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

Consolidated Income Tax Return. The

correct Pennsylvania income on their

PA-40 NRC, Nonresident Consoli-

Pennsylvania tax return.

entity makes the final/catch-up pay-

dated Income Tax Return.

ment with the PA-40 NRC, Nonresident

The entity and owners must also file an

Providing the address in this format will

Consolidated Income Tax Return or with

amended Pennsylvania tax return

better ensure that the department is

an extension request.

within 30 days of the discovery of the

able to contact the entity if we need ad-

error to report any increase in income

HOW TO PAY

ditional information.

for taxes due.

Final Payment of Nonresident

Below are two examples of properly

HOW TO AMEND THE PA-40

Withholding Tax with the

completed foreign addresses.

NONRESIDENT CONSOLIDATED

PA-40 NRC, Consolidated

Foreign Address Example

INCOME TAX RETURN

Income Tax Return

DIETRICH ENTERPRISES

If after filing the PA-40 NRC, Nonresi-

Submit a check or money order made

HARTMANNSTRASSE 7

dent Consolidated Income Tax Return,

payable to the PA Dept. of Revenue in

5300 BONN 1

an entity discovers that an incorrect re-

the same envelope with the PA-40 NRC,

FEDERAL REPUBLIC OF GERMANY

turn has been submitted to the depart-

Nonresident Consolidated Income Tax

ment and/or federal Form 1065 or

Return. If available, enclose the 2013

federal Form 1120S has been amended

Nonresident Withholding Tax Payment

DIETRICH ENTERPRISES

or if the Internal Revenue Service

substitute voucher (approved vendor

117 RUSSELL DR

changes or corrects any item of in-

form). Print the entity's federal em-

LONDON W1PGHQ

come, gain or loss previously reported,

ployer identification number (FEIN) and

ENGLAND

the entity must submit an amended PA-

2013 Final Nonresident Withholding on

40 NRC, Nonresident Consolidated In-

the check or money order. See

Where

Canada (Only) Address Example

come Tax Return to the Pennsylvania

File.

The following address format may be

Department of Revenue.

used when the postal address delivery

Do not staple the check or money order

To amend your original 40 NRC, Nonres-

zone number is included in the address:

to your return.

ident Consolidated Income Tax Return,

NORTH BY NORTHWEST CO

use a tax return form for the tax year

COMPLETING

1010 CLEAR ST

that is to be amended and fill in the

PA-40 NRC

OTTAWA ONT K1A OB1

“Amended Information Return” oval at

CANADA

the top of the tax return. Do not send a

FOREIGN ADDRESS

copy of your original return. Complete

INSTRUCTIONS

If the entity’s address does not fit in the

the return by entering the corrected in-

available spaces on the PA-40 NRC,

If the entity is located outside the U.S.,

formation and submit it with the

Nonresident Consolidated Income Tax

it is important to write the foreign ad-

amended

PA-20S/PA-65

Schedules

Return, using this format, please in-

dress on the PA-40 NRC, Nonresident

NRK-1. Clearly mark the “Amended

clude a separate statement with the re-

Consolidated Income Tax Return, ac-

Schedule” oval on PA-20S/PA-65 Sched-

turn showing the complete address.

cording to U.S. Postal Service standards.

ules NRK-1 and provide a copy to each

Failure to use these standards may

owner. See

Where to

File.

PA-40 NRC FORM

delay processing or any correspon-

IMPORTANT: If an amended

dence necessary to complete the pro-

Federal Employer Identification

PA-20S/PA-65 Schedule NRK-1

cessing of the return.

Number (FEIN)

is issued, the original PA-40 NRC, Non-

Enter the nine-digit FEIN of the PA S

resident Consolidated Income Tax Re-

To comply with foreign address stan-

corporation or partnership.

dards, use the following rules when

turn must also be amended to reflect

the changes on the PA-20S/PA-65

completing the address portion of the

PA S Corporation Name or

Schedule NRK-1.

PA-40 NRC, Nonresident Consolidated

Partnership Name

Income Tax Return.

WHERE TO FILE

Enter the complete name of the entity

● Eliminate apostrophes, commas,

or business.

Any entity filing on behalf of its qualify-

periods and hyphens.

ing electing nonresident individual own-

First Line of Address

ers, must submit a PA-40 NRC,

● Write the name of the entity in the

Enter the street address. If the address

Nonresident Consolidated Income Tax

spaces provided.

has an apartment number, suite, or RR

Return with or without payment and

number, enter after the street address.

● Write the address in the space pro-

the appropriate schedules to:

vided, including street and building

NOTE: If the street address

PA DEPARTMENT OF REVENUE

name and number, apartment or

along with the apartment num-

CONSOLIDATED RETURN

suite numbers, city name and city

ber, suite, or RR number does not fit on

PO BOX 280418

or provincial codes.

the first line of address, enter the street

HARRISBURG PA 17128-0418

address on the second line of address

● Write only the name of the country

If the tax of the nonresident owners

and the apartment number, suite, or RR

in the space provided for the city or

exceeds the nonresident withholding

number on the first line of address.

post office.

tax payments, the entity must pay the

Second Line of Address

deficiency by the date prescribed for

● Do not include any entries in the

filing the PA-40 NRC, Nonresident

state or ZIP code spaces on the

Enter the post office box, if applicable.

Instructions For Form Pa-40 Nrc - Nonresident Consolidated Income Tax Return - 2013 Page 4

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