Instructions For Pa-20s/pa-65 Schedule Nrk-1

Amended Schedule

Partnerships Only

●

Write only the name of the country

in the space provided for the city or

Non Residency Period

NRK-1

post office.

A nonresident partner reports income

Where an amendment to the PA-

●

Do not include any entries in the

based upon his/her residency status

20S/PA-65 Information Return

state or ZIP code spaces on the PA-

at year-end and does not prorate the

results in a need to amend the PA-

20S/PA-65 Schedule NRK-1.

income. The partnership must submit

20S/PA-65 Schedules NRK-1, an

a separate PA-20S/PA-65 Schedule

amended PA-20S/PA-65 Schedule

Providing the address in this

NRK-1 for each individual partner if

RK-1 must be forwarded to the PA

format will better ensure that the

during the partnership’s taxable year

Department of Revenue with the

department is able to contact the

the partner was:

amended tax return and a copy

entity if we need additional

●

a nonresident of Pennsylvania at

provided to each owner.

information.

the close of the taxable year;

An amended PA-20S/PA-65

Below are two examples of

●

deceased and a nonresident of

Information Return and an amended

properly completed foreign

Pennsylvania at the time of his/her

PA-20S/PA-65 Schedule NRK-1 for each

addresses.

death during the taxable year;

owner must also be filed to correct any

and/or

Foreign Address Example

error on or reflect any change to the

●

a nonresident of Pennsylvania at

original PA-20S/PA-65 Information

DIETRICH ENTERPRISES

the close of business on the day

Return, whether or not an amended

HARTMANNSTRASSE 7

during the taxable year that he/she

federal Form 1120S or federal Form

5300 BONN 1

sold, exchanged, disposed of,

1065 was filed for that

year.

FEDERAL REPUBLIC OF GERMANY

liquidated, redeemed his/her entire

To amend your original PA-

interest in the partnership.

20S/PA-65 Schedule NRK-1, use a

DIETRICH ENTERPRISES

blank schedule for the tax year that

117 RUSSELL DR

Note.

Income is considered

is to be amended and fill in the

LONDON W1PGHQ

earned on the final day of the

“Amended Schedule” oval at the top

ENGLAND

tax year. If he/she is a nonresident

of the schedule. Do not send a copy

on the last day of the year, he/she

of your original schedule. Complete

Canada (Only) Address Example

will receive a PA-20S/PA-65 Schedule

the schedule by entering the

The following address format may be

NRK-1 showing Pennsylvania-source

corrected information and submit it

used when the postal address

income only.

with the amended PA-20S/PA-65

delivery zone number is included in

Information Return. See “Where To

the address:

File” in the PA-20S/PA-65

Completing the

NORTH BY NORTHWEST CO

instructions.

1010 CLEAR ST

PA Schedule NRK-1

OTTAWA ONT K1A OB1

Part-Year Resident

CANADA

Owners

Foreign Address

If the entity’s address does not fit

Standards

The requirements are different for PA

in the available spaces on the PA-

S corporations and partnerships to

20S/PA-65 Schedule NRK-1 using

If the PA S corporation, partnership

issue PA-20S/PA-65 Schedules RK-1

this format, please include a separate

or entity formed as a limited liability

and/or NRK-1 to its owners.

statement with the form showing the

company that is classified as a partnership

complete address.

or PA S corporation for federal income tax

PA S Corporations Only

purposes is located outside the U.S., it

Non Residency Period

is important to write the foreign

Part I

address on the PA-20S/PA-65

The PA S corporation must submit a

Schedule NRK-1 according to U.S.

separate PA-20S/PA-65 Schedule

General Information

NRK-1 for that portion of the tax year

Postal Service standards.

during which the shareholder was a

Failure to use these standards

SSN

nonresident of Pennsylvania.

may delay processing or any corres-

Enter the Social Security number

pondence necessary to complete the

A nonresident shareholder

(SSN) of the individual receiving the

processing of the return.

prorates income based upon the

PA-20S/PA-65 Schedule NRK-1.

number of days. The PA-20S/PA-65

To comply with foreign address

Schedule NRK-1 determines the

standards, use the following rules

Last Name, Suffix, First

shareholder’s pro rata distributive

when completing the address portion

of the PA-20S/PA-65 Schedule

Name, Middle Initial

share of each item reported on the

NRK-1.

PA-20S/PA-65 Information Return by

Enter the last name; suffix such as

subtracting the amount from Step 3

●

Eliminate apostrophes, commas,

Jr., Sr., etc; first name and middle

from the total income (loss).

periods and hyphens.

initial of the individual receiving the

●

Write the name of the entity in the

PA-20S/PA-65 Schedule NRK-1.

spaces provided.

Note.

Income is allocated

Spouse’s SSN

●

Write the address in the space

based on days residing in

provided, including street and

Enter the spouse’s SSN (if jointly

Pennsylvania. The owner will receive

building name and number,

held) receiving the PA-20S/PA-65

a PA-20S/PA-65 Schedule RK-1 and

apartment or suite numbers, city

Schedule NRK-1.

NRK-1. Each will reflect his/hers

name and city or provincial codes.

proportionate share of income earned

while a resident and a nonresident.

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Instructions for PA-20S/PA-65 Schedule NRK-1

Instructions For Pa-20s/pa-65 Schedule Nrk-1 - 2011 Page 2

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