Instructions For Pa-20s/pa-65 Schedule B - Dividend And Capital Gains Distributions Income - 2013

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

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