Instructions For Pa-65 Corp - Directory Of Corporate Partners

2012

Pennsylvania Department of Revenue

Instructions for PA-65 Corp

Directory of Corporate Partners

What’s New

the PA-65 Corp, Directory of

separately. It is available through tax

Corporate Partners, to fulfill its

preparers or computer software.

PA Account # was changed to

Pennsylvania filing requirement and

When using Fed/State e-file to file,

Revenue ID.

does not complete the PA-20S/PA-65

the department sends an

For the 2012 tax year, a

Information Return.

acknowledgement directly to you, the

corporation’s Revenue ID is its

tax professional or Electronic Return

seven-digit PA Tax Account ID OR a

Note.

Originator (ERO). Whoever submits

The PA-65 Corp,

new, unique, 10-digit number

the tax return will receive the

Directory of Corporate

assigned by the department to a

acknowledgement.

Partners, is not used for personal

taxpayer, separate from any

The PA-65 Corp, Directory of

income tax purposes

federally issued identification

Corporate Partners can be filed

number(s) or Pennsylvania license

through Fed/State e-file through an

Important.

Entities that are

number(s).

approved vendor that has tested with

publicly traded, real estate

As the department transitions to

and been approved by the

investment trusts or regulated

an integrated tax system, a 10-digit

department to offer electronic filing

investment companies are not

Revenue ID number will be assigned

in Pennsylvania. Even if a vendor is

subject to these corporate net

and communicated to each taxpayer.

federally approved, they also must

income tax withholding

A corporation’s PA Tax Account ID

be approved by Pennsylvania. As a

requirements.

will continue to be accepted by the

result, every year vendors must go

department on tax forms and

through a testing process for the

Electronic Filing

schedules, but upon assignment of a

department's approval of their

10-digit Revenue ID to a taxpayer,

software. When the vendors

the department will begin using the

Fed/State e-File for S

complete the testing process, they

10-digit Revenue ID on outbound

will be listed on Revenue’s e-Services

Corporations and

correspondence in lieu of referencing

Center.

Partnerships

the Tax Account ID.

The Pennsylvania Department of

International ACH

Revenue will accept original, and

General Information

beginning with tax year 2011,

Transactions

amended PA-65 Corp, Directory of

The Federal Office of Foreign Assets

Purpose of Form

Corporate Partners including

Control has imposed additional

corresponding forms and schedules

reporting requirements on all

A partnership (domestic or foreign

filed through the Modernized e-File

electronic banking transactions that

general partnership, joint venture,

(MeF) platform provided by the IRS

limited partnership, limited liability

directly involve a financial institution

(also known as the Fed/State

company, business trust or other

outside of the territorial jurisdiction

Partnership e-File Program).

unincorporated entity that for federal

of the U.S. These transactions are

called international ACH transactions

income tax purposes is classified as a

Important.

An amended PA-

(IAT). Presently, the Pennsylvania

partnership) uses the PA-65 Corp,

65 Corp, Directory of

Directory of Corporate Partners for

Department of Revenue does not

Corporate Partners, filed through

the following:

support IAT ACH debit transactions.

Fed/State e-file will only be accepted

●

Taxpayers who instruct the

Remit corporate net income tax

for tax years 2011 and forward. An

department to process electronic

withheld on behalf of the

amended PA-65 Corp, Directory of

banking transactions on their behalf

partnership’s nonfiling corporate

Corporate Partners, may not be filed

are certifying that the transactions

partners that are domestic or foreign

through Fed/State e-file prior to tax

do not directly involve a financial

(incorporated in state/country other

year 2011. See

How To Amend the

institution outside of the territorial

than Pennsylvania/U.S.) C

PA-65 Corp

prior to 2011.

jurisdiction of the U.S at any point in

corporations;

Corporate net income tax

the process.

●

When the partnership’s corporate

withholding payments made on

partners have not filed an RCT-101,

behalf of nonfiling corporate owner(s)

Who Must File

PA Corporate Tax Report for the prior

can only be paid electronically if the

or current tax year(s) or the fiscal

The following partnerships must file

PA-65 Corp, Directory of Corporate

year in which the partnership’s/

the PA-65 Corp, Directory of

Partners, is filed through Fed/State

limited liability company’s year ends;

Corporate Partners:

e-file. Visit Revenue’s e-Services

and

●

Center for more information.

Partnerships owned 100 percent by

●

When the partnership is owned 100

The Fed/State Partnership e-File

C corporations; or

Program allows the federal and state

percent by C corporations. The

●

Partnerships remitting corporate

partnership is required to complete

returns to be filed together or

net income withholding on behalf of

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Instructions For Pa-65 Corp - Directory Of Corporate Partners - 2012

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