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2012

Pennsylvania Department of Revenue

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

Corporate Partner Withholding

withholding. The partnership is not

Providing the address in this

General Information

permitted to adjust federal Form

format will better ensure that the

1065 Schedule K-1 income for

department is able to contact the

expenses or deductions. To claim

entity if we need additional

Purpose of Form

expenses or deductions or to offset

information.

The PA-20S/PA-65 Schedule CP is

losses against income, the

Below are two examples of

completed by a partnership to

corporation files an RCT-101, PA

properly completed foreign

determine the corporate net income

Corporate Tax Report, and if

addresses.

tax withholding for nonfiling

appropriate, files for a refund.

corporate partners (C corporations

Foreign Address Example

only) that are required to file an RCT-

Do not submit nonresident

101, PA Corporate Tax Report. A

DIETRICH ENTERPRISES

individual partner withholding

separate schedule must be

HARTMANNSTRASSE 7

payments with PA-20S/PA-65

completed for each nonfiling

5300 BONN 1

Schedule CP. This schedule is only

corporate partner. Before completing

FEDERAL REPUBLIC OF GERMANY

used to report C corporation, nonfiler

this schedule, complete the PA-

corporate net income tax withholding.

20S/PA-65 Schedule H-Corp to

DIETRICH ENTERPRISES

apportion business income (loss) for

117 RUSSELL DR

Completing

the corporate partner(s). The

LONDON W1PGHQ

partnership should use federal Form

ENGLAND

PA Schedule CP

1065 Schedule K-1 to calculate

withholding for any corporate partner

Canada (Only) Address Example

that did not file an RCT-101, PA

Foreign Address

The following address format may be

Corporate Tax Report. Corporate net

Standards

used when the postal address

income tax withholding is based on

delivery zone number is included in

federal Form 1065 Schedule K-1

If the PA S corporation, partnership

the address:

income only, without regard to losses

or entity formed as a limited liability

or deductions. Each corporate

company that is classified as a partnership

NORTH BY NORTHWEST CO

partner should receive a copy of PA-

or PA S corporation for federal income tax

1010 CLEAR ST

purposes is located outside the U.S., it

20S/PA-65 Schedule H-Corp.

OTTAWA ONT K1A OB1

is important to write the foreign

CANADA

All PA-20S/PA-65 Schedules

address on the PA-20S/PA-65

CP must be filed with the PA-

Schedule CP, according to U.S. Postal

If the entity’s address does not fit

Service standards.

65 Corp, Directory of

in the available spaces on the PA-

Failure to use these standards may

Corporate Partners and provided to

20S/PA-65 Schedule CP using this

delay processing of correspondence

the corporate partners for filing their

format, please include a separate

RCT-101, PA Corporate Tax Report.

necessary to complete the processing

statement with the form showing the

The corporate partners are not

of the return.

complete address.

required to submit the PA-20S/PA-65

To comply with foreign address

standards, use the following rules

Schedule CP with their RCT-101, PA

when completing the address portion

Corporate Tax Report.

PART I

of the PA-20S/PA-65 Schedule CP.

A nonfiling corporate partner is a

General Information for

corporation as defined in § 7401 of

●

Eliminate apostrophes, commas,

the Tax Reform Code of 1971, as

periods and hyphens.

the Corporate Partner

amended, which has not filed an

●

Write the name of the entity in the

RCT-101, PA Corporate Tax Report,

spaces provided.

Name of Corporation

and paid corporate net income tax

●

Write the address in the space

Enter the name of the nonfiling

for the previous taxable year.

provided, including street and

corporation partner (C corporation).

Apportionment rules apply.

building name and number,

apartment or suite numbers, city

Corporate Partner FEIN

Corporate Partners

name and city or provincial codes.

Enter the nine-digit federal employer

●

Write only the name of the country

The amount on Line 16 of PA-

identification number (FEIN) of the

in the space provided for the city or

20S/PA-65 Schedule CP is remitted

corporate partner (C corporation).

post office.

by the issuing partnership on the

●

Do not include any entries in the

corporation’s behalf for payment of

state or ZIP code spaces on the PA-

corporate net income tax

20S/PA-65 Schedule CP.

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Instructions For Pa-20s/pa-65 Schedule Cp - Pennsylvania Department Of Revenue - 2012

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