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

in full (no abbreviations) and in

NORTH BY NORTHWEST CO

NRC-I, Directory of Nonresident

capital letters. See

Foreign Address

1010 CLEAR ST

Owners – Individuals.

Instructions.

OTTAWA ONT K1A OB1

CANADA

Number of Nonresident

Individuals

Foreign Address

If the entity’s address does not fit

Enter the number of eligible

in the available spaces on the PA-40

nonresident individual owners

Instructions

NRC, Nonresident Consolidated

electing to file on the PA-40 NRC,

Income Tax Return, using this

If the entity is located outside the

Nonresident Consolidated Income

format, please include a separate

U.S., it is important to write the

Tax Return.

statement with the return showing

foreign address on the PA-40 NRC,

the complete address.

Nonresident Consolidated Income

A PA-20S/PA-65 Schedule

Tax Return, according to U.S. Postal

NRK-1 for each electing

Service standards.

nonresident individual owner

Fill In the Applicable

Failure to use these standards

must accompany the PA-40 NRC,

may delay processing or any corres-

Ovals

Nonresident Consolidated Income

pondence necessary to complete the

Tax Return.

processing of the return.

Type of Business Entity

To comply with foreign address

Fill in the appropriate oval

Line Instructions

standards, use the following rules

when completing the address portion

North American Industry

of the PA-40 NRC, Nonresident

Lines 1 through 5

Consolidated Income Tax Return.

Classification System

Pennsylvania-Source

●

Eliminate apostrophes, commas,

(NAICS) Code

periods and hyphens.

Taxable Income (Loss)

Provide your 6-digit federal NAICS

●

Write the name of the entity in the

Enter the Pennsylvania net taxable

code identified on Page 1 of your

spaces provided.

income (loss), by income class, from

federal Form 1120S or 1065.

●

Write the address in the space

the PA-20S/PA-65 Schedule NRK-1 of

provided, including street and

the electing nonresident individual

Amended Return

building name and number,

owners. If a loss, fill in the oval next

If the return is amended, fill in the

apartment or suite numbers, city

to the line.

oval. An amended PA-40 NRC,

name and city or provincial codes.

Nonresident Consolidated Income

●

Write only the name of the country

Line 6

Tax Return, can only be filed to

in the space provided for the city or

adjust the amounts on a return for

Total PA-Taxable Income

post office.

increases or decreases in amounts

Add the income on Lines 1 through 5.

●

Do not include any entries in the

due to amendments made by the

Do not add losses because different

state or ZIP code spaces on the PA-

entity to PA-20S/PA-65 Schedule

classes of income cannot be offset.

40 NRC, Nonresident Consolidated

NRK-1 or to correct errors. An

Income Tax Return.

amended PA-40 NRC, Nonresident

Guaranteed payments for

Consolidated Income Tax Return,

services, as shown on the PA-

Providing the address in this

cannot be filed to include a newly

20S/PA-65 Schedule NRK-1 of

format will better ensure that the

electing nonresident individual owner

a nonresident consolidated electing

department is able to contact the

or to reverse an election to include a

partner, must be added to the

entity if we need additional

nonresident individual owner income.

appropriate class of income.

information.

Below are two examples of

Final Return

Line 7

properly completed foreign

If the PA S corporation, partnership

addresses.

PA Tax Due Before

or limited liability company is out of

Allowable Credits

business, fill in this oval.

Foreign Address Example

Multiply the total on Line 6 by 3.07

DIETRICH ENTERPRISES

percent (0.0307) to calculate the

Date Out-of-Existence

HARTMANNSTRASSE 7

Pennsylvania income tax due before

Enter the date the entity went out of

5300 BONN 1

allowable credits.

existence.

FEDERAL REPUBLIC OF GERMANY

Line 8

Extension Requested

DIETRICH ENTERPRISES

Fill in the oval if the entity requested

Total PA Tax Withheld and

117 RUSSELL DR

an extension of time to file the PA-40

Submitted from Electing

LONDON W1PGHQ

NRC, Nonresident Consolidated

Nonresident Individual

ENGLAND

Income Tax Return. For more

Owners (Including

information, refer to

Extension of

Canada (Only) Address Example

carryover credit from the

Time To File.

The following address format may be

prior year)

used when the postal address

Total Number of

Enter the total of each electing

delivery zone number is included in

nonresident individual’s portion of tax

Nonresident Individuals

the address:

withheld and reported on the PA-

Enter the number of all nonresident

20S/PA-65 Schedules NRK-1, Line 6.

owners. Submit the PA-40 Schedule

This figure comes from the

Instructions for PA-40 NRC

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Instructions For Form Pa-40 Nrc - Nonresident Consolidated Income Tax Return - 2011 Page 5

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