Instructions For Form Pa-20s/pa-65 - Schedule B - Dividend And Capital Gains Distribution Income - 2013
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1
220
013
Pennsylva
ania Departm
ment of Reven
nue
Inst
truction
ns for P
PA-20S
S/PA-6
5 Sche
edule B
B
D
Dividend a
and Capit
tal Gains
Distributio
on Income
e
n
not treated as
personal inco
ome for
Line 3
3
fe
ederal individ
ual income ta
x
Ge
neral In
formatio
on
Adjuste
d Federal D
Dividend
p
purposes.
Income
The Pennsy
ylvania definit
tion of
Pur
rpose of
f Schedu
le
Subtract L
Line 2 from Lin
ne 1. Enter
d
dividends is sim
milar, but not
t identical,
the result
on Line 3.
to
o the federal
definition. Dis
stributions
Use P
PA-20S/PA-65
5 Schedule B t
to
fr
rom mutual fu
unds, money m
market
repor
rt dividend an
d capital gain
s
fu
unds, and rea
al estate inves
stment
Line 4
4
distri
butions incom
me of PA S
t
rusts are class
sified as divid
dends for
corpo
orations, partn
nerships and
Federal-
-Exempt D
Dividend
P
Pennsylvania p
purposes and
interest
limite
ed liability com
mpanies filing
as
Income
Taxable fo
or
fo
or federal pur
rposes. Distrib
butions
partn
nerships or PA
A S corporation
ns for
fr
rom PA S corp
porations are
Pennsyl
lvania Pers
sonal
feder
ral income tax
x purposes.
r
eportable as d
dividends by r
resident
Income
Tax
D
ividend incom
me is any
s
shareholders o
only if it is from
m PA C
distri
bution to the
entity of cash
h or
Enter the a
amount repor
rted on federa
l
c
corporation ea
rnings and pr
rofits.
prope
erty from the
accumulated
Schedule K
K from line “O
Other tax-
earni
ngs and profit
ts or current
exempt in
come.”
earni
ngs and profit
ts of a corpor
ation,
Com
mpleting
g
assoc
ciation, or bus
siness trust.
Line 5
5
PA S
Schedule
B
D
ividends repo
orted on the PA
A-
Other D
ividend In
come Not
20S/
PA-65 Inform
ation Return a
and
PA-20
0S/PA-65 Sch
hedule B is tot
tal
Include
d on Line 3
3 and
B
Business N
ame
divide
ends earned b
by the entity i
tself.
Line 4
E
Enter the com
plete name of
f the
There
e is no need t
o distinguish
If the entit
ty received di
vidend
e
entity or busin
ness as shown
n on the
betw
een resident a
and nonreside
ent
income re
ported on a lin
ne other than
P
PA-20S/PA-65
Information R
Return.
portio
ons since divid
dends are not
t a
federal 11
20S Schedule
e K, Line 5a or
r
class
of income on
the PA-20S/P
PA-65
federal 10
65 Schedule K
K, Line 6a
F
FEIN
Sche
dule NRK-1. F
For Pennsylvan
nia
then repor
rt as dividend
income for
E
Enter the nine
-digit federal
employer
perso
onal income ta
ax purposes,
Pennsylva
nia personal i
ncome tax
id
dentification n
number (FEIN
) of the
nonre
esidents are n
not taxed on
purposes o
on PA-20S/PA
A-65 Schedule
e
entity or busin
ness as shown
n on the
divide
ends from Pen
nnsylvania sou
urces.
B, Line 5.
P
PA-20S/PA-65
Information R
Return.
Divid
ends are igno
ored by the
nonre
esident unless
s the entity ha
as
Line 6
6
reclas
ssified dividen
nds on PA-20S
S/PA-
Line I
Instructi
ions
65 Sc
chedule M, Pa
rt A and PA-
Capital G
Gains Distr
ributions
20S/
PA-65 Schedu
ule B, Line 2 a
as
Income
L
Line 1
work
ing capital, in
which case it
t will
Enter the a
amount repor
rted on PA-
be in
cluded with b
usiness or ren
ntal
O
Ordinary D
ividend In
come
20S/PA-65
5 Schedule M,
, Part A,
incom
me.
f
from Feder
ral Schedul
le K
Column (d
d), Lines 5, 7,
8 and 11.
E
Enter the amo
unt reported o
on federal
Pen
nnsylvan
nia-Taxa
able
S
Schedule K. Th
his number wi
ill also
No
ote.
Pennsylva
ania taxes
a
agree to PA-20
0S/PA-65 Sch
edule M,
Div
vidend In
ncome
cap
pital gains dist
tributions
P
Part A, Line 5,
Column a. In
nclude
from mutu
ual funds as d
ividends.
Penn
sylvania law (
(72 P.S. § 730
01(f))
fe
ederal Schedu
ule K-1 divide
nd income
provi
des that divid
dends mean an
ny
fr
rom other ent
tities.
Line 7
7
distri
bution in cash
h or property
made
by a
corporation, a
association, or
r
Gross Pe
ennsylvan
ia-Taxable
e
busin
ness trust that
t is:
L
Line 2
Dividend
d Income
●
Ou
ut of accumula
ated earnings
and
L
Less Busine
ess or Ren
tal
Add Lines
3 through 6,
and enter the
e
profit
ts; or
result on L
Line 7.
D
Dividend In
ncome (Wo
orking
●
Ou
ut of earnings
and profits of
f the
C
Capital)
year
in which such
h dividend is p
paid.
E
Enter the amo
unt reported o
on PA-
Th
he term divide
ends shall not
t
2
20S/PA-65 Sch
hedule M, Part
rt A, Line
includ
de a distributi
on of stock of
f a
5
5, Column (b)
and/or Colum
mn (f).
corpo
oration made
by the corpor
ration
origin
nally issuing it
t to its own
stock
kholders if suc
ch distribution
is
1
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