Form Nc-Npa - Nonresident Partner Affirmation

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NC-NPA
Nonresident Partner Affirmation
D-403
North Carolina Department of Revenue
Web
8-05
Partnership’s Federal Employer ID Number
Nonresident Partner’s Identifying Number
Partnership’s Name, Address, and Zip Code
Nonresident Partner’s Name, Address, and Zip Code
Date nonresident became
partner in partnership
Partner’s Tax Year
Partnership’s Tax Year
beginning
(MM-DD-YY)
(MM-DD-YY)
beginning
(MM-DD-YY)
(MM-DD-YY)
ending
ending
Type of Partner:
C Corporation
S Corporation
Partnership
Estate or Trust
Note: This form is not applicable to nonresident partners who are individuals or grantor trusts.
(Fill in applicable circle)
I affirm that:
1.
The entity above is a nonresident partner in the partnership shown above, and
2.
I will timely file the entity’s applicable income tax return and pay the tax imposed
by North Carolina on the entity’s share of the partnership income.
Signature of Manager, Officer, or Fiduciary
Date
I affirm that:
The entity above is a nonresident partner in the partnership shown above.
Date
Signature of Managing Partner
General Instructions
In a partnership having one or more nonresident partners, the managing partner is responsible for reporting the share of the
income and paying the tax due for each nonresident partner. However, if the nonresident partner is a corporation, partnership,
trust or estate, the managing partner is not required to pay the tax on that partner’s share of the partnership income provided
the partner signs this Nonresident Partner Affirmation affirming that the partner will pay the tax with its corporation, partnership,
trust or estate income tax return. This form must be attached to the partnership return of the partnership shown above. (Note:
This form is not applicable to nonresident partners who are individuals or grantor trusts.) Payment of the tax due by
the managing partner on behalf of corporations, partnerships, trusts or estates that are partners does not relieve the partner
from filing a North Carolina tax return.

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