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

2011

Pennsylvania Department of Revenue

Instructions for PA-65 Corp

Directory of Corporate Partners

The partnership is required to

acknowledgement directly to you,

What’s New

complete the PA-65 Corp, Directory

your tax professional or Electronic

Beginning with tax year 2011, the

of Corporate Partners, to fulfill its

Return Originator (ERO). Whoever

Pennsylvania Department of Revenue

Pennsylvania filing requirement and

submits the tax return will receive

will accept amended PA-65 Corp,

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

the acknowledgement.

Directory of Corporate Partners

The PA-65 Corp, Directory of

Information Return.

including corresponding forms and

Corporate Partners can be filed

schedules filed through Federal/State

Important.

through Federal/State e-file through

Entities that are

e-file. See

Electronic

Filing.

an approved vendor that has tested

publicly traded, real estate

“Outside U.S.” was added under

with and been approved by the

investment trusts or regulated

the foreign entity oval.

department to offer electronic filing

investment companies are not

The signature section was revised

in Pennsylvania. Even if a vendor is

subject to these corporate net

to include:

federally approved, they also must

income tax withholding

●

A declaration for tax return

be approved by Pennsylvania. As a

requirements.

signatures;

result, every year vendors must go

●

Print/type name of general partner,

through a testing process for the

Electronic Filing

principal officer or authorized

department's approval of their

individual;

software. When the vendors

Federal/State e-File for S

●

complete the testing process, they

Signature of general partner,

Corporations and Partnerships

will be listed on Revenue’s e-Services

principal officer or authorized

The Pennsylvania Department of

Center.

individual;

Revenue will accept original, and

●

Print/type preparer’s name; and

beginning with tax year 2011,

International ACH

●

A self-employed check box for the

amended PA-65 Corp, Directory of

Transactions

preparer

Corporate Partners including

corresponding forms and schedules

The Federal Office of Foreign Assets

filed through the Modernized e-File

Control has imposed additional

General Information

(MeF) platform provided by the IRS

reporting requirements on all

(also known as the Federal/State

electronic banking transactions that

Partnership e-File Program).

Purpose of Form

directly involve a financial institution

outside of the territorial jurisdiction

A partnership (domestic or foreign

Important.

An amended PA-

of the United States. These

general partnership, joint venture,

65 Corp, Directory of

transactions are called International

limited partnership, limited liability

Corporate Partners, filed through

ACH Transactions (IAT). Presently,

company, business trust or other

Federal/State e-file will only be

the Pennsylvania Department of

unincorporated entity that for federal

accepted for tax years 2011 and

Revenue does not support IAT ACH

income tax purposes is classified as a

forward. You may not file an

Debit Transactions. Taxpayers who

partnership) uses the PA-65 Corp,

amended PA-65 Corp, Directory of

instruct the department to process

Directory of Corporate Partners for

Corporate Partners, through

electronic banking transactions on

the following:

Federal/State e-file prior to tax year

their behalf are certifying that the

●

remit corporate net income tax

2011. See

How To Amend the PA-65

transactions do not directly involve a

withheld on behalf of the

Corp

prior to 2011.

financial institution outside of the

partnership’s nonfiling corporate

Corporate net income tax

territorial jurisdiction of the United

partners that are domestic or foreign

withholding payments made on

States at any point in the process.

(incorporated in state/country other

behalf of nonfiling corporate owner(s)

than Pennsylvania/U.S.) C

can only be paid electronically if the

Who Must File

corporations;

PA-65 Corp, Directory of Corporate

The following partnerships must file

●

when the partnership’s corporate

Partners, is filed through Federal/

the PA-65 Corp, Directory of

partners have not filed an RCT-101,

State e-file. Visit Revenue’s e-

Corporate Partners:

PA Corporate Tax Report for the prior

Services Center for more

●

partnerships owned 100 percent by

or current tax year(s) or the fiscal

information.

C corporations; or

year in which the partnership’s/

The Federal/State Partnership e-

●

limited liability company’s year ends;

partnerships remitting corporate

File Program allows you to file federal

and

and state returns together or

net income withholding on behalf of

●

separately. It is available through tax

their nonfiling C corporations subject

when the partnership is owned 100

preparers or computer software.

to corporate net income tax for

percent by C corporations.

When you file using Federal/State e-

Pennsylvania.

file, the department sends an

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Instructions For Form Pa-65 Corp - Directory Of Corporate Partners - 2011

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