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

PART 6. AMENDING NONRESIDENT QUARTERLY

Forms PA-40ES (P/S) or the forms are damaged, use Form

WITHHOLDING PAYMENTS

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

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

department-provided forms does not relieve a partnership or PA S

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

corporation from filing and paying the tax.

nonresident quarterly payments. To amend, refigure the nonresident

FORM PA-40ESR (F/C) DECLARATION OF ESTIMATED

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

PERSONAL INCOME TAX

Worksheet for Partnerships and PA S Corporations. Then subtract

Partnerships or PA S corporations filing a nonresident quarterly

the payments made to date. Make the remaining payments using

withholding return for the first time should use Forms

the table.

PA-40ESR (F/C). Thereafter, the department will provide preprinted

Forms PA-40ES (P/S).

PART 7. PENALTY FOR FAILURE TO WITHHOLD

IMPORTANT:

PA law imposes a 5 percent penalty for failure to pay on or before

When filing Form PA-40ESR (F/C), enter the Federal Employer

the due date the quarterly withholding on the distributive PA taxable

Identification Number (FEIN) of the partnership or PA S corporation;

income of nonresident partners and shareholders. The penalty is 5

never use the Social Security number of an owner.

percent per month or fraction thereof, to a maximum of 50 percent,

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

of the nonresident quarterly withholding due.

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

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

SAFE HARBOR RULES

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

The department will not impose the penalty when:

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

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

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

PART 5. HOW TO COMPLETE AND USE THE DECLARATION OF

partners or shareholders on its prior year’s information return

NONRESIDENT WITHHOLDING FORM

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

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

year); or

form only when a payment is due, and:

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

2. For each installment period, the timely nonresident withholding

(P/S), PA Nonresident Tax Withholding Worksheet for

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

Partnerships and PA S Corporations in the Declaration of

tax due on the income earned or received by the nonresident

Nonresident Withholding Block;

partners or shareholders for each installment period.

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

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

PART 8. FORMS ORDERING

printing the last four digits of the entity’s FEIN and Nonresident

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

Tax Payment on the check or money order;

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

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

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

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

schedules and instructions from the department, you may:

• Fill in the record of nonresident tax payments in Part C of the

2012 Withholding Worksheet.

• Visit the department’s website at

Do not use Form 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 Form PA-40ES (P/S).

ra-forms@state.pa.us; or

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

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

quarterly withholding payment.

Harrisburg area, call 717-425-2533.

IMPORTANT:

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

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

partnership or PA S corporation identification information, including

PA DEPARTMENT OF REVENUE

an encrypted version of the entity’s federal EIN in the unique line of

TAX FORMS SERVICE UNIT

information that the department uses to post the payments. DO

NOT GIVE THESE FORMS TO ANY OTHER TAXPAYER. THIS

711 GIBSON BOULEVARD

MAY CAUSE THE ENTITY’S PAYMENT TO BE APPLIED TO AN

HARRISBURG PA 17104-3218

INCORRECT ACCOUNT.

DO NOT USE THIS ADDRESS TO SEND PAYMENTS.

DO NOT MAKE CORRECTIONS ON YOUR FORMS PA-40ES

(P/S). IF THE PREPRINTED INFORMATION IS INCORRECT,

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

COMPLETE A PA-40ES CORRECTION FORM, (FORM REV-459)

PA DEPARTMENT OF REVENUE

and mail it to:

BUREAU OF INDIVIDUAL TAXES

PA DEPARTMENT OF REVENUE

PIT DELINQUENT TAX DIVISION

BUREAU OF INDIVIDUAL TAXES

PO BOX 280510

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 PA Nonresident

change to your tax identification number or name. The department

Tax Withholding Worksheet for Partnerships and PA S Corporations,

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

withholding forms.

Form REV-414 (P/S).

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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