Instructions For Pa20s/pa-65 Schedule Nrk-1

PA S Corporations Only

interest in the partnership.

Non Residency Period

Completing the

Note.

Income is considered

The PA S corporation must submit a

earned on the final day of the

PA Schedule NRK-1

separate PA-20S/PA-65 Schedule

tax year. If he/she is a nonresident

NRK-1 for that portion of the tax year

on the last day of the year, he/she

during which the shareholder was a

Foreign Address

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

nonresident of Pennsylvania.

NRK-1 showing Pennsylvania-source

Standards

A nonresident shareholder

income only.

prorates income based upon the

If the PA S corporation, partnership

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

or entity formed as a limited liability

Entities with a

Schedule NRK-1 determines the

company that is classified as a

shareholder’s pro rata distributive

Significant Number of

partnership or PA S corporation for

share of each item reported on the

federal income tax purposes is

Owners

PA-20S/PA-65 Information Return by

located outside the U.S., it is

subtracting the amount from Step 3

important to write the foreign

In prior years entities with 100 or

from the total income (loss).

address on the PA-20S/PA-65

more owners could submit the PA

Step 1. Determines the daily

Schedule NRK-1 according to U.S.

Schedules RK-1/NRK-1 in a CD

amount by dividing the income (loss)

Postal Service standards.

format. However going forward the

or credit by the number of days in

Failure to use these standards

department will no longer offer this

the PA S corporation’s tax year.

may delay processing or

option. Please reference

Step 2. Determines the

correspondence necessary to

Informational Notice PIT 2013-02.

shareholder’s daily part by

complete the processing of the

As an alternative Pennsylvania

multiplying the daily amount from

return.

offers an electronic filing option that

Step 1 by the percentage of stock

To comply with foreign address

does not have a filing limit on the

owned by the shareholder on each

standards, use the following rules

number of PA Schedules RK-1/NRK-

day of the residency portion of the

when completing the address portion

PA S corporation’s tax year.

of the PA-20S/PA-65 Schedule

To obtain the electronic filing and

Step 3. Totals the shareholder’s

NRK-1.

payment formats or to obtain

daily part for the number of days for

● Eliminate apostrophes, commas,

additional information on electronic

which the shareholder was a

periods and hyphens.

filing and payment options visit

Pennsylvania resident. Multiply the

● Write the name of the entity in the

Revenue’s e-Services Center on the

shareholder’s daily amount from Step

spaces provided.

department’s website.

2 by the number of days the

● Write the address in the spaces

shareholder was a Pennsylvania

provided, including street and

How To Amend

resident.

building name and number,

PA Schedule NRK-1

apartment or suite numbers, city

Note.

Income is allocated

name and city or provincial codes.

Where an amendment to the PA-

based on days residing in

● Write only the name of the country

20S/PA-65 Information Return

Pennsylvania. The owner will receive

in the space provided for the city or

results in a need to amend the PA-

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

post office.

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

NRK-1. Each will reflect his/hers

●

Do not include any entries in the

amended PA-20S/PA-65 Schedule

proportionate share of income earned

state or ZIP code spaces on the PA-

RK-1 must be forwarded to the PA

while a resident and a nonresident.

20S/PA-65 Schedule NRK-1.

Department of Revenue with the

Providing the address in this

amended tax return, and a copy

Partnerships Only

format will better ensure that the

must be provided to each owner.

department is able to contact the

An amended PA-20S/PA-65

Non Residency Period

entity if additional information is

Information Return and an amended

A nonresident partner reports income

required.

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

based upon his/her residency status

Below are examples of properly

owner must also be filed to correct any

at year-end and does not prorate the

completed foreign addresses.

error on or reflect any change to the

income. The partnership must submit

original PA-20S/PA-65 Information

a separate PA-20S/PA-65 Schedule

Foreign Address Example

Return, whether or not an amended

NRK-1 for each individual partner if

federal Form 1120S or federal Form

DIETRICH ENTERPRISES

during the partnership’s taxable year

1065 was filed for that year.

HARTMANNSTRASSE 7

the partner was:

To amend an original PA-20S/PA-

5300 BONN 1

●

A nonresident of Pennsylvania at

65 Schedule NRK-1, use a blank

FEDERAL REPUBLIC OF GERMANY

the close of the taxable year;

schedule for the tax year to be

●

Deceased and a nonresident of

amended and fill in the “Amended

DIETRICH ENTERPRISES

Pennsylvania at the time of his/her

Schedule” oval at the top of the

117 RUSSELL DR

death during the taxable year;

schedule. Do not send a copy of the

LONDON W1PGHQ

and/or

original schedule. Complete the

ENGLAND

●

A nonresident of Pennsylvania at

schedule by entering the corrected

the close of business on the day

information and submit it with the

Canada (Only) Address Example

during the taxable year that he/she

amended PA-20S/PA-65 Information

The following address format may be

sold, exchanged, disposed of,

Return. See “Where To File” in the

used when the postal address

liquidated, redeemed his/her entire

PA-20S/PA-65 instructions.

Instructions For Pa20s/pa-65 Schedule Nrk-1 - 2013 Page 2

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