Instructions For Pa20s/pa-65 Schedule Nrk-1 - 2013 Page 4
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1
2
3
4
5
6Part
tner
Guaran
teed payment
ts should
Part IV
V
not be i
included on Li
ine 1 of
Fill in
n the oval that
t designates w
what
Distribu
utions fro
om
PA-20S
/PA-65 Sched
dule
type
of partner rec
ceived the PA-
-20S/
Partner
rships
N
NRK-1.
PA-65
5 Schedule NR
RK-1. Fill in on
ne
Noncorpor
rate sharehold
ders and
oval o
only.
L
Line 2
partners s
should use the
e amounts
Enti
ity
from PA-2
0S/PA-65 Sch
hedule NRK-1,
,
N
Net Gain (L
Loss) from
the
Part IV thr
rough Part VII
I, (other than
Fill in
n the oval that
t designates w
what
S
Sale, Excha
ange or
Line 10 an
nd Line 15) to
determine or
r
type
of entity issue
ed the PA-20S
S/PA-
D
Disposition
n of Proper
rty
calculate t
their Pennsylv
vania
65 Sc
chedule NRK-
1. Fill in one o
oval
T
This figure will
l flow from PA
A-20S/PA-
economic
investment in
n the entity.
only.
6
65 Schedule D
D, Part I, Line
18. If
Partners in
nclude Line 10
0 in net
r
eporting a los
ss fill in the ov
val.
classified i
income on the
eir
Fisc
cal Year
Pennsylva
nia tax return
ns.
If the
e PA S corpora
ation, partner
ship
L
Lines 3 t
through
5
or lim
mited liability c
company filing
g as a
Line 8
8
partn
nership or PA S
S corporation
for
E
Enter the owne
er’s pro rata
feder
ral income tax
x purposes doe
es not
d
distributive sha
are of the sep
parately
Distribu
ution of Cas
sh,
file o
n a calendar-y
year basis, fill
l in
s
stated items o
f other Penns
ylvania-
Marketa
able Securi
ities and
fiscal
-year oval. En
nter the mont
h,
ta
axable income
e (loss) from t
the PA-
Property
y Not Inclu
uding
day a
and year (MMD
DDYY) when t
the
2
20S/PA-65 Inf
formation Retu
urn. If
Guarant
teed Paym
ents
fiscal
year begins a
and ends.
r
eporting a los
ss on Line 3 an
nd/or Line
Enter the
partner’s shar
re of such
5
5, fill in the ov
val.
distributio
ns of cash, m
arketable
Sho
rt Year
securities
and property
other than
A sho
ort year is an
accounting pe
eriod
P
Part III
guarantee
d payments.
Nontaxable
short
ter than one y
year and not a
a 52-
distributio
ns reduce the
e nonresident’
s
53 w
eek taxable y
ear.
O
Owner’s S
Share of
economic
investment.
A
short-year re
eturn is requir
red for
P
Pennsylva
ania Credit
ts
the fo
ollowing reaso
ons:
Line 9
9
E
Enter the owne
er’s pro rata
● Cha
anges in the a
annual accoun
nting
d
distributive sha
are of the sep
parately
perio
od. For examp
le, the entity
Guarant
teed Paym
ents for
s
stated credits
that the PA S
chang
ges from a fis
scal-year filer
to a
Capital o
or Other S
ervices
c
corporation or
partnership p
passes
calen
ndar-year filer
r; or
Enter the
partner’s shar
re of
t
hrough to the
e owners from
the PA-
● An
entity is in ex
xistence durin
g only
guarantee
d payments fo
or capital or
2
20S/PA-65 Inf
formation Retu
urn.
part o
of the tax yea
ar. For examp
le, if
other serv
vices. For nonr
residents a
the y
year is the init
ial year or the
e
guarantee
d payment fo
r other
L
Line 6
entity
y sells or exch
hanges 50 per
rcent
services o
r for the use o
of capital is
or mo
ore of owners
hip interest.
P
Pennsylvan
nia Nonres
ident
allocable t
to their state o
of residence.
S
ee the PA-20S
S/PA-65
T
Tax Withhe
eld
Nonreside
nts are not ta
axed on a
instru
uctions on how
w to file a sho
ort-
E
Enter the Penn
nsylvania nonr
resident
guarantee
d payment fo
r the use of
year
return.
capital for
Pennsylvania
a personal
ta
ax withheld fr
rom nonreside
ent
income tax
x purposes.
o
owners of Penn
nsylvania that
t was
L
Line Ins
truction
ns
s
submitted to t
he Pennsylvan
nia
Pennsy
ylvania person
nal income tax
x
D
Department of
f Revenue.
rules class
sify distributio
ons of
Include the
e excess withh
holding
guarantee
d payments fo
or capital or
Par
rt II
p
paid on behalf
of nonresiden
nts of
other serv
vices as follow
s:
Own
ner’s Dist
tributive
●
P
Pennsylvania i
f the owner w
will receive
A withdr
rawal proporti
onately from
a
a refund or cre
edit of the exc
cess.
the capita
l of all partne
rs;
Sha
are of Pen
nsylvania
a-
●
A gain fr
rom the dispo
osition of the
Sou
urce Incom
me (Loss)
L
Line 7
recipient’s
s partnership i
nterest and a
loss from t
the disposition
n of the other
r
T
Total Other
r Credits
Lin
e 1
partners’ p
partnership in
terests, to the
e
E
Enter the owne
er’s pro rata s
share
extent der
rived from the
e capital of the
e
Pen
nsylvania T
Taxable
fr
rom PA-20S/P
PA-65 Informa
ation
other part
ners; and
Bus
iness Inco
me (Loss)
R
Return, Line 1
3a. The entity
y must
●
A return
n of capital by
the recipients
s
from
m Operatio
ns
p
provide the ow
wner with a sta
atement
to the exte
ent derived fr
om their own
Enter
r the owner’s
pro-rata
li
isting which cr
redit(s) have
been
capital. Th
he distribution
ns that the
distri
butive share f
from the PA-
p
passed throug
h to them.
partnershi
p makes that
represent
20S/
PA-65 Inform
ation Return,
repaymen
ts of the partn
ner’s own
Line
2h. The entity
y must report
the
capital are
e not consider
red income for
r
owne
er’s share of in
ncome (loss)
Pennsylva
nia personal i
ncome tax
Importa
nt.
See PA-20
0S/PA-65
whet
her distribute
d or not. If
purposes.
S
Schedule OC in
nstructions fo
r which
repor
rting a loss fill
l in the oval.
c
credits must b
e applied to c
corporate
ta
ax liability pri
or to being pa
assed
t
hrough to the
e entity’s owne
ers.
4
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