Form Rev-414 - Individuals Worksheet - Pa Department Of Revenue (Page 6 of 10) in pdf

nonresident quarterly payments. Use Part D to figure the correct

The department will only provide new forms when you make a

balance of nonresident quarterly withholding due when filing the

change to your tax identification number or name. The department

2017 PA-20S/PA-65 Information Return. Use the PA-40ES (P/S) or

will make address changes for the next year's nonresident quarterly

PA-40ESR (F/C) forms for properly paying the nonresident

withholding forms.

quarterly withholding.

PART 6. AMENDING NONRESIDENT QUARTERLY

If the partnership or PA S corporation does not receive its

WITHHOLDING PAYMENTS

preprinted Forms PA-40ES (P/S) forms or the forms are damaged,

The partnership or PA S corporation may have a change in income

use the PA-40ESR (F/C) form. See Forms Ordering in Part 8. Failure

or credits during the year that would require it to change or amend

to receive department-provided forms does not relieve a partnership

its nonresident quarterly payments. To amend, refigure the nonresi-

or PA S corporation from filing and paying the tax.

dent tax using the REV-414(P/S), PA Nonresident Withholding Tax

Worksheet for Partnerships and PA S Corporations. Then subtract

PA-40ESR (F/C), DECLARATION OF ESTIMATED TAX

the payments made to date. Make the remaining payments using

ESTIMATED WITHHOLDING TAX

the table.

Partnerships or PA S corporations filing a nonresident quarterly with-

holding return for the first time should use the PA-40ESR (F/C) form.

PART 7. PENALTY FOR FAILURE TO WITHHOLD

Thereafter, the department will provide preprinted PA-40ES (P/S)

Pennsylvania law imposes a 5 percent penalty for failure to pay on

forms.

or before the due date the quarterly withholding on the distributive

PA taxable income of nonresident partners and shareholders. The

IMPORTANT:

penalty is 5 percent per month or fraction thereof, to a maximum of

When filing the PA-40ESR (F/C), enter the FEIN of the partnership

50 percent, of the nonresident quarterly withholding due.

or PA S corporation; never use the Social Security number of

an owner.

SAFE HARBOR RULES

Complete the other identification information on the left-hand side

The department will not impose the penalty when:

of the coupon. In the middle column, fill in the oval to indicate

1. The total timely nonresident withholding payments and credits

the account is for a partnership, association, or PA S corporation.

are at least equal to an amount calculated using the current

In the right-hand column, enter the fiscal year information if

year’s tax rate times the net taxable income of nonresident

applicable, as well as the amount of payment or declaration of tax

partners or shareholders on its prior year’s information return

(see instructions under Part 5 for specific information about how to

(this exception does not apply if no return was filed in the prior

complete these lines).

year); or

PART 5. HOW TO COMPLETE PA-40ES (P/S) THE DECLARATION

2. For each installment period, the timely nonresident withholding

OF TENTATIVE NONRESIDENT WITHHOLDING TAX FORM

tax payments and credits are at least 90 percent of the actual

tax due on the income earned or received by the nonresident

There is a separate Form PA-40ES (P/S) form for each period.

partners or shareholders for each installment period.

Submit the form only when a payment is due, and:

• Enter the amount calculated on Line 4, Part A of the REV-414

PART 8. FORMS ORDERING

(P/S) form, in the Declaration of Nonresident Withholding Tax

If the partnership or PA S corporation did not receive its preprinted

block;

forms or they were damaged or lost, order PA-40ESR (F/C) forms.

• Enter the payment in the Amount of Your Payment block;

For answers to common questions and to obtain other tax forms,

schedules and instructions from the department, you may:

• Make the check or money order payable to PA Dept. of Revenue,

printing the entity’s FEIN and “2017 Nonresident Tax Payment”

• Visit the department’s website at

on the check or money order;

• Send email requests for forms to the department at

• Do not staple or attach the payment to Form PA-40ES (P/S);

ra-forms@pa.gov; or

• Mail the PA-40ES (P/S) form and check using the label provided;

• Call 1-888-PATAXES (1-888-728-2937). Within the local

• Fill in Part C, 2017 Record of Nonresident Withholding Tax

Harrisburg area, call 717-425-2533.

Payments, on the REV-414 (P/S) form.

Send written requests for Form PA-40ESR (F/C) to:

Do not use the PA-40ESR (F/C) form or any other facsimile form

when you can use a preprinted PA-40ES (P/S) form.

PA DEPARTMENT OF REVENUE

TAX FORMS SERVICE UNIT

Use only the properly dated PA-40ES (P/S) form for each

1854 BROOKWOOD STREET

nonresident quarterly withholding payment.

HARRISBURG PA 17104-2244

IMPORTANT:

DO NOT USE THIS ADDRESS TO SEND PAYMENTS.

The department personalizes each PA-40ES (P/S) form with the

partnership or PA S corporation identification information, including

Send written requests for preprinted PA-40ES (P/S) forms to:

an encrypted version of the entity’s FEIN in the unique line of

PA DEPARTMENT OF REVENUE

information that the department uses to post the payments. DO NOT

BUREAU OF INDIVIDUAL TAXES

GIVE THESE FORMS TO ANY OTHER TAXPAYER. THIS MAY

PIT DELINQUENT TAX DIVISION

CAUSE THE ENTITY’S PAYMENT TO BE APPLIED TO AN

PO BOX 280510

INCORRECT ACCOUNT.

HARRISBURG PA 17128-0510

DO NOT MAKE CORRECTIONS ON YOUR PA-40ES (P/S)

DO NOT USE THIS ADDRESS TO SEND PAYMENTS.

FORMS. IF THE PREPRINTED INFORMATION IS INCORRECT,

You may also contact a Revenue district office for forms or

COMPLETE A PA-40ES CORRECTION FORM, (FORM REV-459)

assistance. These offices are listed on the reverse side of the

and mail it to:

REV-414 (P/S), PA Nonresident Tax Withholding Worksheet for

PA DEPARTMENT OF REVENUE

Partnerships and PA S Corporations.

BUREAU OF INDIVIDUAL TAXES

PIT DELINQUENT TAX DIVISION

PART 9. MAILING INSTRUCTIONS:

PO BOX 280510

Completed coupons should be mailed to the department using

HARRISBURG PA 17128-0510

the preprinted address labels provided by the department or the

DO NOT USE THIS ADDRESS TO SEND PAYMENTS.

address printed on the reverse side of the PA-40ESR coupon.

Form Rev-414 - Individuals Worksheet - Pa Department Of Revenue Page 6

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