Instructions For Pa-40 Nrc-O - Directory Of Nonresident And Foreign Owners (Other Entities) - 2011
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Pennsylvania Department of Revenue
Instructions for PA-40 NRC-O
Directory of Nonresident and Foreign Owners (Other Entities)
Do Not Use This Schedule to List Individuals
What’s New
Type of Entity
Line Instructions
“Org.” was removed from the code
Enter the type of entity in the last
X= Exempt.
column.
FEIN
●
S = PA S Corporation
A new code was added:
Enter the 9-digit federal employer
●
E = Estate
DE = Disregarded Entity
identification number for each
●
P = Partnership
nonresident or foreign owner.
●
X = Exempt
●
C = C corporation
General Information
Name
●
T = Trust
List every nonresident or foreign
●
I = Insurance Company
owner that is not an individual that
Purpose of Schedule
●
B = Bank/Financial Institution
received a PA-20S/PA-65 Schedule
●
L = Limited Liability Company
The PA-40 Schedule NRC-O is a
RK-1, or PA-20S/PA-65 Schedule H-
Taxed as a Partnership
directory used by PA S corporations,
Corp (if owner is a corporate partner)
●
LC = Limited Liability Company
partnerships and entities formed as
from a PA S corporation, partnership,
Taxed as a C Corporation
limited liability companies that are
entity formed as a limited liability
●
LS = Limited Liability Company
classified as partnerships or PA S
company that is classified as a
Taxed as an S Corporation
corporations for federal income tax
partnership or PA S corporation for
●
purposes to identify the type of
DE = Disregarded Entity
federal income tax purposes, or
entity that received a PA-20S/PA-65
estate or trust.
NRK-1 and/or PA-20S/PA-65 H-Corp.
Caution.
Do not use more
Entities listed on the PA-40
than one line per entry. If you
Amended Schedule
Schedule NRC-O are not eligible to
enter a FEIN in Lines 1 through 25,
If this is an amended schedule, fill in
be included in a PA-40 NRC,
every field within that line must be
the oval.
Nonresident Consolidated Income
completed.
The PA-40 Schedule NRC-O can
Tax Return.
only be amended for owner’s
percentage.
No other amendment is allowed
Completing the
because an entity cannot be included
PA-40 NRC-O
on the PA-40 NRC, Nonresident
Consolidated Income Tax Return.
FEIN
Owner’s Percentage of
Enter the 9-digit federal employer
Ownership/Liabilities
identification number (FEIN) of the
Enter the nonresident or foreign
entity or business as shown on the
owner’s percentage of ownership and
PA-20S/PA-65 Information Return.
liabilities in decimals.
Business Name
Note.
The estate or trust
Enter the complete name of the
address will be reported on
entity or business as shown on the
the PA-20S/PA-65 Schedules RK-1
PA-20S/PA-65 Information Return.
and NRK-1. The estate or trust also
reports withholding on the PA-
20S/PA-65 Schedule NRK-1, Line 6.
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