Instructions For Pa-20s/pa-65 Directory - Partner/member/shareholder Directory - 2012

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2012
Pennsylvania Department of Revenue
Instructions for PA-20S/PA-65 Directory
Partner/Member/Shareholder Directory
What’s New
SSN/FEIN
Completing the Partner/
Enter the applicable nine-digit Social
PA Account # was changed to Revenue
Security number or nine-digit federal
Member/Shareholder
ID.
employer identification number (FEIN)
For the 2012 tax year, a
Directory
of each partner/member/
corporation’s Revenue ID is its seven-
shareholder.
digit PA Tax Account ID OR a new,
unique, 10-digit number assigned by the
Business Name
Revenue ID
department to a taxpayer, separate
Enter the complete name of the entity
from any federally issued identification
Enter the Revenue ID of the PA S
or business as shown on the PA-
number(s) or Pennsylvania license
corporation or limited liability company.
20S/PA-65 Information Return.
number(s).
If the entity has neither a Tax Account ID
The entity must list its partners/
As the department transitions to an
nor a Revenue ID, leave the field blank.
members/shareholders on this
integrated tax system, a 10-digit
schedule.
Revenue ID number will be assigned
Caution.
Do not use the tax
and communicated to each
FEIN
number assigned by the
taxpayer. A corporation’s PA Tax
Department of State.
Enter the nine-digit federal employer
Account ID will continue to be accepted
identification number (FEIN) of the
by the department on tax forms and
Note.
entity or business as shown on the PA-
The Revenue ID is not
schedules, but upon assignment of a
20S/PA-65 Information Return.
10-digit Revenue ID to a taxpayer, the
applicable to an individual since,
Complete all of the following for all
department will begin using the 10-
for Pennsylvania purposes, individuals
partners/members/shareholders.
are identified by their Social Security
digit Revenue ID on outbound
correspondence in lieu of referencing
number only. As a result, for
Pennsylvania personal income tax
the Tax Account ID.
Line Instructions
purposes, the PA Account # would not
apply to the following codes: PI, T, NR,
Note.
Corporations include
P, E, L and RI.
limited liability companies.
Line 1 through 6
Ownership Percentage
Code
General Information
Enter the type of owner using the
Partnership
following codes:
Enter the owner’s percentage of
Purpose of Form
B = Bank Financial Institution
ownership at the close of the taxable
PI = Part-Year Resident Individual (S
PA S corporations, partnerships or
year.
corporation only)
limited liability companies filing as
T = Trust
partnerships or PA S corporations for
PA S Corporation
federal income tax purposes use PA-
DE = Disregarded Entity
Enter the owner’s weighted average
20S/PA-65 Partner/Member/
I = Insurance Company
percentage of ownership for the
Shareholder Directory to list each
P = Partnership
taxable year.
partner/member/shareholder (owner)
S = S Corporation
involved with the entity within the tax
RI = Resident Individual
Name/Address
year.
L = LLC taxed as a Partnership
Enter the complete name, address,
LC = LLC taxed as a C Corporation
city, state and ZIP code of the
LS = LLC taxed as an PA S
partner/member/shareholder involved
Corporation
with the entity within the tax year.
C = C Corporation
NR = Nonresident Individual
Note.
To list additional owners
E = Estate
make a copy of the Directory.
X = Exempt
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