Instructions For Form Pa-20s/pa 65 - Schedule D - Sale, Exchange Or Disposition Of Property - 2013 Page 5
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Line Instructions
All Outside PA Net Long-Term
Total Federal-Realized and
Capital Gain (Loss) from
Recognized Outside PA-Source
Line 1
Federal Schedule D
Reportable Gain (Loss) Before
All Outside PA Gain (Loss)
Enter the amount reported on PA-
Classification and/or
Included in Federal Ordinary
20S/PA-65 Schedule M, Part A, Line
Adjustment Amounts for PA PIT
8, Column (a) (Outside Pennsylvania
Business Income (Loss) and/or
Purposes
gain (loss) only).
Federal Other Income (Loss)
Add Lines 1 through 6, minus Line 7.
Enter the amount reported on PA-
Enter the result on Line 8.
Note.
20S/PA-65 Schedule M, Part A, Line
On the PA-20S/PA-65
1 and Line 11, Column (e) (Outside
Schedule D, the sum of Part I,
Line 9
Pennsylvania gain (loss) only).
Line 4 and Part III, Line 4 will equal
the amount reported on the PA-
Outside PA Gain (Loss) on
Note.
20S/PA-65 Schedule M, Part A, Line
On the PA-20S/PA-65
Federal Non-Taxable Exchanges
8, Column (a).
Schedule D, the sum of Part
on IRC Sections 1031 and 1033
I, Line 1 and Part III, Line 1
Enter the outside Pennsylvania
will equal the amount reported on
amount from federal Form 8824,
Line 5
PA-20S/PA-65 Schedule M, Part A,
like-kind exchanges. Pennsylvania
All Other Outside PA Net IRC §
Line 1 and Line 11, Column (e).
does not recognize like-kind
Enter the gain (loss) amount on the
1231 Gain (Loss) Reported on
exchanges under IRC Sections 1031
disposition of assets in which the
Federal Form 4797 Not Listed
and 1033. Report federal deferred
proceeds were not reinvested in
gain (loss) on this line.
Above
similar property. Enter Section 1256
Enter the amount reported on PA-
income (loss) from the federal
20S/PA-65 Schedule M, Part A, Line
Line 10
Schedule K, Line 11 without any
10, Column (e) (Outside
adjustment for Pennsylvania personal
Total Outside PA/Federal Gain
Pennsylvania gain (loss) only).
income tax purposes.
(Loss) Reportable for PA PIT
Note.
Before Additional Classification
On the PA-20S/PA-65
and/or Adjustments
Schedule D, the sum of Part
Line 2
Enter the sum of Lines 8 and 9.
I, Line 5 and Part III, Line 5
All Outside PA Gain (Loss)
will equal the amount reported on
the PA-20S/PA-65 Schedule M, Part
Included in Ordinary Net
Line 11
A, Line 10, Column (e).
Rental/Royalty Income (Loss)
from Federal Form 8825
Outside PA Adjustment for Gain
Enter the amounts reported on PA-
(Loss) Reflected on PA-
Line 6
20S/PA-65 Schedule M, Part A, Lines
20S/PA-65 Schedule M, Part A,
All Outside PA Gain (Loss) from
2, 3, and 6, Column (e) (Outside
for Business Income (Loss)
the Disposition of IRC § 179
Pennsylvania gain (loss) only).
(Net Profits from a Business,
Property
Profession or Farm)
Note.
Enter the amount reported on PA-
On the PA-20S/PA-65
Enter the amounts reported on PA-
20S/PA-65 Schedule M, Part A, Line
Schedule D, the sum of Part
20S/PA-65 Schedule M, Part A, Lines
9, Column (e) (Outside Pennsylvania
I, Line 2 and Part III, Line 2
7 and 8, Column (b) (Outside
gain (loss) only).
will equal the amounts reported on
Pennsylvania gain (loss) only).
PA-20S/PA-65 Schedule M, Part A,
Note.
On the PA-20S/PA-65
Lines 2, 3 and 6, Column (e).
Note.
If the proceeds from
Schedule D, the sum of Part
assets sold have been
I, Line 6 and Part III, Line 6
reinvested back into the
Line 3
will equal the amount reported on
business operations and the business
the PA-20S/PA-65 Schedule M, Part
All Outside PA Net Short-Term
has the same North American
A, Line 9, Column (e).
Capital Gain (Loss) from
Industry Classification System code,
Federal Schedule D
then the gain (loss) should be
Enter the amount reported on PA-
reflected as ordinary income.
Line 7
20S/PA-65 Schedule M, Part A, Line
7, Column (a) (Outside Pennsylvania
Capital Gains Distributions
gain (loss) only).
Line 12
Taxed as Dividends
Enter the amounts reported on PA-
Outside PA PIT Reportable
Note.
On the PA-20S/PA-65
20S/PA-65 Schedule M, Part A, Lines
Schedule D Gain (Loss) Before
Schedule D, the sum of Part
7 and 8, Column (d).
Pennsylvania Personal Income
I, Line 3 and Part III, Line 3
Tax Adjustments
will equal the amount reported on
Enter the difference of Line 10 minus
the PA-20S/PA-65 Schedule M, Part
Line 11.
A, Line 7, Column (a).
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