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               IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING

 2023 PA-20S/PA-65 ES PARTNERSHIP AND PA S CORPORATION   (DR) 06-22
 DECLARATION OF ESTIMATED WITHHOLDING TAX FOR PARTNERSHIPS AND S CORPORATIONS

 DECLARATION OF ESTIMATED WITHHOLDING TAX,                                            FORMS AND TIMEFRAME TO MAKE NONRESIDENT 
 (PA-20S/PA-65 ES (P/S))                                                              WITHHOLDING TAX PAYMENTS 
 The PA-20S/PA-65 ES (P/S) is used by a partnership or PA                             Partnerships and PA S corporations with taxable PA-source 
 S corporation, to remit its nonresident withholding tax                              income are required to withhold and remit PA personal 
 payments. These instructions provide information regarding                           income tax from the income of the nonresident owners. The 
 the nonresident withholding tax.                                                     withholding must be remitted to the department by April 15th 
                                                                                      for calendar year filers (or the 15th day of the fourth month 
 WHO MUST WITHHOLD AND REMIT                                                          after the close of the taxable year for fiscal year filers). The 
 Partnerships, and PA S corporations with taxable PA-source                           department encourages withholding to be remitted quarterly 
 income are:                                                                          throughout the tax year using the PA-20S/PA-65 ES (P/S) 
 Jointly liable with their nonresident partners,                                    coupon. Final withholding payments should be remitted with 
               shareholders and members for payment of tax on such                    the PA-20S/PA-65 or REV-276 (in the case of an extension 
               income to the extent allocable to the nonresidents; and                or short period return). 
 Authorized and required to withhold such tax from the                              ELECTRONIC SERVICES 
               nonresidents and remit the tax to Pennsylvania.                        Individuals can remit estimated, extension and tax due 
 The imposition of the tax against the partnership and PA                             payments through the department's myPATH portal. Visit 
 S corporation does not change the filing requirements or                             mypath.pa.gov and select Make a payment to pay via 
 the tax liability of its nonresident partners, shareholders                          electronic funds transfer. Payments made after December 
 or members.                                                                          31, 2021, equal to or greater than $15,000 must be made 
                                                                                      electronically. Payments not made electronically will be 
 The nonresidents are entitled to claim a credit on their                             subject to a penalty equal to 3% of the payment amount not 
 annual returns for the tax withheld and treat the income as                          to exceed $500. 
 income subject to withholding in calculating any other 
 personal estimated taxes.  The partnership and  PA S                                 HOW TO COMPLETE THE PA-20S/PA-65 ES (P/S) 
 corporation may not reduce its withholding requirement by                            Use a separate PA-20S/PA-65 ES (P/S) for each payment.  
 any estimated payments made by the nonresident owner.                                For fiscal filers only, enter the Beginning and Ending tax 
 PENALTY FOR FAILURE TO WITHHOLD                                                      period dates; 
 Pennsylvania law imposes a penalty for failure to remit                              Enter the payment in the Payment Amount block; 
 nonresident withholding on or before the 15th day of the                             Make the check or money order payable to PA 
 fourth month following the end of the taxable year. The                              Department of Revenue, printing the entity’s FEIN and 
 penalty is 5 percent per month or fraction thereof, to a                             “2023 Nonresident  Tax Payment” on the check or 
 maximum of 50 percent, of the nonresident withholding due.                           money order; 
                                                        t   Detach here   t

PA-20S/PA-65 ES (P/S)  2023 PA-20S/PA-65 ES (P/S) DECLARATION OF ESTIMATED WITHHOLDING TAX
(DR) 06-22 (FI)
                        EMPLOYER IDENTIFICATION NUMBER  TYPE OF ACCOUNT                                                                 DATE FILED
               START                                    
                       Ü
                                                           C – (PARTNERSHIP, ASSOCIATION 
                                                                           or PA S CORPORATION)
                                                                                                                                        FISCAL FILERS ONLY - BEGINNING
                NAME

                NAME (CONTINUED)                                                                                                        FISCAL FILERS ONLY - ENDING

                FIRST LINE OF ADDRESS (P.O. BOX, APT. NO., SUITE, FLOOR, RR NO., ETC.)
                                                                                                                                        PAYMENT AMOUNT
                SECOND LINE OF ADDRESS
                                                                                                                                        s         s
                                                                                                                                        DECLARATION OF THE ESTIMATED TAX
                CITY                                                        STATE         ZIP                               PHONE NUMBER
                                                                                                                                        s         s
                                                                                                                                        Make check or money order 
                                                                                                                                        payable to the Pennsylvania 
                                                       DEPARTMENT USE ONLY                                                              Department of Revenue
                        2302510058
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Do not staple or attach the payment the PA-20S/PA-65                       IMPORTANT: When filing the PA-20S/PA-65 ES (P/S), 
   ES (P/S); Mail the payment and the PA-20S/PA-65 ES                        enter the FEIN of the partnership or PA S corporation; 
   (P/S) to the following address:                     never use the Social Security number of an owner. 
   PA DEPARTMENT OF REVENUE                            Complete all required information on the coupon, including 
   PO BOX 280403                                       the fiscal year information, if applicable, as well as the 
   HARRISBURG PA 17128-0403                            payment amount and or the declaration of tax. 
   2023 PA NONRESIDENT WITHHOLDING TAX WORKSHEET FOR PARTNERSHIPS AND PA S CORPORATIONS 
                 (Use the worksheet below to help calculate and track your nonresident withholding for the year.)

SECTION I    2023 PA NONRESIDENT WITHHOLDING  (Keep for Your Records)
1. Enter the 2023 PA-taxable income the partnership or PA S corporation expects to realize from PA sources.  . . . . . . . . . .1. 
2. Multiply Line 1 by 3.07% (0.0307).  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2. 
SECTION III  2023 RECORD OF NONRESIDENT WITHHOLDING TAX PAYMENTS (if more than six, make a copy of this worksheet)
   Payment       (A) Date          (B) Amount          Payment                         (A) Date                                                                                (B) Amount
   1                                                                         4
   2                                                                         5
   3                                                                         6
   Total
SECTION IV   2023 FINAL NONRESIDENT WITHHOLDING TAX WORKSHEET 
1. Enter the total PA-taxable income from PA sources from the 2023 PA-20S/PA-65  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1. 
2. Enter the total nonresidents’ distributive shares of Line 1 above, totaled from PA Schedules NRK-1.  . . . . . . . . . . . . . . . .2. 
3. Total 2023 PA Nonresident Withholding. Multiply Line 2 by 3.07% (0.0307).  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. 
4. Allowable PA Credits from Schedule OC.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4. 
5. The nonresidents’ distributive share of Line 4 above from PA Schedules NRK-1.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5. 
6. Total nonresident withholding paid for the taxable year.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. 
7. Total credits and withholding payments. Add Lines 5 and 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7. 
8. Nonresident withholding due with final return. Subtract Line 7 from Line 3.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8. 
LINE 8 IS THE PAYMENT THAT MUST BE REMITTED WITH THE ANNUAL RETURN (PA-20S/PA-65). IN ADDITION, FOR PARTNERSHIPS OR  
S CORPORATIONS, YOU MUST ALSO COMPLETE PA-20S/PA-65 SCHEDULE NW AND INCLUDE IT WITH FORM PA-20S/PA-65.

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