Instructions For Form Pa-40 Nrc-I - Directory Of Nonresident Owners (Individuals) - 2012

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2012
Pennsylvania Department of Revenue
Instructions for PA-40 NRC-I
Directory of Nonresident Owners (Individuals)
Do Not Use This Schedule to List Entities
Note.
The address for
Completing the
General Information
nonresident individuals will be
reported on the PA-20S/PA-65 NRK-1
PA-40 NRC-I
and the withholding will be reported
Purpose of Schedule
on both the PA-40 Schedule NRC-I,
The PA-40 Schedule NRC-I is a
filed with the PA-40 Nonresident
FEIN
directory used by PA S corporations,
Consolidated Income Tax Return
Enter the nine-digit federal employer
partnerships and entities formed as
ONLY and PA-20S/PA-65 NRK-1,
identification number (FEIN) of the
limited liability companies that are
Line 6.
entity or business as shown on the
classified as partnerships or PA S
PA-20S/PA-65 Information Return.
corporations for federal income tax
Amended Schedule
purposes to identify individual
If this is an amended schedule, fill in
Business Name
owners (partners, members,
the oval. The PA-40 Schedule NRC-I
Enter the complete name of the
shareholders), the amount of
can only be amended for tax withheld
entity or business as shown on the
withholding paid on behalf of the
or owner’s percentage. No other
PA-20S/PA-65 Information Return.
nonresident individual owners, and to
amendment is allowed because an
identify if the nonresident individual
entity cannot be included on the PA-
has been included on a PA-40 NRC,
Line Instructions
40 NRC, Nonresident Consolidated
Nonresident Consolidated Income
Income Tax Return.
Tax Return.
PA-40 Schedule NRC-I may not
Any PA S corporation, partnership
Nonresident Individual
be amended to include a newly
or entity formed as a limited liability
Owners
electing nonresident individual owner
company classified as a partnership
Enter the nine-digit Social Security
or to reverse an election to include a
or PA
S
corporation for federal
number of each nonresident
nonresident individual owner.
income tax purposes filing the PA-40
individual owner.
NRC, Nonresident Consolidated
Owner’s Percentage of
Income Tax Return on behalf of its
Check Box If Owner is
Ownership and Liabilities
qualifying electing nonresident
Included on the PA-40 NRC,
individual owners (partners,
Enter the nonresident individual
Nonresident Consolidated
members, shareholders) must
owner’s percentage of ownership and
submit:
Income Tax Return
liabilities in decimals.
● PA-40 Schedule NRC-I listing each
Check the block for nonresident
nonresident individual owner; and
Tax Withheld for each
individual owners participating in the
● PA-20S/PA-65 Schedules NRK-1
PA-40 NRC, Nonresident
Owner
for each nonresident individual owner
Consolidated Income Tax Return.
Enter the amount of tax withheld for
included on the PA-40 NRC,
each individual owner. Enter whole
Nonresident Consolidated Income
Name
dollars only.
Tax Return.
Enter the name of every nonresident
individual owner that received a PA-
Caution.
Do not use more
Note.
The PA-40 Schedule
20S/PA-65 Schedule NRK-1 from the
than one line per entry. If you
NRC-I should only be
PA S corporation, partnership or
enter a Social Security number in
submitted with the PA-40 NRC
limited liability company. If additional
Lines 1 through 25, every field within
Nonresident Consolidated Income
space is required, make copies of this
that line must be completed.
Tax Return. Do not submit this
schedule.
schedule with any other Pennsylvania
tax return.
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