Instructions For Form Pa-40 Nrc - Nonresident Consolidated Income Tax Return

Consolidated Income Tax Return, on be-

payment of the catch-up nonresident

department will contact you only if your

half of its nonresident individual owners

withholding tax, nor does it preclude the

request is denied.

as long as the nonresident individual

assessment of penalty and interest for

The department will not grant an exten-

underpayment of tax due. Pay in full the

qualifies and elects to be included in the

sion of time to file the PA-40 NRC, Non-

filing.

amount reasonably estimated as the

resident Consolidated Income Tax Return

catch-up nonresident withholding tax

The PA-40 NRC, Nonresident Consoli-

for longer than 6 months except in the

due on or before the original due date.

dated Income Tax Return, will be filed for

case of a taxpayer outside the U.S.

How To Obtain an Extension of

the calendar year in which the fiscal year

NOTE: Do not submit REV 276,

Time to File

of the entity ends. See

When To

File.

Application for Extension of Time

1. Properly estimate the entity’s cur-

Example. ABC Company would file the

to File, with the PA-40 NRC, Nonresi-

rent year nonresident withholding

PA-20S/PA-65 Information Return, on

dent Consolidated Income Tax Return.

tax liability using the information

the 2012 form – the beginning year of

available to you.

Extension Due Dates

the entity. ABC Company would file the

PA-40 NRC, Nonresident Consolidated

See

When to

File.

2. Enter the entity’s tax liability on

Income Tax Return, on the 2013 form –

REV-276.

WHEN TO AMEND THE PA-40

the ending year of the entity. The Sched-

NONRESIDENT CONSOLIDATED

3. File REV-276 on or before the orig-

ule NRK-1 for each owner allowed being

inal return due date of the entity’s

INCOME TAX RETURN

included on the 2013 PA-40 NRC, Non-

return along with a check or money

resident Consolidated Income Tax Re-

Over-Reported Income

order for the current year nonresi-

turn, verifies the income (loss) earned

(Refund Claim)

dent withholding tax liability.

during ABC Company’s fiscal year. The

If the entity over reported income,

fiscal beginning and ending dates are

File REV-276 in sufficient time before

failed to claim allowable credits, failed

also reported on Schedule NRK-1.

the return due date. The return due

to report allowable deductions, or

date is usually April 15 for calendar-

events transpired that decreased its re-

EXTENSION OF TIME TO FILE

year filers and the 15th day of the

portable Pennsylvania-taxable income,

If the entity cannot file its PA-40 NRC,

fourth month following the close of the

including an IRS Report of Change, the

Nonresident Consolidated Income Tax

fiscal year for fiscal-year filers. The de-

entity must file an amended PA-40

Return on or before the original return

partment will not send a letter granting

NRC, Nonresident Consolidated Income

due date, the entity must use REV-276,

the extension. But it will write if there is

Tax Return.

Application for Extension of Time to

a question concerning the request.

File, to file for a 6-month extension.

The amended return must be filed

Mail Form REV-276 To:

within three years of the original due

The department will not grant an ex-

PA DEPARTMENT OF REVENUE

date of the PA-40 NRC, Nonresident

tension for more than 6 months except

BUREAU OF INDIVIDUAL TAXES

Consolidated Income Tax Return.

for taxpayers outside the U.S.

PO BOX 280504

HARRISBURG PA 17128-0504

An extension for the PA-40 NRC, Non-

The amended PA-20S/PA-65 Schedules

resident Consolidated Income Tax Re-

NRK-1 must show the corrected Penn-

File a Paper REV-276

turn, is filed separately from extensions

sylvania-taxable income, so the non-

A REV-276 can only be filed in paper

for business returns since nonresident

resident shareholders or partners can

form. When requesting an extension

individuals may not file on a fiscal year

report the correct income on their

for the PA-40 NRC, it cannot be filed

basis. A federal extension does not

Pennsylvania tax return.

electronically.

grant an extension of time to file the

In order to obtain any refunds, owners

PA-40 NRC, Nonresident Consolidated

HOW TO FILE THE PA-40 NRC,

must also file an amended Pennsylvania

Income Tax Return.

CONSOLIDATED INCOME TAX

tax return within three years of the

RETURN WITH AN EXTENSION

An extension of time to file the PA-40

original due date of their return.

When filing a PA-40 NRC, Nonresident

NRC, Nonresident Consolidated Income

Consolidated Income Tax Return for

Under-Reported Income

Tax Return, does not extend the filing

which an extension was requested, the

(Tax Due)

deadline for any other Pennsylvania tax

entity must:

return. An entity must obtain a separate

If the entity under reported income, er-

extension of time to file all other Penn-

roneously claimed credits or deductions

● Fill in the “Extension Requested”

sylvania tax returns.

to which it was not entitled, or events

oval at the top of the PA-40 NRC,

transpired that increased reportable

Nonresident Consolidated Income

Qualifying for the Extension

Pennsylvania-taxable income, including

Tax Return.

When a PA S corporation or partnership

an IRS Report of Change, the entity

requests an extension of time to file the

● If the entity submitted a form REV-

must file an amended PA-40 NRC, Non-

PA-40 NRC, Nonresident Consolidated

276, Application for Extension of

resident Consolidated Income Tax Re-

Income Tax Return, it extends the filing

Time to File, it should not submit

turn

within

days

from

the

time for its qualifying electing nonresi-

the extension paperwork with the

determination of such increase. The

dent owners also.

PA-40 NRC, Nonresident Consoli-

amended

PA-20S/PA-65

Schedules

dated Income Tax Return.

NRK-1 must show the corrected Penn-

An extension of time to file a PA-40 NRC,

sylvania-taxable income so the nonres-

Nonresident Consolidated Income Tax

You do not have to explain why you

ident shareholders can report the

Return does not extend the time for full

are asking for the extension. The

Instructions For Form Pa-40 Nrc - Nonresident Consolidated Income Tax Return - 2013 Page 3

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