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the PA-40ESR (F/C) form. See Forms Ordering in Part 7. Failure to

PART 6. AMENDING NONRESIDENT QUARTERLY

receive department-provided forms does not relieve a partnership or

WITHHOLDING PAYMENTS

PA S corporation from filing and paying the tax.

The partnership or PA S corporation may have a change in income

or credits during the year that would require it to change or amend its

PA-40ESR (F/C), DECLARATION OF ESTIMATED TAX OR

nonresident quarterly payments. To amend, refigure the nonresident

ESTIMATED WITHHOLDING TAX

tax using the REV-414(P/S), PA Nonresident Withholding Tax

Partnerships or PA S corporations filing a nonresident quarterly

Worksheet for Partnerships and PA S Corporations. Then subtract

withholding return for the first time should use the PA-40ESR (F/C)

form. Thereafter, the department will provide preprinted PA-40ES

the payments made to date. Make the remaining payments using

(P/S) forms.

the table.

IMPORTANT:

PART 7. PENALTY FOR FAILURE TO WITHHOLD

When filing the PA-40ESR (F/C), enter the FEIN of the partnership

Pennsylvania law imposes a 5 percent penalty for failure to pay on

or PA S corporation; never use the Social Security number of an

or before the due date the quarterly withholding on the distributive

owner.

PA taxable income of nonresident partners and shareholders. The

Complete the other identification information on the left-hand side of

penalty is 5 percent per month or fraction thereof, to a maximum of

the coupon. In the middle column, fill in the oval to indicate the

50 percent, of the nonresident quarterly withholding due.

account is for a partnership, association, or PA S corporation. In the

right-hand column, enter the fiscal year information if applicable, as

SAFE HARBOR RULES

well as the amount of payment or declaration of tax (see instructions

The department will not impose the penalty when:

under Part 5 for specific information about how to complete these

1. The total timely nonresident withholding payments and credits

lines).

are at least equal to an amount calculated using the current

PART 5. HOW TO COMPLETE PA-40ES (P/S) THE DECLARATION

year’s tax rate times the net taxable income of nonresident

OF TENTATIVE NONRESIDENT WITHHOLDING TAX FORM

partners or shareholders on its prior year’s information return

There is a separate Form PA-40ES (P/S) form for each period.

(this exception does not apply if no return was filed in the prior

Submit the form only when a payment is due, and:

year); or

• Enter the amount calculated on Line 4, Part A of the REV-414

2. For each installment period, the timely nonresident withholding

(P/S) form, in the Declaration of Nonresident Withholding Tax

tax payments and credits are at least 90 percent of the actual

block;

tax due on the income earned or received by the nonresident

• Enter the payment in the Amount of Your Payment block;

partners or shareholders for each installment period.

• Make the check or money order payable to PA Dept. of Revenue,

printing the entity’s FEIN and “2013 Nonresident Tax Payment”

PART 8. FORMS ORDERING

on the check or money order;

If the partnership or PA S corporation did not receive its preprinted

• Do not staple or attach the payment to Form PA-40ES (P/S);

forms or they were damaged or lost, order PA-40ESR (F/C) forms.

• Mail the PA-40ES (P/S) form and check using the label provided;

For answers to common questions and to obtain other tax forms,

• Fill in Part C, 2013 Record of Nonresident Withholding Tax

schedules and instructions from the department, you may:

Payments on the REV-414 (P/S) form.

• Visit the department’s website at

Do not use the PA-40ESR (F/C) form or any other facsimile form

• Send email requests for forms to the department at

when you can use a preprinted PA-40ES (P/S) form.

ra-forms@pa.gov; or

Use only the properly dated PA-40ES (P/S) form for each nonresident

quarterly withholding payment.

• Call 1-888-PATAXES (1-888-728-2937). Within the local

Harrisburg area, call 717-425-2533.

IMPORTANT:

The department personalizes each PA-40ES (P/S) form with the part-

Send written requests for Form PA-40ESR (F/C) to:

nership or PA S corporation identification information, including an

PA DEPARTMENT OF REVENUE

encrypted version of the entity’s FEIN in the unique line of informa-

tion that the department uses to post the payments. DO NOT

TAX FORMS SERVICE UNIT

GIVE THESE FORMS TO ANY OTHER TAXPAYER. THIS MAY

711 GIBSON BOULEVARD

CAUSE THE ENTITY’S PAYMENT TO BE APPLIED TO AN INCOR-

HARRISBURG PA 17104-3218

RECT ACCOUNT.

DO NOT USE THIS ADDRESS TO SEND PAYMENTS.

DO NOT MAKE CORRECTIONS ON YOUR PA-40ES (P/S) FORMS.

IF THE PREPRINTED INFORMATION IS INCORRECT, COMPLETE

Send written requests for preprinted PA-40ES (P/S) forms to:

A PA-40ES CORRECTION FORM, (FORM REV-459) and mail it to:

PA DEPARTMENT OF REVENUE

BUREAU OF INDIVIDUAL TAXES

PIT DELINQUENT TAX DIVISION

PO BOX 280510

HARRISBURG PA 17128-0510

DO NOT USE THIS ADDRESS TO SEND PAYMENTS.

You may also contact a Revenue district office for forms or assistance.

The department will only provide new forms when you make a

These offices are listed on the reverse side of the REV-414 (P/S),

change to your tax identification number or name. The department

PA Nonresident Tax Withholding Worksheet for Partnerships and

will make address changes for the next year's nonresident quarterly

withholding forms.

PA S Corporations.

Form Rev-413(P/s) Ex - Instructions For Withholding Pa Personal Income Tax From Nonresident Owners By Partnerships And Pa S Corporations Page 2

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