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2016

Pennsylvania Department of Revenue

Instructions for PA-20S/PA-65 Schedule NW

Nonresident Withholding Payments for PA S Corporations and Partnerships

PA-20S/PA-65 Schedule NW (05-16)

quarterly Pennsylvania personal in-

GENERAL INFORMATION

COMPLETING

come tax from nonresident partners

PA SCHEDULE NW

Purpose of Schedule

and shareholders (owners) that are in-

Use the PA-20S/PA-65 Schedule NW

dividuals, estates or trusts. This quar-

Business Name

to list all withholding payments and ex-

terly tax withholding payment is based

Enter the complete name of the entity

tension payments the PA S corpora-

on each nonresident owner's expected

or business as shown on the PA-

tion, partnership or limited liability

share of distributable Pennsylvania-

20S/PA-65 Information Return.

company filing as a partnership or PA

source taxable income.

S corporation for federal income tax

FEIN

If the entity overpaid the nonresident

purposes made on behalf of individual

Enter the nine-digit federal employer

tax withholding, the entity should pass

shareholders, partners, estates or

identification number (FEIN) of the en-

through the overpayment to their non-

trusts that were not residents of Penn-

tity or business as shown on the PA-

resident owners on the PA Schedule

sylvania during the taxable year. This

20S/PA-65 Information Return.

NRK-1, Line 6, where the owner can

information is used to reconcile the

total tax withheld from nonresident

then claim a credit on their individual

LINE INSTRUCTIONS

owners that are individuals, estates or

income tax return.

trusts to the total credit claimed by

If the entity did not pass through the

LINE A

nonresident owners that are individu-

overpayment of nonresident withhold-

als, estates or trusts on their Pennsyl-

Pennsylvania Tax Due on

ing to their nonresident owners on PA

vania PA-40, PA-41 or PA-40 NRC tax

Pennsylvania-Taxable Income

Schedule NRK-1 and wants a refund

returns.

to Nonresident Individuals,

or to carry forward to the next tax year

NOTE: An entity may not with-

Estates or Trusts

the entire amount of tax withheld or the

hold Pennsylvania personal in-

excess over the withholding passed

Calculate the amount of tax the non-

come tax for another entity, a

through to the nonresident owners that

resident individuals, estates or trusts

Pennsylvania resident individual or

are individuals, estates or trusts and

owe Pennsylvania. Total the income

resident beneficiary of an estate or

providing the entity did not file a PA-40

(do not deduct any losses) from Lines

trust, and should not withhold for in-

Nonresident Consolidated Income Tax

1 through 5, and Line 10 of all PA-

come from intangibles such as inter-

Return, the entity must submit a writ-

20S/PA-65 Schedule(s) NRK-1 that

est, dividends or sale of stock.

ten request to:

the entity provides to its nonresident

OVERPAYMENT/ADJUSTMENT

owners that are individuals, estates or

PA DEPARTMENT OF REVENUE

OF WITHHOLDING FOR

trusts, from whom Pennsylvania law

BUREAU OF INDIVIDUAL TAXES

NONRESIDENT OWNERS

requires it withhold Pennsylvania per-

NONRESIDENT WITHHOLDING

The PA-20S/PA-65 PA S Corpora-

sonal income tax. Multiply the total by

TAX REFUND

tion/Partnership Information Return is

.0307 (3.07 percent) and enter on PA-

PO BOX 280600

for information purposes only. It is not

20S/PA-65 Schedule NW, Line A.

HARRISBURG PA 17128-0600

a return where you can indicate a re-

fund or carry forward credit. Payments

The request must be on company let-

LINE B

submitted to this account are for non-

terhead and include the entity’s name,

resident withholding only and are held

Nonresident Withholding

federal employer identification number,

for transfer to the partner, member or

Payments and Extension Payment

tax year, Social Security number(s) of

shareholder (owner) as indicated on

during the Entity’s Taxable Year

the owner(s), amount of nonresident

their individual tax returns. The Depart-

withholding paid, amount of nonresi-

List each withholding and extension

ment of Revenue will not make the as-

dent withholding tax liability, the re-

payment that the entity made on behalf

sumption that the entity paid more than

quested

refund

amount

and/or

of its nonresident owners that are indi-

was needed.

carry-forward to the next year of non-

viduals, estates or trusts during the

resident withholding and reason for re-

taxable year. Enter the total amount of

Under Act 22 of 1991, partnerships

and PA S corporations must withhold

quest.

all payments on Line B.

Instructions For Pa-20s/pa-65 Schedule Nw - Nonresident Withholding Payments For Pa S Corporations And Partnerships - 2016

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