Instructions For Form Pa-40 Nrc-Ae - Consolidated Personal Income Tax Return (Page 3 of 9) in pdf

LINE INSTRUCTIONS

Apportioned Compensation

Line 1

Enter the total amount of all electing nonresident individuals’ Apportioned Compensation

from Line 3 of all participating PA Schedules NRC-AE-1. If every nonresident individual

elects to file on the PA-40 NRC-AE, this amount should equal the total nonresident

individual amounts of apportioned compensation per the PA Schedules NRC-AE-1.

PA Tax Liability

Line 2

Multiply the amount on Line 1 by 3.07 percent (0.0307) to calculate the PA income tax

liability.

PA Tax Withheld

Line 3

Enter the total amount of all electing nonresident individuals’ PA Tax Withheld from PA

Schedules NRC-AE-1. If every nonresident individual elects to file on the PA-40 NRC-

AE, this amount should equal the total nonresident individual amounts withheld per the

PA Schedules NRC-AE-1.

Extension Payment

Line 4

Enter the amount of any payments made with REV-276, Application for Extension of

Time to File.

Total Payments and Credits

Line 5

Add Lines 3 and 4 and enter the total here.

Tax Due

Line 6

If Line 2 is more than Line 5, enter the amount of PA tax due. If the amount due is $1 or

less, the Department does not require a payment, but does require that the entity file the

PA-40 NRC-AE.

Payment Options

With Form PA-V

If the entity has a correct personalized Form PA-V, make the check or money order payable to: PA Dept

of Revenue. Write the entity’s FEIN and “2006 PA Tax” on the payment. Place the Form PA-V and

payment in the same envelope with the PA-40 NRC-AE.

Please DO NOT:

•

Staple the payment to the return or Form PA-V.

•

Use the Form PA-V if the entity does not owe tax.

•

Use the Form PA-V if the name is incorrect. The entity can use the Form PA-V if the address is

wrong, because the Department will obtain the correct address from the PA-40 NRC-AE.

Without Form PA-V

NOTE: The Department does not print blank or replacement Forms PA-V. These forms are printed to

process on automated equipment. A blank or homemade form will delay processing of the payment, and

may cause the payment to process incorrectly. If the entity does not have a correct Form PA-V, make the

check payable to: PA Dept. of Revenue. Write the FEIN and “2006 PA Tax” on the payment. Submit the

payment in the same envelope with the PA-40 NRC-AE. Please do not staple the payment to your

return.

Overpayment/Refund

Line 7

If Line 5 is more than Line 2, enter the overpayment. The Department will not refund an

overpayment of less than $1.

Signature

Do not sign the return until completing a PA Schedule NRC-AE-1 for each participating and non-

participating nonresident individual. A PA Schedule NRC-AE-1 is required for each nonresident

employee whether or not they elect to participate in the filing of the PA-40 NRC-AE. An officer of the

organization, partner of the partnership, person designated as the tax matters person (person with

detailed knowledge of the preparation and filing of this return) or other responsible person, must sign the

Instructions For Form Pa-40 Nrc-Ae - Consolidated Personal Income Tax Return Page 3

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