Instructions For Pa-40 Nrc - Nonresident Consolidated Income Tax Return

Note.

discovery of the error to report any

Nonresident Consolidated Income

Do not submit REV

increase in income for taxes due.

Tax Return. The entity makes the

276, Application for Extension

final/catch-up payment with the PA-

of Time to File, with the PA-

40 NRC, Nonresident Consolidated

How To Amend the

Income Tax Return or with an

Income Tax Return.

extension request.

PA-40 Nonresident

Extension Due Dates

Consolidated Income

See

When to

File.

How To Pay

Tax Return

If after filing the PA-40 NRC,

When To Amend the

Final Payment of

Nonresident Consolidated Income

Nonresident Withholding

PA-40 Nonresident

Tax Return, an entity discovers that

an incorrect return has been

Tax with the PA-40 NRC,

Consolidated Income

submitted to the department and/or

Consolidated Income Tax

Tax Return

federal Form 1065 or federal Form

Return

1120S has been amended or if the

Submit a check or money order made

Internal Revenue Service changes or

Over-Reported Income

payable to the PA Dept. of Revenue

corrects any item of income, gain or

(Refund Claim)

in the same envelope with the PA-40

loss previously reported, the entity

NRC, Nonresident Consolidated

must submit an amended PA-40

If the entity over reported income,

Income Tax Return. If available,

NRC, Nonresident Consolidated

failed to claim allowable credits,

enclose the 2011 Nonresident

Income Tax Return to the

failed to report allowable deductions,

Withholding Tax Payment substitute

Pennsylvania Department of

or events transpired that decreased

voucher (approved vendor form).

Revenue.

its reportable Pennsylvania-taxable

Print the entity's federal employer

To amend your original 40 NRC,

income, including an IRS Report of

identification number (FEIN) and

Nonresident Consolidated Income

Change, the entity must file an

2011 Final Nonresident Withholding

Tax Return, use a tax return form for

amended PA-40 NRC, Nonresident

on the check or money order. See

the tax year that is to be amended

Consolidated Income Tax Return.

Where to

File.

and fill in the “Amended Information

The amended return must be filed

Do not staple the check or money

Return” oval at the top of the tax

within three years of the original due

order to your return.

return. Do not send a copy of your

date of the PA-40 NRC, Nonresident

original return. Complete the return

Consolidated Income Tax Return.

by entering the corrected information

The amended PA-20S/PA-65

Completing

and submit it with the amended PA-

Schedules NRK-1 must show the

20S/PA-65 Schedules NRK-1. Clearly

corrected Pennsylvania-taxable

PA-40 NRC

mark the “Amended Schedule” oval

income, so the nonresident

on PA-20S/PA-65 Schedules NRK-1

shareholders or partners can report

Foreign Address

and provide a copy to each owner.

the correct income on their

See

Where to

File.

Pennsylvania tax return.

Instructions

In order to obtain any refunds,

If the entity is located outside the

Important.

owners must also file an amended

If an amended

U.S., it is important to write the

Pennsylvania tax return within three

PA-20S/PA-65 Schedule NRK-

foreign address on the PA-40 NRC,

years of the original due date of their

1 is issued, the original PA-40 NRC,

Nonresident Consolidated Income

return.

Nonresident Consolidated Income

Tax Return, according to U.S. Postal

Tax Return must also be amended to

Service standards.

Under-Reported Income

reflect the changes on the PA-

Failure to use these standards

20S/PA-65 Schedule NRK-1.

(Tax Due)

may delay processing or any corres-

pondence necessary to complete the

If the entity under reported income,

processing of the return.

erroneously claimed credits or

Where To File

To comply with foreign address

deductions to which it was not

Any entity filing on behalf of its

standards, use the following rules

entitled, or events transpired that

qualifying electing nonresident

when completing the address portion

increased reportable Pennsylvania-

individual owners, must submit a PA-

of the PA-40 NRC, Nonresident

taxable income, including an IRS

40 NRC, Nonresident Consolidated

Consolidated Income Tax Return.

Report of Change, the entity must file

Income Tax Return with or without

●

an amended PA-40 NRC, Nonresident

Eliminate apostrophes, commas,

payment and the appropriate

Consolidated Income Tax Return

periods and hyphens.

schedules to:

within 30 days from the determination

●

Write the name of the entity in the

of such increase. The amended PA-

spaces provided.

PA DEPARTMENT OF REVENUE

20S/PA-65 Schedules NRK-1 must

●

Write the address in the space

CONSOLIDATED RETURN

show the corrected Pennsylvania-

provided, including street and

PO BOX 280418

taxable income so the nonresident

building name and number,

HARRISBURG PA 17128-0418

shareholders can report the correct

apartment or suite numbers, city

Pennsylvania income on their

name and city or provincial codes.

If the tax of the nonresident

Pennsylvania tax return.

●

Write only the name of the country

owners exceeds the nonresident

The entity and owners must also

in the space provided for the city or

withholding tax payments, the entity

file an amended Pennsylvania tax

post office.

must pay the deficiency by the date

return within 30 days of the

prescribed for filing the PA-40 NRC,

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Instructions for PA-40 NRC

Instructions For Pa-40 Nrc - Nonresident Consolidated Income Tax Return - 2012 Page 4

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