Instructions For Form Pa-40 Nrc - Nonresident Consolidated Income Tax Return

In order to obtain any refunds,

How To Amend the

the same envelope with the PA-40

owners must also file an amended

NRC, Nonresident Consolidated

PA-40 Nonresident

Pennsylvania tax return within three

Income Tax Return. If available,

years of the original due date of their

enclose the 2011 Nonresident

Consolidated Income

return.

Withholding Tax Payment substitute

Tax Return

voucher (approved vendor form).

Print the entity's federal employer

Under-Reported Income

If after filing the PA-40 NRC,

identification number (FEIN) and

Nonresident Consolidated Income

(Tax Due)

2011 Final Nonresident Withholding

Tax Return, an entity discovers that

If the entity under reported income,

on the check or money order. See

an incorrect return has been

erroneously claimed credits or

Where to

File.

submitted to the department and/or

deductions to which it was not

Do not staple the check or money

federal Form 1065 or federal Form

entitled, or events transpired that

order to your return.

1120S has been amended or if the

increased reportable Pennsylvania-

Internal Revenue Service changes or

taxable income, including an IRS

corrects any item of income, gain or

Report of Change, the entity must file

Completing the

loss previously reported, the entity

an amended PA-40 NRC, Nonresident

must submit an amended PA-40

PA-40 NRC

Consolidated Income Tax Return

NRC, Nonresident Consolidated

within 30 days from the determination

Income Tax Return to the

of such increase. The amended PA-

Federal Employer

Pennsylvania Department of

20S/PA-65 Schedules NRK-1 must

Revenue.

Identification Number

show the corrected Pennsylvania-

To amend your original 40 NRC,

(FEIN)

taxable income so the nonresident

Nonresident Consolidated Income

Enter the FEIN of the PA S

shareholders can report the correct

Tax Return, use a tax return form for

corporation or partnership.

Pennsylvania income on their

the tax year that is to be amended

Pennsylvania tax return.

and fill in the “Amended Information

PA S Corporation Name or

The entity and owners must also

Return” oval at the top of the tax

file an amended Pennsylvania tax

Partnership Name

return. Do not send a copy of your

return within 30 days of the

Enter the complete name of the

original return. Complete the return

discovery of the error to report any

entity or business.

by entering the corrected information

increase in income for taxes due.

and submit it with the amended PA-

First Line of Address

20S/PA-65 Schedules NRK-1. Clearly

Where To File

Enter the street address. If the

mark the “Amended Schedule” oval

address has an apartment number,

on PA-20S/PA-65 Schedules NRK-1

Any entity filing on behalf of its

suite, or RR number, enter after the

and provide a copy to each owner.

qualifying electing nonresident

street address.

See

Where to File

individual owners, must submit a PA-

40 NRC, Nonresident Consolidated

Note.

Important.

Income Tax Return with or without

If the street address

If an amended

payment and the appropriate

along with the apartment

PA-20S/PA-65 Schedule NRK-

schedules to:

number, suite, or RR number does

1 is issued, the original PA-40 NRC,

not fit on the first line of address,

Nonresident Consolidated Income

PA DEPARTMENT OF REVENUE

enter the street address on the

Tax Return must also be amended to

CONSOLIDATED RETURN

second line of address and the

reflect the changes on the PA-

PO BOX 280418

apartment number, suite, or RR

20S/PA-65 Schedule NRK-1.

HARRISBURG PA 17128-0418

number on the first line of address.

Over-Reported Income

If the tax of the nonresident

Second Line of Address

(Refund Claim)

owners exceeds the nonresident

Enter the post office box, if

If the entity over reported income,

withholding tax payments, the entity

applicable. If there is no post office

failed to claim allowable credits,

must pay the deficiency by the date

box, leave the second line of address

failed to report allowable deductions,

prescribed for filing the PA-40 NRC,

blank.

or events transpired that decreased

Nonresident Consolidated Income

For a foreign address enter the

its reportable Pennsylvania-taxable

Tax Return. The entity makes the

city or municipal designation. See

income, including an IRS Report of

final/catch-up payment with the PA-

Foreign Address Example.

Change, the entity must file an

40 NRC, Nonresident Consolidated

For a Canadian address, enter the

amended PA-40 NRC, Nonresident

Income Tax Return or with an

city and postal delivery zone number.

Consolidated Income Tax Return.

extension request.

See the example for Canada.

The amended return must be filed

within three years of the original due

How To Pay

Important.

If the address

date of the PA-40 NRC, Nonresident

has only a post office box,

Consolidated Income Tax Return.

Final Payment of

enter on the first line of address.

The amended PA-20S/PA-65

Nonresident Withholding

Schedules NRK-1 must show the

City, State and ZIP Code

corrected Pennsylvania-taxable

Tax with the PA-40 NRC,

Enter the appropriate information in

income, so the nonresident

Consolidated Income Tax

each box. For foreign address, the

shareholders or partners can report

Return

bottom lines of the address should

the correct income on their

Submit a check or money order made

show only the country name, written

Pennsylvania tax return.

payable to the PA Dept of Revenue in

- 4 -

Instructions for PA-40 NRC

Instructions For Form Pa-40 Nrc - Nonresident Consolidated Income Tax Return - 2011 Page 4

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