Instructions For Pa-20s/pa-65 Schedule Nw - 2012 printable pdf download

2012

Pennsylvania Department of Revenue

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

Nonresident Withholding Payments for PA S

Corporations and Partnerships

Under Act 22 of 1991,

General Information

Completing

partnerships and PA S corporations

must withhold quarterly

PA Schedule NW

Pennsylvania personal income tax

Purpose of Schedule

from nonresident partners and

Use the PA-20S/PA-65 Schedule NW

Business Name

shareholders (owners) that are

to list all withholding payments and

individuals, estates or trusts. This

Enter the complete name of the

extension payments the PA S

quarterly tax withholding payment is

entity or business as shown on the

corporation, partnership or limited

based on each nonresident owner's

PA-20S/PA-65 Information Return.

liability company filing as a

expected share of distributable

partnership or PA S corporation for

Pennsylvania-source taxable income.

FEIN

federal income tax purposes made on

If the entity overpaid the

Enter the nine-digit federal employer

behalf of individual shareholders,

nonresident tax withholding the

identification number (FEIN) of the

partners, estates or trusts that were

entity should pass through the

entity or business as shown on the

not residents of Pennsylvania during

overpayment to their nonresident

PA-20S/PA-65 Information Return.

the taxable year. This information is

owners on the PA Schedule NRK-1,

used to reconcile the total tax

Line 6, where the owner can then

withheld from nonresident owners

claim a credit on their individual

Line Instructions

that are individuals, estates or trusts

income tax return.

to the total credit claimed by

If the entity did not pass through

Line A

nonresident owners that are

the overpayment of nonresident

individuals, estates, or trusts on their

withholding to their nonresident

Pennsylvania Tax Due on

Pennsylvania tax returns.

owners on PA Schedule NRK-1, and

Pennsylvania-Taxable

wants a refund, or to carry-forward

Income to Nonresident

Note.

An entity may not

to the next tax year the entire

Individuals, Estates or

amount of tax withheld or the excess

withhold Pennsylvania

Trusts

over the withholding passed through

personal income tax for another

to the nonresident owners that are

entity, a Pennsylvania resident

Calculate the amount of tax the

individuals, estates or trusts and

individual or beneficiary of an estate

nonresident individuals, estates or

providing the entity did not file a PA-

or trust, and should not withhold for

trusts owe Pennsylvania. Total the

40 Nonresident Consolidated Income

income from intangibles such as

income (do not deduct any losses)

Tax Return, the entity must submit a

interest, dividends or sale of stock.

from Lines 1 through 5, and Line 10

written request to:

of all PA-20S/PA-65 Schedule(s)

Overpayment/Adjust-

NRK-1 that the entity provides to its

PA DEPARTMENT OF REVENUE

nonresident owners that are

ment of Withholding

BUREAU OF INDIVIDUAL TAXES

individuals, estates or trusts, from

NONRESIDENT WITHHOLDING TAX

whom Pennsylvania law requires it

for Nonresident

REFUND

withhold Pennsylvania personal

Owners

PO BOX 280600

income tax. Multiply the total by

HARRISBURG PA 17128-0600

.0307 (3.07 percent) and enter on

The PA-20S/PA-65 PA S

PA-20S/PA-65 Schedule NW, Line A.

Corporation/Partnership Information

The request must be on company

Return is for information purposes

letterhead and include the entity’s

Line B

only. It is not a return where you can

name, federal employer identification

indicate a refund or carry forward

Nonresident Withholding

number, tax year, Social Security

credit. Payments submitted to this

Payments and Extension

number(s) of the owner(s), amount

account are for nonresident

of nonresident withholding paid,

Payment during the Entity’s

withholding only and are held for

amount of nonresident withholding

transfer to the partner, member,

Taxable Year

tax liability, the requested refund

shareholder (owner) as indicated on

List each withholding and extension

amount and/or carry-forward to the

their individual tax returns. The

payment that the entity made on

next year of nonresident withholding

Department of Revenue will not

behalf of its nonresident owners that

and reason for request.

make the assumption that the entity

are individuals, estates or trusts

paid more than was needed.

during the taxable year. Enter the

total amount of all payments on

Line B.

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Instructions For Pa-20s/pa-65 Schedule Nw - 2012

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