Instructions For Pa-20s/pa-65 Schedule H-Corp - 2013
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2
320
013
Pennsylv
vania Depart
tment of Rev
venue
Ins
structio
ons for
PA-20
S/PA-6
65 Sch
edule H
H-Corp
p
Apportio
oned Busi
ness Inco
ome (Loss
s) Calcula
ation of PA
A
Net Busin
ness Inco
me (Loss
)
ta
ax, capital sto
ock/foreign fra
anchise
apportionm
ment factors
t
to corporate
G
eneral In
nformat
tion
ta
ax.
partners
a
and provide a
second PA-
For a limite
ed liability com
mpany
20S/PA-65
5 Schedule H-
-Corp marked
a
and PA S corpo
oration, the PA
A-
“Capital St
tock/Foreign F
Franchise Tax
Wh
hat’s New
w
2
20S/PA-65 Sch
hedule H-Corp
p is used
Only” repo
orting zeros fo
or each factor
.
The t
three factor ap
pportionment
used
to
o calculate ca
pital stock/for
reign
A p
partnership wit
th
to ca
lculate Corpor
rate Net Incom
me
fr
ranchise tax.
investmen
nts in these ty
ypes of entities
s
Tax h
has been repla
aced by the si
ngle
The PA-20
0S/PA-65 Sche
edule H-
is also req
quired to provi
ide two PA-
sales
s factor apport
tionment for t
tax
C
Corp sales fact
tor for this en
ntity
20S/PA-65
5 Schedules H
H-Corp: one
years
s beginning on
n or after
s
should be inclu
uded with the
other
for “Corpo
orate Net Inco
me Tax
1/1/2
2013. Howev
er, property a
and
r
espective sale
es factors at t
he
Purposes O
Only” includin
g the activity
payro
oll apportionm
ment informati
on
c
corporate leve
l to determine
e the
of the und
derlying limited
d liability
may
still be requir
ed for purpos
es of
a
applicable corp
porate net inc
come tax
companies
s and business
s trusts, and
the C
Capital Stock/F
Foreign Franc
hise
a
associated with
h the distribut
tive share
another fo
or “Capital Sto
ock/Foreign
Tax.
fr
rom the entity
y.
Franchise
Tax Only” exc
cluding the
Import
tant.
property,
payroll and sa
ales of those
Do not
use PA-
Pur
rpose of
f Schedu
le
entities.
20S/PA
A-65 Schedule
e H-Corp
to
o arrive at the
e calculations
for non-
The P
PA-20S/PA-65
5 Schedule H-C
Corp
Non Filin
ng Corporate
e Partner
c
corporate own
er’s income.
is for
r information p
purposes only
y.
If the part
tnership is req
quired to
Partn
nerships are re
equired to
withhold c
corporate net
income tax fo
r
A
Apportio
onment f
for
comp
plete this sche
edule and prov
vide a
nonfiling c
corporate part
tner(s), it
copy
of the PA-20S
S/PA-65 Sche
dule
T
Tax Type
e
must comp
plete PA-20S/
/PA-65
H-Co
rp to all partn
ners who are P
PA S
Schedule C
CP. The appor
rtionment
corpo
orations, partn
nerships, limit
ted
C
Certain types o
of entities – s
uch as
figure used
d to calculate
the corporate
e
liabili
ity companies
s and C
li
imited liability
y companies a
and
net income
e tax withhold
ding should be
e
corpo
orations. All a
mounts not in
n
b
business trusts
s – are genera
ally
the Pennsy
ylvania appor
tionment
s
subject to the
capital stock/
/foreign
agree
ement with in
formation on
figure deri
ived from PA-
20S/PA-65
fr
ranchise tax e
even though t
hey may
feder
ral Form 1065
5 must be
Schedule H
H-Corp prepar
red for the
recon
nciled.
n
not be subject
to the corpor
rate net
corporate
net income ta
ax.
in
ncome tax con
nsistent with t
their
Important
t.
fe
ederal income
e tax classifica
ation as a
Railroad, tru
uck,
Appor
rtioned B
Business
s
p
partnership or
disregarded e
entity.
bus, airline
e, pipeline, nat
tural
In situation
ns where a co
rporate
gas o
or water trans
portation
Incom
me (Loss
) for
ta
axpayer has a
an investment
t in a
comp
panies do not
use the single
e
Corpo
rate Par
rtners
li
imited liability
y company or
other
sales
s factor approa
ach shown on
PA-
b
business entity
y subject to ca
apital
20S/
PA-65 Schedu
ule H-Corp. Ra
ather,
Only
s
stock/foreign f
franchise tax,
but not
they
use a special
apportionmen
nt at
If the part
tnership derive
es business
s
subject to corp
porate net inc
ome tax,
the b
bottom of the
schedule.
income fro
om sources wi
ithin and
t
he apportionm
ment factors u
used in
outside Pe
ennsylvania or
r totally within
n
t
he calculation
n of corporate
net
Fo
or the corpora
ate partner, th
he
Pennsylva
nia, complete
e this form.
in
ncome tax wil
l include the s
sales of
partn
nership uses P
PA-20S/PA-65
The en
ntity calculates
s a decimal
t
he limited liab
bility company
y or
Sche
dule H-Corp t
o calculate th
e
figure from
m a formula, w
which consists
s
b
business trust.
. However, th
e activity
appo
rtionment for
Line 14 of the
e PA-
of
a single
e
sales factor
a
apportionmen
t
o
of the limited l
liability compa
any will
20S/
PA-65 Schedu
ule CP if they a
are
only.
n
not be included
d
requi
red to file a P
PA-65 Corp for
r
in
n the apportio
onment factor
rs used for
nonfi
ling C corpora
ation(s).
No
ote.
A partne
ership with no
t
he calculation
n of capital
F
For the partne
er who is a
s
stock/foreign f
franchise tax.
Pe
ennsylvania ac
ctivity (no
partn
nership, the PA
A-20S/PA-65
Accordingly
y, a limited lia
ability
Pe
ennsylvania-so
ource income
Sche
dule H-Corp e
ensures that if
f the
c
company or bu
usiness trust t
that is
and/or no
Pennsylvania
assets) is sti
ll
partn
nership, as an
owner, has
s
subject to the
capital stock/
/foreign
required to
o complete th
he PA-20S/PA-
-
corpo
orate partners
s, the corporat
te
fr
ranchise tax b
but not subjec
ct to the
65 Schedu
ule H-Corp sho
owing the
partn
ners will have
the necessary
y
c
corporate net
income tax, s
hould
total prope
erty, payroll a
and sale of the
e
docum
mentation for
r apportionme
nt to
c
check the box
for “Corporat
te Net
partnershi
p.
calcu
late PA corpo
rate net incom
me
I
ncome Tax On
nly” when rep
porting its
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