA-65 Corp and the PA-20S/PA-65 Schedules          Requests for forms prior to 2010 should be sent to 
RK-1 and NRK-1. Please see the corresponding field             ra-forms@pa.gov. 
instructions for more information.                             WRITTEN REQUESTS 
SCHEDULE NW                                                    Send written requests for forms to: 
Do NOT report any withholding from 1099 forms as payment             PA DEPARTMENT OF REVENUE 
on the Schedule NW.                                                  TAX FORM SERVICE UNIT 
                                                                     1854 BROOKWOOD ST 
Please use the department's new form [Leave space for new            HARRISBURG PA  17104-2244 
form name]. 
                                                               BY PHONE AND IN PERSON 
SCHEDULE OC                                                    You can order forms and publications by calling the depart-
Married taxpayers no longer have to file separate PA-40        ment’s automated, 24-hour, toll-free forms ordering message 
returns to claim any of the restricted credits. Please see the service at 1-800-362-2050. 
Schedule OC instructions for more details. 
                                                               You can also get most forms and publications at your 
The Airport Land Development Zone Program and Housing          nearest district office. Please call ahead to verify a district 
Tax Credit were removed from the form for 2023.                office’s address and services or visit www.revenue.pa.gov 
                                                               for more information. Taxpayer assistance hours are 8:30 
1099-MISC/NEC WITHHOLDING 
                                                               a.m. to 5:00 p.m. 
Pass-through entities   are not subject to withholding for 
business and/or rental income. If a pass-through entity was    COPIES OF PREVIOUSLY FILED RETURNS 
issued a 1099-MISC/NEC containing Pennsylvania                 To receive copies of previously filed tax returns, complete 
withholding, the entity cannot claim the withholding on its    and sign Form REV-467, Authorization for Release of Tax 
PA-20S/PA-65 form. Instead, the pass-through entity must       Records, and send it to: 
complete the REV-1897 Claim for Refund/Credit by                     PA DEPARTMENT OF REVENUE 
Pass-Through Entity for Incorrect Withholding, and submit it         BUREAU OF ADMINISTRATIVE SERVICES 
to the department per the instructions on the form.                  12TH FLOOR STRAWBERRY SQUARE 
                                                                     HARRISBURG PA  17128-1200 
Do not enter any 1099-MISC/NEC Pennsylvania 
withholding on lines 14a, b, or c of the PA-20S/PA-65 form.    The request may be faxed to 717-783-4355. If someone 
                                                               other than the taxpayer is making the request, Form REV-
The pass-through entity should notify the payer who issued     677, Power of Attorney and Declaration of Representative, 
the 1099-MISC/NEC to stop withholding by completing the        must be submitted along with a signed REV-467, signed by 
REV-1832 Nonresident Withholding Exemption Certificate         the taxpayer, authorizing the release of tax documents to a 
and providing it to the payer.                                 third party.  If a power of attorney is provided from the private 

www.revenue.pa.gov                                                                                       PA-20S/PA-65 1

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sector, it will be sent to the Office of Chief Counsel for legal 
review before the release of any records will occur. If a tax-                         WHO MUST FILE                           
payer is deceased, sufficient evidence to establish authority    Every domestic or foreign PA S corporation (72 P.S. § 7330.1), 
to act for the taxpayer's estate must be provided to the de-     partnership (72 P.S. §7335(c)) or entity formed as a limited 
partment.                                                        liability company that is classified as a partnership or S 
                                                                 corporation for federal income tax purposes must file the 
Please allow four to six weeks for a request to be processed. 
                                                                 PA-20S/PA-65 Information Return if any of the following apply: 
                                                                     1.During the taxable year, the partnership, PA S corporation 
           PRIVACY NOTIFICATION
                                                                       or its qualified subchapter S subsidiary earned, received 
By law (42 U.S.C. §405(c)(2)(C)(i); 61 Pa. Code §117.16),              or acquired any gross taxable income (loss) allocable or 
the department has the authority to use the Social Security            apportionable to Pennsylvania, regardless of the amount 
number (SSN) to administer the Pennsylvania personal                   of its income (loss) and whether or not the income was 
income tax and other Commonwealth of Pennsylvania tax                  distributed; or 
laws.                                                                2.During the taxable year, the PA S corporation had at least 
                                                                       one shareholder that was a Pennsylvania resident indi-
The department uses the SSN to identify individual taxpay-
                                                                       vidual, estate, trust or disregarded entity owned by a res-
ers and verify their incomes. The department also uses the 
                                                                       ident individual; or at least one shareholder that was a 
SSN to administer a number of tax-offset and child-support 
                                                                       part-year Pennsylvania resident individual or disregarded 
programs that federal and Pennsylvania laws require. 
                                                                       entity owned by a part-year resident individual; or 
The commonwealth may also use the SSN in exchange-of-                3.The partnership, at year-end, had at least one partner 
tax information agreements with governmental authorities.              that was a Pennsylvania resident individual, estate, trust 
Except for official purposes, Pennsylvania law prohibits the           or disregarded entity owned by a resident individual. 
commonwealth from disclosing information that individuals 
                                                                 A $250 penalty may be imposed for failure to file the PA-
provide on income tax returns, including the SSN(s). 
                                                                 20S/PA-65. In addition, a $250 penalty may be imposed for 
                                                                 each missing RK-1, NRK-1 and Schedule H-Corp. 
           GENERAL INFORMATION                             
                                                                 INACTIVE S CORPORATIONS AND PARTNERSHIPS 
PURPOSE OF FORM 
                                                                 If the PA S corporation or partnership was inactive during 
The PA-20S/PA-65 form is an information return and personal      the entire tax reporting period, the entity must still submit the 
income tax filing requirement used to report the income          PA-20S/PA-65 Information Return and fill in the Inactive 
(losses), deductions, credits, etc., from the operation of for-  oval. If filing an information return as inactive, the PA S Cor-
eign or domestic PA S corporations, partnerships or limited      poration or partnership must include the PA-20S/PA-65 
liability companies classified as partnerships or S corpora-     Partner Member Shareholder Directory and the PA Schedules 
tions for federal income tax purposes (further referred to as    RK-1 and/or NRK1. 
“entity” or “entities”). 
These entities do not pay tax on their income but “pass                           CLASSIFYING INCOME                           
through” any profits or losses to their owners (shareholders,    In many instances, Pennsylvania personal income tax law 
partners or members). When preparing the PA-20S/PA-65            and regulations differ from federal tax laws. This is especially 
PA S Corporation/Partnership Information Return, it is best      true with regard to federal elections concerning the timing of 
to start with the completed federal Form 1120S or federal        income and expense items. 
Form 1065 and then proceed to the Pennsylvania 
                                                                 Taxpayers should not use federal elections to determine 
schedules. 
                                                                 Pennsylvania personal income tax income (loss). 
      The information on the PA-20S/PA-65 Information Re-
                                                                 PA S corporations, partnerships and limited liability compa-
      turn has no relevance to C corporations except if a        nies classified as partnerships or S corporations for federal 
credit from PA-20S/PA-65 Schedule OC has been allocated          income tax purposes report income (loss) using the Penn-
on the PA Schedule RK-1, Line 9 or NRK-1, Line 7. Other-         sylvania personal income tax rules. Pennsylvania does not 
wise, the only information relevant to a corporate taxpayer is   adopt federal rules for purposes of personal income taxation. 
the PA-20S/PA-65 Schedule H-Corp for calculating CNI tax.        Accordingly, the determination of reportable amounts in each 
      IMPORTANT: Pass-through entities that fail to              personal income tax classification may vary significantly 
    maintain accurate lists of owner/beneficiary names,          from the classifications and amounts as determined for 
addresses, and tax identification numbers may subject the        federal income tax purposes. 
general partner, tax matters partner, corporate officer and/or   For Pennsylvania personal income tax purposes, read the 
trustee of the partnership, S corporation, trust or estate to    rules for classifying income found in the PA Personal Income 
responsible party assessments holding them individually          Tax Guide - Brief Overview and Filing Requirements. The 
liable for tax, penalty, and interest owed by the entity.        income must be reported on the owner’s tax return in the 

2   PA-20S/PA-65                                                                                       www.revenue.pa.gov

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same classification of income as it is reported to them on      Elections which first went in effect in 2018 may be revoked 
their PA Schedules RK-1 and/or NRK-1 from the entity.           for 2023. To revoke the election the corporation must send 
                                                                a letter signed by shareholders holding more than one-half 
The entity must maintain sufficient books and records to 
                                                                of the shares of stock of the corporation on the day on which 
properly report income (losses), expenses, credits, deduc-      the revocation is made. This letter must contain the name of 
tions, and other amounts for Pennsylvania personal income       the corporation, the federal employer identification number 
tax purposes. A PA S corporation or partnership that only       (FEIN) and the effective date of the revocation. If no effective 
operates a business, profession or farm must include all        date is provided the revocation will be effective for the first 
activities and transactions to determine Section I or Section   tax period for which the revocation was timely submitted. In 
II of the PA-20S/PA-65 Information Return, whichever is         the case of a corporation with qualified subchapter S sub-
applicable, regardless of the name of the transaction and       sidiaries, the letter must include the name and  federal 
regardless of how it reports for federal income tax purposes.   employer identification number (FEIN), if applicable, of all 
Use PA-20S/PA-65 Schedule M to classify federal income          qualified subchapter S subsidiaries doing business in Penn-
(loss) for Pennsylvania personal income tax purposes.           sylvania. 
Please review the PA-20S/PA-65 Schedule M instructions 
                                                                Fax or mail the completed form to: 
on the department’s website at www.revenue.pa.gov. 
                                                                Fax: 717-787-3708 
NOTE: Pennsylvania personal income tax law taxes                Email: ra-btftregisfax@pa.gov 
resident partners, shareholders and members (owners) 
on income from sources within and outside Pennsylvania                     ELECTRONIC FILING
                                                                                                                     
and taxes nonresident owners on Pennsylvania-source 
                                                                FED/STATE ELECTRONIC FILING FOR 
income only. 
                                                                S CORPORATIONS AND PARTNERSHIPS 
PENALTY FOR FAILURE TO WITHHOLD                                 The department will accept original and amended PA S 
Pennsylvania law imposes a penalty for failure to remit non-    Corporation/Partnership Information Returns (PA-20S/PA-65) 
resident withholding on or before the 15th day of the fourth    including corresponding forms and schedules filed through 
month following the end of the taxable year. The penalty is     the Modernized e-File (MeF) platform provided by the IRS 
5 percent per month or fraction thereof, to a maximum of 50     (also known as the Fed/State e-File). 
percent, of the nonresident withholding due.                    IMPORTANT: An amended PA-20S/PA-65 Information 
                                                                Return filed through Fed/State e-File will only be 
PENNSYLVANIA S CORPORATION                                      accepted for 2021 tax year returns and forward. You may 
S STATUS (S ELECTIONS)                                          not file an amended PA-20S/PA-65 Information Return 
                                                                through Fed/State e-File prior to 2021 tax year return. See 
Starting with tax years beginning on or after Jan. 1, 2006,     How To Amend a PA-20S/PA-65 Information Return Prior to 
all corporations, including those incorporated in a state other 2021 Tax Year Return. 
than Pennsylvania, with a valid federal subchapter S election 
are considered Pennsylvania S corporations. Under Act 67        Fed/State e-File is available through tax preparers or com-
of 2006, all federal subchapter S corporations are Pennsyl-     puter software. When you file using Fed/State e-file, the de-
                                                                partment sends an acknowledgement directly to you, your 
vania S corporations. Act 67 also includes a provision for 
                                                                tax professional or Electronic Return Originator (ERO). Who-
federal subchapter S corporations to make an election to not 
                                                                ever submits the tax return will receive the acknowledgement. 
be taxed as a Pennsylvania S corporation. To make this elec-
tion, the taxpayer is required to file a completed REV-976,     The PA-20S/PA-65 Information Return can be filed through 
Election Not to be Taxed as a Pennsylvania S Corporation        Fed/State e-File through an approved vendor that has tested 
on or before the due date, or extended due date, of the report  with and been approved by the department to offer electronic 
for the first period in which the election is to be in effect.  filing in Pennsylvania. Even if a vendor is federally approved 
                                                                they must also be approved by Pennsylvania. As a result, 
NOTE: 72 P.S.§7301(n.1) stipulates all federal S                every year vendors must go through a testing process for 
corporations filling in Pennsylvania are automatically          the department's approval of their software. When the vendors 
PA S corporations.                                              complete the testing process, they will be listed on Revenue’s 
                                                                e-Services            Center                       at 
PENNSYLVANIA S CORPORATION                                      https://www.revenue.pa.gov/OnlineServices/Businesse-
S STATUS REVOCATIONS                                            Services/efile/Pages/default.aspx. 
                                                                
An election to not be taxed as a PA S corporation may not       NOTE: Mandatory e-filing is required for third-party 
                                                                preparers who prepare 11 or more PA-20S/PA-65 
be revoked for five years from the date it went into effect. 
                                                                returns. The department published a “Method of Filing” notice 
A revocation received within this five year period will be      [43 Pa.B. 5772] for electronic filing requirements in a Penn-
effective for the first tax period for which the taxpayer is    sylvania Bulletin on the PA Department of Revenue website. 
eligible to revoke the election.                                Once subject to this mandate, the preparer must continue 

www.revenue.pa.gov                                                                                    PA-20S/PA-65 3

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to e-file regardless of how many returns are prepared during     https://mypath.pa.gov and selecting Make a Payment 
a calendar year.                                                 under the section Payments. Select Pass-through Entity as 
Tax filers may direct third party preparers to file returns in a account type. 
different method than mandated.                                  PAYMENT NOT SUBMITTED WITH 
ELECTRONICALLY FILED RETURNS                                     ELECTRONIC RETURN 
WITH ATTACHMENTS                                                 If the PA-20S/PA-65 Information Return has been electroni-
When the PA-20S/PA-65 S Corporation/Partnership Informa-         cally submitted and the nonresident withholding was not 
tion Return is filed through the Fed/State e-File, all attach-   sent at the time of electronic submission of the return, then 
ments other than the PA-20S/PA-65 schedules must be sent         you may send a paper check for the nonresident withholding. 
in PDF format. 
                                                                       You may send in the PA-20S/PA-65 V Annual Payment 
Examples of other attachments to an electronically filed               Voucher with a check if the entity electronically files 
PA-20S/PA-65 Information Return may include statements           the PA-20S/PA-65 Information Return. Submit a check or 
required with the PA-20S/PA-65 Information Return; PA            money order made payable to the PA Dept. of Revenue 
Schedules RK-1 and NRK-1 that a pass through entity              along with the PA-20S/PA-65 V Annual Payment Voucher. 
receives from another pass through entity; federal Form          Print the entity's federal employer identification number 
3115, Application for Change in Accounting Method; federal       (FEIN) and “2023 Final Nonresident Withholding” on the 
Form 7004, Application for Automatic Extension of Time To        check or money order. 
File Certain Business Income Tax, Information, and Other 
Returns; and composite returns filed in other states.                  CAUTION: Failure to  print the FEIN and "2023 
                                                                       Nonresident Withholding" on your check will result in 
The department will consider the tax return incomplete if all 
                                                                 a delay of processing. 
required documents are not submitted with an electronically 
filed return.                                                    MAIL THE PAYMENT TO: 
      IMPORTANT: Do not include the PA-20S/PA-65                       PA DEPARTMENT OF REVENUE  
      Schedules RK-1 and NRK-1 that the entity issues to its           BUREAU OF INDIVIDUAL TAXES 
owners as a PDF attachment. These schedules are part of                PO BOX 280502 
the e-File package for the PA-20S/PA-65 Information Return.            HARRISBURG PA  17128-0502 
                                                                 For payment by check with paper tax return, See HOW TO 
      HOW TO PAY ELECTRONICALLY
                                                                 PAY. 
FED/STATE ELECTRONIC FILING OPTION FOR 
ESTIMATED NONRESIDENT INDIVIDUAL QUARTERLY                              HOW TO AMEND THE PA-20S/PA-65 
WITHHOLDING PAYMENTS                                                            INFORMATION RETURN
The department accepts through the MeF Fed/State program                                                                    
the electronic payment of the quarterly estimated withholding    PRIOR TO 2021 TAX YEAR RETURN 
tax for nonresident owners filed with the PA-65ES.  The          If after filing the PA-20S/PA-65 Information Return, the entity 
following types of payments can be electronically transferred    discovers that an incorrect PA-20S/PA-65 tax return has been 
if filed through Fed/State e-File program:                       submitted to the department and/or has amended federal 
     ●Final nonresident individual tax withholding tax payment   Form 1065 or 1120S or if the IRS changed or corrected any 
      submitted with the 2023 tax year PA-20S/PA-65 Infor-       items of income, gain or loss previously reported, the entity 
      mation Return; and                                         must submit an amended PA-20S/PA-65 Information Return 
     ●2024 (future) estimated payments for nonresident indi-     to the Pennsylvania Department of Revenue. 
      vidual quarterly withholding tax submitted with the 2023 
      tax year PA-20S/PA-65 Information Return; and              Prior to the  2021 tax year return, an amended PA S 
                                                                 Corporation/Partnership Information Return (PA-20S/PA-65) 
     ●PA-65ES Quarterly Estimated Payments for nonresident 
                                                                 cannot be filed through Fed/State e-File Program. 
      individuals. 
                                                                 When amending a PA-20S/PA-65 Information Return that 
Future estimated nonresident individual tax withholding 
payments for tax year 2024 will be stored in the system as       was originally filed through Fed/State e-File, the entity must: 
separate electronic transaction payments until the specified          ●Obtain the paper form PA-20S/PA-65 Information Return 
due date.                                                              for the year the entity wants to amend. Do not submit 
                                                                       a photocopy of your original PA-20S/PA-65 Informa-
      NOTE: Payments equal to or greater than $15,000 
                                                                       tion Return; 
      must be made electronically. Payments not made elec-
tronically will be subject to a penalty equal to 3% of the pay-       ●Complete the amended return including all schedules by 
ment amount not to exceed $500. Payments can be made                   entering the corrected information and submit it with the 
on the department's website using myPath at                            amended PA-20S/PA-65 Schedules RK-1 and/or NRK-1; 

4     PA-20S/PA-65                                                                                 www.revenue.pa.gov

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     ●Clearly mark the “Amended Information Return” oval on     days from the determination of such increase. The amended 
      PA-20S/PA-65 Information Return and the “Amended          PA-20S/PA-65 Schedules RK-1 and/or NRK-1 must show 
      Schedule” oval on the Schedules RK-1 and/or NRK-1;        the corrected Pennsylvania-taxable income so the share-
     ●If applicable, clearly mark the following schedules and   holders or partners can pay the tax due. 
      the “Amended Schedule” oval on PA Schedules D-I, D-II,    The entity and owners must also file an amended Pennsyl-
      D-III, D-IV and/or PA-65 Corp.                            vania tax return within 30 days of the discovery of the error 
     ●Enter the amended amounts and enclose a statement         to report any increase in income for taxes due. See HOW 
      explaining the reasons an amended return is being filed.  TO AMEND THE PA-20S/PA-65 INFORMATION RETURN. 
      Submit only the forms or schedules supporting the 
                                                                     IMPORTANT: There is no statute of limitations to file 
      amended amounts; 
                                                                     an amended return when reporting additional income. 
     ●Provide a copy of the amended PA-20S/PA-65 Sched-         Amended returns cannot be filed in response to a De-
      ules RK-1 and/or NRK-1 to the partners, shareholders      partment of Revenue Assessment. In those cases, an 
      or members; and                                           appeal must be filed with the Board of Appeals. 
     ●Enclose a copy of the amended federal Form 1120S or 
      federal Form 1065. If only amending the PA-20S/PA-65                          WHAT TO FILE
                                                                                                                         
      Information Return, include the original federal Form 
      1120S or federal Form 1065 filed.                         PA S CORPORATIONS AND PARTNERSHIPS 
                                                                Each entity submits with the PA-20S/PA-65 Information 
TAX YEAR RETURN 2021 AND FORWARD                                Return a complete copy of its federal income tax return 
For tax years 2021 and forward, the department will accept      including all schedules, statements, federal Schedules K-1, 
amended PA-20S/PA-65 Information Returns including corre-       and PA-20S/PA-65 Schedules RK-1 and NRK-1 received 
sponding forms and schedules filed through Fed/State e-File.    from other pass through entities. 
To file a 2021 or later amended return through Fed/State        With the PA-20S/PA-65 Information Return, the entity must 
E-File,     visit    Revenue’s    e-Services    Center    at    also submit copies of the PA-20S/PA-65 Schedules RK-1 
https://www.revenue.pa.gov/OnlineServices/Businesse-            that it provides to resident partners/shareholders (owners) 
Services/efile/Pages/default.aspx.                              and copies of the PA-20S/PA-65 Schedules NRK-1 that it 
Scroll down until you find the appropriate tax year and select  provides to nonresident owners. 
a vendor from that list.                                        PA S CORPORATIONS AND PARTNERSHIPS AS 
                                                                OWNERS OF ANOTHER PASS THROUGH ENTITY 
         WHEN TO AMEND THE PA-20S/PA-65                         If the shareholder, partner, member (owner) of a PA S corpo-
                INFORMATION RETURN                              ration, partnership, limited liability company or a beneficiary 
                                                                of a trust or estate is classified as a pass through entity, the 
OVER-REPORTED INCOME                                            issuing entity must provide the entity owner with both PA-20S/ 
If the entity over reported income, failed to claim allowable   PA-65 Schedules RK-1 and NRK-1 showing the entity 
credits, failed to report allowable deductions, or events tran- owner’s share of the income (loss) passed through from the 
spired that decreased its reportable Pennsylvania-taxable       issuing entity in the same class in which the issuing entity 
income, including an IRS report of change, the entity must      reported the income to its entity owner. 
file an amended PA-20S/PA-65 Information Return. 
                                                                When the entity owner receives a PA-20S/PA-65 Schedule 
The amended return must be filed within three years of the      RK-1 and NRK-1, it has the classified income (loss) amount 
original due date or extended due date of the PA-20S/PA-65      to complete the PA-20S/PA-65 Information Return, Sections 
Information Return. The amended PA-20S/PA-65 Schedules          I, II and III. The entity owner is required to file both the 
RK-1 and/or NRK-1 must show the corrected Pennsylvania-         PA-20S/PA-65 RK-1 and NRK-1 with their PA-20S/PA-65 
taxable income, so the shareholders or partners can request     Information Return. 
refunds of Pennsylvania income tax they overpaid. See How 
                                                                Example. When a PA S corporation receives income from a 
To Amend the PA-20S/PA-65 Information Return. 
                                                                partnership, the PA S corporation must file a copy of the PA 
In order to request a refund, owners may either file an         Schedule RK-1 and NRK-1 it received from the partnership 
amended return within three years of the original due date      along with the PA-20S/PA-65 Information Return. 
or extended due date of their return or file a timely petition 
                                                                PARTNERSHIPS WITH C CORPORATION PARTNERS 
for refund with the Pennsylvania Board of Appeals. 
                                                                Partnerships or limited liability companies classified as 
UNDER-REPORTED INCOME                                           partnerships for federal income tax purposes with operations 
If the entity under reported income, erroneously claimed        within Pennsylvania that have corporate partners that have 
credits or deductions to which it was not entitled, or events   not filed the RCT-101, PA Corporate Net Income Tax Report 
transpired that increased reportable Pennsylvania-taxable       for the prior or current tax year or whose partners are all C 
income, including an IRS report of change, the entity must      corporations must file the PA-65 Corp, Directory of 
file an amended PA-20S/PA-65 Information Return within 30       Corporate Partners. 

www.revenue.pa.gov                                                                                   PA-20S/PA-65    5

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If the partners are all C corporations, the partnership:         income to its individual owners, as shown on their PA Sched-
     ●Must include a complete copy of federal Form 1065 with     ules RK-1 and/or NRK-1. 
      the PA-65 Corp, Directory of Corporate Partners; PA        CLASSIFIED AS A C CORPORATION 
      Schedule H-Corp, Corporate Partner  Apportioned 
      Business Income (Loss); PA Schedule CP, Corporate          A limited liability company that elects to file as a C corpora-
      Partner CNI Withholding; and                               tion for federal income tax purposes files as a C corporation 
                                                                 for Pennsylvania and is subject to Pennsylvania corporate 
     ●Does not file a PA-20S/PA-65 Information Return. 
                                                                 net income tax, reported on the RCT-101, PA Corporate Net 
For additional information, please review the instructions for   Income Tax Report. A limited liability company that files as a 
the PA-65 Corp, Directory of Corporate Partners on the           C corporation with the IRS does not file the PA-20S/PA-65 
department’s website.                                            Information Return. 
LIMITED PARTNERSHIP FILING AS DISREGARDED                        CLASSIFIED AS AN S CORPORATION 
ENTITY FOR FEDERAL INCOME TAX PURPOSES 
                                                                 A limited liability company that elects to file as an S 
If an eligible entity has two members under local law but one 
                                                                 corporation for federal income tax purposes and has not 
of the members of the eligible entity is, for federal income 
                                                                 elected out of PA Subchapter S status for Pennsylvania by 
tax purposes, disregarded as an entity separate from the 
                                                                 filing form REV-976, Election Not  To Be  Taxed as  A 
other member of the eligible entity, then the eligible entity 
cannot be classified as a partnership. The eligible entity is    Pennsylvania S Corporation, must file as an S corporation 
either disregarded as an entity separate from its owner or       for Pennsylvania using the PA-20S/PA-65 Information 
an association taxable as a corporation.                         Return. The members are subject to Pennsylvania personal 
                                                                 income tax. 
If the eligible entity is disregarded as an entity separate from 
its owner and the owner is a partnership, PA S corporation       CLASSIFIED AS A PARTNERSHIP 
or limited liability company that is classified as a partnership A limited liability company that elects to file as a partnership 
or S corporation for federal income tax purposes, the owner      for federal income tax purposes files as a partnership for 
is required to file a PA-20S/PA-65 Information Return, list the  Pennsylvania using the PA-20S/PA-65 Information Return. The 
eligible entity on Section IX, and include all of the eligible   members are subject to Pennsylvania personal income tax. 
entity’s items of income, deduction and credit on the return. 

Example. A limited partnership (LP A) is owned by a single-           CLASSIFIED AS A SINGLE-MEMBER 
member limited liability company (SMLLC) and a limited                LIMITED LIABILITY COMPANY
partnership (LP B).  The LP B owns 100 percent of the                                                               
SMLLC which gives LP B 100 percent control of LP A. The              1. INCOME REPORTED ON FEDERAL TAX RETURN 
LP B is required to file the PA-20S/PA-65 Information Return         OF AN INDIVIDUAL 
and report the income of both LP A and the SMLLC. LP B           For personal income tax purposes, a single-member limited 
also reports both the SMLLC and LP A in Section IX.              liability company owned by an individual or a limited liability 
PA S CORPORATIONS AND PARTNERSHIPS FILING                        company jointly owned by a married couple that is filing as  
ON BEHALF OF THEIR QUALIFIED ELECTING                            a disre garded entity for federal income tax purposes, does 
NONRESIDENT INDIVIDUAL OWNERS                                    not file a PA-20S/PA-65 Information Return. The income of 
PA S corporations, partnerships and limited liability compa-     the limited liability company is reported on PA-40 Schedule 
nies classified as partnerships and S corporations for federal   C, Profit or Loss from Business or Profession, or PA-40 
income tax purposes may file a composite return (PA-40           Schedule E, Rents and Royalty Income (Loss), of the mem-
NRC, Nonresident Consolidated Income Tax Return) on              ber’s PA-40, Pennsylvania Income Tax Return. 
behalf of their qualified nonresident individual owners who 
elect to be included in the composite filing.                        2. INCOME REPORTED ON FEDERAL TAX RETURN 
                                                                     OF ANOTHER BUSINESS ENTITY 
For additional information, please review the instructions for 
                                                                 The income of a single-member limited liability company 
the PA-40 NRC, Nonresident Consolidated Income  Tax 
Return on the department’s website.                              owned by another entity is reported on the tax return of the 
                                                                 member as if earned by the member. 
INDIVIDUAL OWNERS IN A PA S CORPORATION, 
PARTNERSHIP OR LIMITED LIABILITY COMPANY                         If the member is a partnership, PA S corporation or limited 
CLASSIFIED AS A PARTNERSHIP OR S CORPORATION                     liability company that is classified as a partnership or S cor-
FOR FEDERAL INCOME TAX PURPOSES                                  poration for federal income tax purposes, it is required to file 
Individual owners of an entity must report on the PA-40,         a PA-20S/PA-65 Information Return. List the single-member 
Pennsylvania Income Tax Return, their share of the income        limited liability company on Section IX, and include all of the 
(loss), passed through from the entity in the same class in      single-member’s items of income, deduction and credit on 
which the partnership or PA S corporation reported the           the return. 

6     PA-20S/PA-65                                                                       www.revenue.pa.gov

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QUALIFIED SUBCHAPTER S SUBSIDIARY AND                                  ●PA Schedule P-S KOZ – attach behind the information 
ITS PARENT S CORPORATION                                                return; 
Pennsylvania personal income tax law does not treat a                  ●PA-20S/PA-65 Partner/Member/Shareholder Directory; 
qualified subchapter S subsidiary (QSSS) owned by a PA S 
                                                                       ●PA-20S/PA-65 Schedule D-I, D-II, D-III and D-IV; 
corporation (parent) as a separate corporation for personal 
income tax.                                                            ●PA-20S/PA-65 Schedule E; 
Pennsylvania personal income tax law treats all assets, lia-           ●PA-20A/PA-65 Schedules RK-1 that the entity provides 
bilities and items of income, deduction and credit of a QSSS            to resident owners; 
as assets, liabilities and items of income, deduction and              ●PA-20S/PA-65 Schedules NRK-1 that the entity provides 
credit of the parent PA S corporation for income tax purposes.          to nonresident owners; 
The parent PA S corporation must report the assets,                    ●PA-20S/PA-65 Schedule M; 
liabilities and items of income, deduction and credit of the           ●PA-20S/PA-65 Schedule OC and the required support-
QSSS on the parent’s PA-20S/PA-65 Information Return.                   ing documents for claiming any of the business credits 
        NOTE: Shareholders receive the income distribution              allowed by Pennsylvania law; 
        from the parent corporation, not from each QSSS.               ●PA-20S/PA-65 Schedule A; 
The following provisions apply only to a qualified subchapter          ●PA-20S/PA-65 Schedule B; 
S subsidiary in Pennsylvania:                                          ●PA-20S/PA-65 Schedule H; 
     ●A QSSS cannot elect corporation treatment independent            ●PA-20S/PA-65 Schedule H-Corp; 
       of its parent corporation. 
                                                                       ●PA-20S/PA-65 Schedule NW; 
       If a QSSS and/or parent of a QSSS does not desire to 
       be taxed as a PA S corporation, the parent must file            ●PA-20S/PA-65 Schedule J; 
       REV-976, Election Not to be Taxed as a Pennsylvania             ●PA-20S/PA-65 Schedule T; 
       S Corporation, for itself and all QSSS(s). The parent 
                                                                       ●PA-20S/PA-65 Schedule I; 
       corporation submits a schedule with the election 
       identifying the name,  address and federal employer             ●All other required supporting and supplemental docu-
       identification number (FEIN) of each QSSS owned by               mentation, including a copy of the federal extension. 
       the corporation and doing business in Pennsylvania.              NOTE: A complete copy of the federal Form 1120S, 
     ●The parent corporation is not required to register with           U.S. Income Tax Return for an S Corporation, or Form 
       the Department of State if its only activity in Pennsylva- 1065, U.S. Return of Partnership Income, including all 
       nia is its investment in the QSSS that is registered in    schedules, statements and federal Schedules K-1 now must 
       Pennsylvania.                                              be included with the entity’s PA-20S/PA-65 PA S Corpora-
       The parent is required to file a PA-20S/PA-65 Information  tion/Partnership Information Return. 
       Return and list the QSSS(s) on Section IX and include 
       all of the QSSS’ items of income, deduction and credit           Assemble documents in the order above. 
       on the return. There is no ownership percentage for the 
                                                                       ●Do not staple documents. 
       QSSS because it is a division of the parent company. 
                                                                       ●On all additional statements included with the return, 
       Since the QSSS is a division of the parent company, the 
                                                                        please include the entity’s name, FEIN, tax year and 
       QSSS is not included on the Partner/Member/Share-
                                                                        brief line reference to PA-20S/PA-65 Information Return 
       holder Directory. Only the owners of the parent company 
       are listed on the directory.                                     or PA-20S/PA-65 Schedules. 
                                                                       ●The PA-20S/PA-65 Information Return will be considered 
            The parent PA S corporation may also file the 
            PA-40 Nonresident Consolidated Income  Tax                  incomplete if the federal information is not included with 
       Return (NRC) for its nonresident owners if they meet the         the paper return. 
       parameters. See the PA-40 NRC instructions on the                IMPORTANT: Do not create a substitute PA-20S/ 
       department's website.                                            PA-65 Information Return that has not been approved 
                                                                  by the department. A spreadsheet is an unapproved and 
          ASSEMBLING THE PA-20S/PA-65                             unacceptable tax form. Unapproved tax forms filed with the 
        PA S CORPORATION/PARTNERSHIP                              department may be rejected and returned to the taxpayer or 
                INFORMATION RETURN                                tax return preparer. This may result in an assessment of 
                                                                  interest and penalty. 
Assemble the PA-20S/PA-65 Information Return, forms and 
schedules in the following order:                                 If filing any tax form other than an official tax form, please 
     ● Signed original PA-20S/PA-65 Information Return            review Miscellaneous Tax Bulletin 2008-02 on the depart-
      (Pages 1 through 3). Do not mail a photocopy;               ment’s website. 

www.revenue.pa.gov                                                                                        PA-20S/PA-65         7

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                                                                 Pennsylvania resident individual, and should not withhold 
  ESTIMATED QUARTERLY TAX PAYMENTS                               Pennsylvania personal income tax on income from intangi-
          AND WITHHOLDING                                        bles such as interest, dividends or sale of stock. Residents 
ESTIMATED QUARTERLY TAX PAYMENTS                                 are required to make installment payments of estimated tax 
FOR RESIDENT OWNERS                                              if Pennsylvania-taxable income not subject to employer with-
Individual resident partners and shareholders (owners) are       holding is reasonably expected to exceed $8,000 for the 
subject to the estimated quarterly tax provisions under the      taxable year. 
Pennsylvania Income Tax Act.                                     If the entity did not make any or sufficient estimated 
Resident owners must file declarations and make quarterly        quarterly withholding tax payments for its nonresident 
estimated Pennsylvania tax payments if they reasonably           owners, a final payment can be made with the filing of the 
expect income, other than compensation on which Pennsyl-         PA-20S/PA-65 Information Return or PA-40 NRC, 
vania tax is withheld, to exceed $8,000.                         Nonresident Consolidated Income Tax Return. Failure to 
The individual owners use REV-414 (I), Individuals Work-         remit withholding payments for all nonresident owners may 
sheet, and REV-413 (I), Instructions for Estimating PA           result in the imposition of interest, penalty and 
Personal Income Tax (For Individuals Only), to determine         underpayment penalty.  See  FINAL PAYMENT OF 
the proper amount of estimated tax payments.                     NONRESIDENT WITHHOLDING TAX for how and where to 
                                                                 send the final nonresident withholding tax payment with the 
ESTIMATED QUARTERLY WITHHOLDING PAYMENTS 
                                                                 PA-20S/PA-65 Information Return. 
FOR NONRESIDENT OWNERS 
Under  Act 22 of 1991, entities must withhold and  pay           Please review the instructions on the department’s website 
Pennsylvania personal income tax for nonresident partners        for the PA-40 NRC, Nonresident Consolidated Income Tax 
and shareholders (owners) that are individuals, estates or       Return, for how and where to send the final nonresident 
trusts.                                                          withholding tax payment with the PA-40 NRC, Nonresident 
This withholding tax payment is based on each nonresident        Consolidated Income Tax Return. 
owner’s expected share of distributable Pennsylvania-            Be sure to review the electronic option. See Fed/State Elec-
source taxable income. 
                                                                 tronic Filing Option for Estimated Nonresident Individual 
When there has been a change in an accounting period that        Withholding Payments. 
requires filing of a short-year return, the tax is calculated on 
an annualized basis. See SHORT-YEAR RETURN.                      OVERPAYMENT/ADJUSTMENT OF WITHHOLDING TAX 
                                                                 FOR NONRESIDENT OWNERS 
The entity must indicate the amount of Pennsylvania 
                                                                 The PA-20S/PA-65 PA S Corporation/Partnership Information 
personal income tax it withheld for each nonresident on the 
                                                                 Return is for information purposes only. 
PA-20S/PA-65 Schedule NRK-1 and provide the PA-20S/ 
PA-65 Schedule NRK-1 to each nonresident owner.                  It is not a return where you can indicate a refund or carry-
Beginning with tax year 2022, the entity uses PA-20S/PA-         forward credit. Payments submitted to this account are for 
65 ES (P/S), Declaration of Estimated Withholding Tax for        nonresident tax withholding only and are held for transfer to 
Partnerships and S Corporations, to determine the proper         the partner, member or shareholder (owner) as indicated on 
amount of withholding.                                           their individual tax returns. The department will not make the 
                                                                 assumption that the entity paid more than was needed. 
Partnerships or PA S corporations filing a nonresident 
quarterly withholding tax return should also use                 If the entity overpaid the nonresident withholding tax, the 
PA-20S/PA-65 ES (P/S),  Declaration of Estimated                 entity should pass through the total nonresident owners’ 
Withholding Tax for Partnerships and S Corporations found        withholding tax payment (including the overpayment) as PA 
on the department’s website.                                     Nonresident Tax Withheld on Line 6 of their PA Schedule 
The partnership or PA S corporation makes the initial            NRK-1. The owners can then include the Line 6 amount as 
quarterly tax withholding payment and all future quarterly tax   a tax payment on their respective PA-40, Pennsylvania 
withholding payments under the federal employer identifica-      Income Tax Return, on Page 2, Line 17, Nonresident Tax 
tion number, name and address of the entity.                     Withheld from your PA Schedule(s) NRK-1. 
MAIL THE PA-20S/PA-65 ES (P/S) VOUCHER  AND                      Overpayments of nonresident withholding tax will carry 
CHECK TO:                                                        forward to the next tax year if the entity did not pass through 
  PA DEPARTMENT OF REVENUE                                       the overpayment to its nonresident owners on PA Schedule 
  PO BOX 280403                                                  NRK-1. If the entity wants the overpayment refunded 
  HARRISBURG PA 17128-0403                                       (providing the entity did not file a PA-40 Nonresident 
  IMPORTANT: An entity cannot withhold Pennsylvania              Consolidated Income Tax Return), the entity must submit a 
  personal income tax on another entity or a                     written request to: 

8 PA-20S/PA-65                                                                                    www.revenue.pa.gov

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PA DEPARTMENT OF REVENUE                                           FISCAL-YEAR ENTITY 
BUREAU OF INDIVIDUAL TAXES                                         A fiscal year is a period of 12 consecutive months without 
NONRESIDENT WITHHOLDING TAX REFUND                                 regard to the calendar year. The fiscal year is designated by 
PO BOX 280600                                                      the calendar year in which it begins. A fiscal-year entity 
HARRISBURG PA  17128-0600                                          reports all taxable income recognized during the fiscal year. 
                                                                   See WHEN TO FILE. 
The entity may also fax the request to 717-705-6236, or 
email the request to RA-BITBILLCORFAXES@pa.gov.                    An entity may use a 52/53 week taxable year if it keeps its 
                                                                   books on that basis. 
The request must be on company letterhead and include the 
entity’s name, federal employer identification number, tax         CHANGING FROM A FISCAL-YEAR ENTITY TO 
year, Social Security number(s) of the owner(s), amount of         A CALENDAR-YEAR ENTITY 
nonresident withholding paid, amount of nonresident with-          To change from a fiscal-year filer to a calendar-year filer, the 
holding tax liability, the requested refund amount and reason      entity files a short-year return. See How to File a Short-Year 
for the request.                                                   Return. The entity then files the next calendar year on or 
                                                                   before April 15, 2024, including an extension date of Sept. 
                                                                   16, 2024. 
                  WHEN TO FILE                            
File the PA-20S/PA-65 Information Return for the current           The entity is also required to submit a copy of its federal 
calendar year or the fiscal year that begins in the current tax    election Form 1128, Application to Adopt, Change or Retain 
year and ends in the next tax year. Use the current tax year       a Tax Year, with both the short-year return and the calendar-
return for a tax year of less than 12 months that begins and       year return. 
ends in the current tax year.                                      SHORT-YEAR RETURN 
The due date for filing 2023 Pennsylvania tax returns will be      A short year is an accounting period shorter than one year 
on or before midnight, April 15, 2024. The U.S. Postal Service     and not a 52/53 week taxable year. 
postmark date on the envelope is proof of timely filing. If the    A short-year return is required for the following reasons: 
return cannot be filed by the due date, request an extension 
                                                                       ●Changes in the annual accounting period. For example, 
of time to file. 
                                                                        the entity changes from a fiscal-year filer to a calendar-
For a calendar-year filer, file the current tax year PA-20S/            year filer; or 
PA-65 Information Return and PA-20S/PA-65 Schedules RK-1               ●An entity is in existence during only part of the tax year. 
and NRK-1 on or before April 15, 2024, including an exten-              For example, if the year is the initial year or final year 
sion date of Sept. 16, 2024.                                            for all entities. 
For a fiscal-year filer, file the current tax year PA-20S/PA-65         NOTE: When there has been a change in an account-
Information Return and PA-20S/PA-65 Schedules RK-1 and                  ing period that requires filing of a short-year return, the 
NRK-1 on or before the 15th day of the fourth month follow-        nonresident withholding tax is calculated on an annualized 
ing the close of the fiscal year including an extension date       basis. 
of five months after the original due date. If the due date falls 
                                                                   HOW TO FILE A SHORT-YEAR RETURN 
on a Saturday, Sunday or business holiday, the entity must 
file the PA-20S/PA-65 Information Return no later than             If the entity is required to file a short-year return, the entity 
                                                                   must use the most recent PA-20S/PA-65 Information Return, 
midnight on the first business day following the Saturday, 
                                                                   schedules and forms on the department’s website. 
Sunday or business holiday. The U.S. Postal Service post-
mark date on the envelope is proof of timely filing.               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 
If the entity cannot file by the original due date, request an 
                                                                   cross out and write the correct tax year for which it is filing a 
extension of time to file. See EXTENSION OF TIME TO 
                                                                   short-year return. 
FILE. 
                                                                        IMPORTANT: Short-year returns are due on the 15th 
If the entity does not file its return by the original due date or      day of the fourth month following the end of the short 
extended due date and does not pay the tax due by the              period. 
original due date, the department imposes  interest and 
penalty for late filing and payment.                                    If the entity is a calendar-year filer and files a short-
                                                                        year return, do not fill in the fiscal-year oval. A short-
TAX YEARS                                                          year return is not a fiscal-year return. 
Pennsylvania follows the same tax year as federal rules. 
CALENDAR-YEAR ENTITY                                                         EXTENSION OF TIME TO FILE                          
An entity that files on a calendar year basis reports all          If the entity cannot file the PA-20S/PA-65 Information Return 
taxable income recognized between Jan. 1 and Dec. 31.              on or before the original return due date, the entity can use 
See WHEN TO FILE.                                                  REV-276, Application for Automatic Extension of Time to 

www.revenue.pa.gov                                                                                          PA-20S/PA-65      9

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File, to file for a  five-month extension.  The department          QUALIFYING FOR THE EXTENSION 
accepts REV-276 Application for Automatic Extension of              When an entity requests an extension of time to file, it does 
Time to File the PA-20S/PA-65 Information Return through            not extend the filing time for its owners. Each owner must 
myPath and the MeF Fed/State e-file program. See HOW                individually obtain an extension of time to file the PA-40, 
TO OBTAIN AN EXTENSION OF TIME TO FILE.                             Pennsylvania Income Tax Return, PA-41, PA Fiduciary 
                                                                    Income Tax Return, or PA-40 NRC, Nonresident Consoli-
The department will not grant an extension for more than 
                                                                    dated Income Tax Return. 
five months, except for taxpayers outside the U.S. 
                                                                    An extension of time to file a PA-20S/PA-65 Information 
    IMPORTANT: An extension of time to file does not 
                                                                    Return     does not extend the time for full payment of the 
    extend the payment deadline. Pay in full the amount 
                                                                    nonresident withholding tax, nor does it preclude an as-
reasonably estimated as the entity’s Pennsylvania tax due 
                                                                    sessment of interest and penalty for late payment. 
on or before the original return due date. 
                                                                    To get the extra time to file you must: 
PENALTY FOR FAILURE TO WITHHOLD  
                                                                      1.   Properly estimate the current year nonresident withholding 
Pennsylvania law imposes a penalty for failure to remit 
                                                                          tax liability using the information available to you. 
nonresident withholding on or before the 15th day of the 
fourth month following the end of the taxable year.  The              2.   Enter the tax liability on REV-276. 
penalty is 5 percent per month or fraction thereof, to a              3.   File REV-276 by the original due date of the return along 
maximum of 50 percent, of the nonresident withholding due.                with a check or money order for the current year tax 
                                                                          liability, or file electronically through the myPath or MeF 
HOW TO OBTAIN AN EXTENSION OF TIME TO FILE 
                                                                          Fed/State program. 
Follow one of these procedures when applying for an exten-
sion of time to file:                                               MAIL REV-276 TO: 
  1. If the entity owes nonresident withholding tax with the              PA DEPARTMENT OF REVENUE 
    PA-20S/PA-65 Information Return, the entity may either                BUREAU OF INDIVIDUAL TAXES 
                                                                          PO BOX 280504 
    pay by check with a timely filed REV-276, Application for 
                                                                          HARRISBURG PA  17128-0504 
    Automatic Extension of  Time to File or submit the 
    application and payment through the myPATH or MeF                     NOTE: Payments equal to or greater than $15,000 
    Fed/State e-file program on or before the original return             must be made electronically. Payments not made elec-
    due date. The return due date is usually April 15 for           tronically will be subject to a penalty equal to 3% of the pay-
    calendar-year filers and the 15th day of the fourth month       ment amount not to exceed $500. Payments can be made 
    following the close of the fiscal year for fiscal-year filers.  via myPATH. See     www.revenue.pa.gov for more informa-
  2. If the entity has an extension of time to file federal Form    tion on making payments through myPATH.  
    1065 or federal Form 1120S and does not owe Pennsyl-            HOW TO FILE THE PA-20S/PA-65 INFORMATION 
    vania nonresident withholding tax on the PA-20S/PA-65           RETURN WITH AN EXTENSION 
    Information Return, the department will automatically           When filing a PA-20S/PA-65 Information Return for which an 
    grant the entity a five-month extension of time to file the     extension was requested, the entity must: 
    PA-20S/PA-65 Information Return. The entity is not re-               ●Fill in the “Extension Requested” oval at the top of the 
    quired to submit REV-276 or federal Form 7004 before                  PA-20S/PA-65 Information Return; 
    the original return due date. However, federal Form 
                                                                         ●Submit a copy of federal Form 7004 with the PA-20S/ 
    7004 must be submitted with the filing of the PA-20S/ 
                                                                          PA-65 Information Return if the entity did not file REV-276, 
    PA-65 Information Return. 
                                                                          Application for Automatic Extension of Time to File; 
  3. If the entity does not have an extension to file federal 
                                                                         ●Submit a statement with the federal confirmation num-
    Form 1065 or federal Form 1120S, request an extension 
                                                                          ber received if the entity electronically filed a federal 
    on REV-276, and file it in sufficient time for the depart-            extension and did not file REV-276; 
    ment to consider and act upon it prior to the original 
                                                                         ●List the extension payment amount on the statement 
    return due date. The REV-276 can be filed electronically 
                                                                          and be sure to include the total nonresident withholding 
    through the myPath or MeF Fed/State program. 
                                                                          payments on PA-20S/PA-65 Schedule NW, Section I, 
    CAUTION: The REV-276 can be filed in paper form                       Line B. 
    or electronically. If the entity filed the PA-20S/PA-65 
                                                                          NOTE: Do not submit REV-276, Application for Auto-
Information Return and did not file the REV-276 but requested 
                                                                          matic Extension of Time to File, with the PA-20S/PA-65 
an extension for the federal return, federal Form 7004 can 
                                                                    Information Return. 
be substituted for the REV-276. In such cases, include a 
copy of the federal Form 7004 with the PA-20S/PA-65 Infor-          EXTENSION DUE DATES 
mation Return.                                                      See WHEN TO FILE. 

10  PA-20S/PA-65                                                                                        www.revenue.pa.gov

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                                                             made electronically will be subject to a penalty equal to 3% 
                 WHERE TO FILE
                                                             of the payment amount not to exceed $500. Payments of 
The entity must submit the PA-20S/PA-65 Information          nonresident withholding can be made via myPATH. See 
Return, the PA-20S/PA-65 supporting schedules and the        www.revenue.pa.gov for more information on making pay-
PA-20S/PA-65 Schedules RK-1 and/or NRK-1, and if             ments through myPATH.  
applicable, the final withholding payment. 
                                                             MAILING ADDRESS FOR FINAL WITHHOLDING 
Where the entity should mail the PA-20S/PA-65 Information    PAYMENT 
Return depends whether there is a final withholding payment  See WHERE TO FILE. 
due. Choose the appropriate mailing address: 
WITHOUT PAYMENT:                                                                   RECORDKEEPING
                                                                                                                             
PA DEPARTMENT OF REVENUE 
                                                             An entity must retain all books and records for at least seven 
BUREAU OF INDIVIDUAL TAXES 
                                                             years. All amounts reported on the PA-20S/PA-65 Informa-
PO BOX 280509 
                                                             tion Return, schedules and forms are subject to verification 
HARRISBURG PA  17128-0509 
                                                             and audit by the department. 
WITH PAYMENT: 
                                                             Information that substantiates the calculation of basis for an 
PA DEPARTMENT OF REVENUE 
                                                             entity or individual, in any investment (partnership, S corpo-
BUREAU OF INDIVIDUAL TAXES 
                                                             ration, stocks, bonds, real estate, etc.), must be retained 
PO BOX 280502 
                                                             indefinitely or for at least seven years after the investment 
HARRISBURG PA  17128-0502 
                                                             is sold. 
See FINAL PAYMENT OF NONRESIDENT WITHHOLDING 
TAX for how and  where to send the final nonresident         Information that substantiates the calculation of basis in an 
withholding tax payment.                                     investment shall include but not be limited to broker state-
                                                             ments, Pennsylvania and other states’ income tax returns, 
                                                             PA-20S/PA-65 Schedules RK-1, closing statements, etc. 
                   HOW TO PAY                         
ELECTRONIC PAYMENT SERVICES 
                                                                         COMPLETING PA-20S/PA-65 
Individuals can remit estimated, extension and tax due                       INFORMATION RETURN
payments through the department's myPATH portal. Visit                                                                       
mypath.pa.gov and select Make a payment to pay via           FOREIGN ADDRESS STANDARDS 
electronic funds transfer. Payments made after December      If the entity is located outside the U.S., it is important to write 
31, 2021, equal to or greater than $15,000 must be made      the foreign address on the PA-20S/PA-65 Information 
electronically. Payments not made electronically will be     Return, according to U.S. Postal Service standards. 
subject to a penalty equal to 3% of the payment amount not 
to exceed $500.                                              Failure to use these standards may delay processing or 
                                                             correspondence necessary to complete the processing of 
FINAL PAYMENT OF NONRESIDENT WITHHOLDING TAX 
                                                             the return. 
PAYMENT BY CHECK 
You should submit the PA-20S/PA-65 V Annual Payment          To comply with foreign address standards, use the following 
Voucher (found on the department’s website) if the entity    rules when completing the address portion of the PA-20S/ 
electronically files the PA-20S/PA-65 Information Return and PA-65 Information Return. 
submits a check or money order.                                   ●Eliminate apostrophes, commas, periods and hyphens. 
                                                                   Write the address in all uppercase letters. Addresses 
Make the check or money order payable to PA Dept. of 
                                                                   should have no more than four lines and must be written 
Revenue. Write the entity’s federal employer identification 
                                                                   in black ink or typewritten. Pencil is unacceptable. 
(FEIN) and  2023   Final Nonresident Withholding on the 
check or money order. The department will need the entity’s       ●Write the name of the entity in the spaces provided. Mail 
FEIN to accurately apply the payment. See WHERE TO                 may not be addressed to a person in one country “in care 
FILE.                                                              of” a person in another country. The address of items 
                                                                   sent to general delivery must indicate the addressee’s 
Mail the check or money order with the return. Note: Do not 
                                                                   full legal name. 
staple the check or money order to the return. 
                                                                  ●Write the first and second line of the address on the First 
ELECTRONIC PAYMENT                                                 Line of Address field in all capital letters. 
See Fed/State Electronic Filing Option For Estimated Non-         ●Write the state/province if one exists and the foreign 
resident Individual Quarterly Withholding Payments. 
                                                                   postal number (ZIP code equivalent) on the Second Line 
    NOTE: Payments  made equal to or greater than                  of Address field separated by a comma. This field is the 
    $15,000 must be made electronically. Payments not              only field that should contain any punctuation.  

www.revenue.pa.gov                                                                                     PA-20S/PA-65       11

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