Instructions For Pa-20s/pa-65 Schedule H-Corp - Pennsylvania Department Of Revenue - 2012 Page 2
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1
2
3Business Name
the denominator of the fraction is the
apply (not the sales factor), divide by
total compensation paid everywhere
5. If only the sales factor applies,
Enter the complete name of the
during the tax period.
divide by 90. Enter the resulting
entity or business as shown on the
decimal and carry to six decimal
PA-20S/PA-65 Information Return.
Line 2B
places. Please refer to Corp Tax
Bulletin 2006-01 on the department’s
FEIN
Inside and Outside PA
website.
Enter the nine-digit federal employer
The numerator of the fraction is the
identification number (FEIN) of the
total amount paid in Pennsylvania
entity or business as shown on the
during the tax period by the
Special
PA-20S/PA-65 Information Return.
partnership for compensation, and
Apportionment to Be
the denominator of the fraction is the
total compensation paid everywhere
Completed Only By
Table Instructions
during the tax period.
Railroad, Truck, Bus,
Table 1
Line 2C
Airline, Pipeline or
Property Factor (Real Estate
Payroll Factor
Natural Gas, and
and Tangible Property)
Divide Line 2A by 2B. Multiply by 5.
Water Transportation
Calculate to six decimal places.
Line 1A
Entities
Inside PA
Enter as (A) the numerator, which is
Table 3
The numerator of the fraction is the
the total Revenue miles in
Sales Factor (Sales)
average value of the partnership’s
Pennsylvania. Enter as (B) the
real and tangible personal property
denominator, which are the total
Line 3A
owned and/or used or rented and
Revenue miles everywhere. Divide
used in Pennsylvania during the
and enter the result to six decimal
Inside PA
taxable period. The denominator of
places.
The numerator of the fraction is the
the fraction is the average value of
total sales of the partnership in
all the partnership’s real and tangible
●
Railroad, Truck, Bus or
Pennsylvania during the tax period,
personal property owned and used or
Airline Entities
and the denominator is the total
rented and used during the taxable
All business income of railroad, truck,
sales of the partnership everywhere
period.
bus or airline entities is apportioned
during the taxable period.
to Pennsylvania by multiplying the
Line 1B
income by a fraction. The numerator
Line 3B
of the fraction is the taxpayer’s total
Inside and Outside PA
Inside and Outside PA
revenue miles within Pennsylvania
The numerator of the fraction is the
The numerator of the fraction is the
during the taxable period. The
average value of the partnership’s
total sales of the partnership in
denominator of the fraction is the
real and tangible personal property
Pennsylvania during the tax period,
total revenue miles of the taxpayer
owned and/or used or rented and
and the denominator is the total
everywhere during the taxable
used in Pennsylvania during the
sales of the partnership everywhere
period. A revenue mile is the average
taxable period. The denominator of
during the taxable period.
receipts derived from the
the fraction is the average value of
transportation by the taxpayer of
all the partnership’s real and tangible
Line 3C
persons or property one mile.
personal property owned and used or
Where revenue miles are derived
rented and used during the taxable
Sales Factor
from the transportation of persons
period.
Divide Line 3A by Line 3B. Multiply by
and property, the revenue mile
90 Calculate to six decimal places.
fractions attributable to each class of
Line 1C
transportation are calculated
Property Factor
separately. The average of the two
Pennsylvania
Divide Line 1A by Line 1B. Multiply by
fractions, weighted in accordance
Apportionment
5. Calculate to six decimal places.
with the ratio of total receipts from
each class of transportation
Add Lines 1C, 2C and 3C and divide
everywhere to total receipts from
by 100 if all three proportions apply.
Table 2
both such classes of transportation
Calculate to six decimal places.
everywhere, is used to apportion
Payroll Factor (Wages,
business income to Pennsylvania.
Important.
Salaries, Commissions, and
A factor is
Other Compensation)
ignored if both the numerator
Example.
Company A is in the
and denominator are zero. If only
business of transporting persons and
two of the proportions apply and
Line 2A
property. During the current tax
neither one is the sales factor, divide
period Company A reported receipts
Inside PA
the sum by 10. If only two of the
of $1 million, $400,000 from
The numerator of the fraction is the
proportions apply and one of them is
transportation of persons and
total amount paid in Pennsylvania
the sales factor, divide the sum by
during the tax period by the
95. If only one of the proportions
partnership for compensation, and
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Instructions for PA-20S/PA-65 Schedule H-Corp
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