Instructions For Form Pa-40 Nrc - Nonresident Consolidated Income Tax Return - 2013 Page 6
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6The entity official that is responsible
performance of services for which the
will not credit an overpayment of less
for signing the PA-40 NRC, Nonresi-
than $1.
preparer charges a fee e.g. an attorney
dent Consolidated Income Tax Return,
provides legal services for a fee and in-
TIP: The total of Lines 13a and
must sign it by hand; signature stamps
cludes for free, the preparation of the
13b must equal Line 12.
or labels are not acceptable, and in-
PA-40 NRC, Nonresident Consolidated
clude his or her title, date, and day-
Income Tax Return, must complete the
WHO MUST SIGN
time phone number.
required paid preparer information
General Partner, Principal Officer
listed below:
The responsible official must submit all
or Authorized Individual Signature
required schedules with the PA-40 NRC,
● Print or type the paid preparer’s
and Name
Nonresident Consolidated Income Tax
names in the space provided.
The PA-40 NRC, Nonresident Consoli-
Return, including the PA-40 NRC-I and
dated Income Tax Return must be
● Sign the return in the space provided
PA-20S/PA-65 Schedules NRK-1 for each
signed and dated.
for the paid preparer’s signature.
individual owner included in the filing.
The entity has not filed a valid PA-40
● Fill in the other areas in the “Paid
Preparer’s Signature and Name
Preparer Use Only” section.
NRC, Nonresident Consolidated In-
A paid preparer may sign original or
come Tax Return, unless it is properly
amended returns by rubber stamp, me-
● Print or type the paid preparer’s
signed. The individual signing the re-
chanical device, or computer software
company or corporation name and
turn must be a general partner, limited
program. Pennsylvania follows federal
federal
employer
identification
liability company member, S corpora-
guidelines for signature requirements
number, if applicable.
tion officer, and/or authorized partner
for the preparer.
● Print or type the paid preparer’s
or representative or individual ex-
If a partner, shareholder or employee of
Preparer Tax Identification Number
pressly authorized to sign.
the entity completes the PA-40 NRC,
(PTIN). If you are a paid preparer,
Nonresident Consolidated Income Tax
The entity official signing the return
you must use a PTIN issued by the
Return, the paid preparer’s space should
verifies by written declaration, under
Internal Revenue Service (IRS) to
remain blank. In addition anyone who
penalties of perjury, that he or she per-
identify yourself in the paid pre-
prepares the PA-40 NRC, Nonresident
sonally has examined the PA-40 NRC,
parer section of the tax return.
Consolidated Income Tax Return, but
Nonresident Consolidated Income Tax
● Give a copy of the return to the
does not charge the entity should not
Return and its accompanying schedules
taxpayer.
complete the paid preparer section.
and to the best of his or her knowledge,
the PA-40 NRC, Nonresident Consoli-
If someone prepares the return at no
Anyone who prepares a PA-40 NRC,
dated Income Tax Return is true, cor-
Nonresident Consolidated Income Tax
charge, the paid preparer’s area need
rect and complete.
Return for a fee or incident to the
not be completed.
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