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PA-40 NRC-AE, Nonresident Consolidated Tax Return Athletes/Entertainers, should be completely

filled in.

2. Even if no income tax is owed on the PA-40 NRC-AE return, a timely REV-276, Application for Ex-

tension of Time to File, must still be filed.

Mail the Form REV-276, with or without a payment, to:

PA DEPARTMENT OF REVENUE

BUREAU OF INDIVIDUAL TAXES

PO BOX 280504

HARRISBURG PA 17128-0504

When filing the PA tax return:

Check the extension request block on the PA-40 NRC-AE, and submit a copy of the REV-276, Application

for Extension of Time to File.

Amended Returns

If a mistake was made on the PA-40 NRC-AE that was originally filed, an amended return must be filed. To

amend a return, another PA-40 NRC-AE for the same tax year must be used. EXAMPLE: To amend for

2007, use a 2007 PA-40 NRC-AE form. A photocopy of a PA-40 NRC-AE cannot be used to file an amended

return due to the processing equipment that is used.

For filing an amended return on a PA-40 NRC-AE, fill in the Amended Return oval on the return, and write

AMENDED RETURN at the top of the PA tax return. Follow these steps:

1. From the original return, enter the figures that you are not amending on the appropriate lines.

2. Enter the amended figure(s) on the appropriate lines and include a statement explaining the rea-

son(s) amended information is being filed. Submit only the form(s) or schedule(s) supporting the

amended amount(s).

3. Calculate the amended total PA taxable income and tax liability.

4. If a refund was received from the filing of the original return, add that amount to the PA tax liability

on Line 2.

5. Calculate the total payments and credits. If tax was paid with the original return, add that payment

to the total payments and credits on Line 5.

6. Calculate the amended Tax Due or Overpayment. The amended return must be signed and mailed

with all explanations and statements to:

PA DEPARTMENT OF REVENUE

BUREAU OF INDIVIDUAL TAXES

PO BOX 280600

HARRISBURG PA 17128-0600

Refunds from Amended Returns

An amended return can be filed and a refund requested if the income was over-reported. An amended re-

turn must be filed within three years from the original due date, without regard to the extension. Under PA

law, a petition for refund must be filed within three years following the date of payment. For a refund of tax

shown on a timely filed PA tax return, the Department may not issue a refund unless the amendment, which

must be accomplished by a complete signed amended return with all required information to enable the De-

partment to verify/determine the overpayment, is filed within three years of the payment.

CAUTION: An amended PA return may not be filed after the Department issues an assessment if the amend-

ment relates to the same taxable year and item of income that the Department assessed. A timely petition

for reassessment must be filed, or the assessment must be paid and a timely petition for refund must be filed.

Under PA law, if amounts are paid as a result of an assessment, a Petition Form (Form REV-65) must be

filed no later than six months after the date shown on the assessment.

Form Pa-40 Nrc-Ae - Pa-40 Nrc-Ae, Consolidated Personal Income Tax Return For Qualified Electing Nonresident Professional Athletes, Non-Player Personnel, Officials And Entertainers Page 6

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