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

File your PA-65 Corp, Directory of

●

partnerships for federal income tax

correct the error by completing and

Corporate Partners, on or before the

purposes did not forward a complete

filing a PA-65 Corp, Directory of

15th day of the fourth month

copy of its federal return to the

Corporate Partners, and clearly mark

following the close of the fiscal year.

Bureau of Corporation Taxes with the

the amended oval;

A partnership may use a 52/53

RCT-101, PA Corporate Tax Report, it

●

enclose a statement explaining the

week-year if it keeps its books on

must include a complete copy of

reasons an amended return is being

that basis.

federal Form 1065, including federal

filed; and

Schedules K-1.

●

enclose a copy of the amended

Where the partnership should

Extension of Time To

federal Form 1065.

mail the PA-65 Corp, Directory of

File

Corporate Partners, depends whether

The PA-65 Corp, Directory of

there is a corporate net income

An extension of time to file is not

Corporate Partners, must be

withholding payment. Choose the

available for the PA-65 Corp,

amended if the partnership

appropriate mailing address:

Directory of Corporate Partners. The

amends federal Form 1065.

PA-65 Corp, Directory of Corporate

Without Payment:

Partners, is a form for withholding

Tax Year 2011 and Forward

PA DEPARTMENT OF REVENUE

corporate net income tax for a

Beginning with tax year 2011, the

BUREAU OF INDIVIDUAL TAXES

nonfiling corporate partner which

department will accept amended PA-

PO BOX 280509

indicates how much of the payment

65 Corp, Directory of Corporate

HARRISBURG PA 17128-0509

should be allocated to each corporate

Partners including corresponding

partner. It is not a tax return and

forms and schedules filed through

Include the PA-20S/PA-65

therefore has no extension provision.

Federal/State e-File.

information return, if applicable; PA-

The corporate net income tax

To file a 2010 amended return

65 Corp, Directory of Corporate

withholding payment must be

through Federal/State E-File, visit

Partners; PA-20S/PA-65 Schedule H-

remitted with the PA-65 Corp,

Revenue’s e-Services Center at

Corp and the federal return.

Directory of Corporate Partners. See

How To

Pay.

Follow all the steps listed above

With Payment:

under “Prior to Tax Year 2011” with

PA DEPARTMENT OF REVENUE

How To Amend The

exception to the first bullet

BUREAU OF INDIVIDUAL TAXES

PA-65 Corp

referencing a paper return.

PO BOX 280502

HARRISBURG PA 17128-0502

Prior to Tax Year 2011

Under-Reported Income

Include PA-20S/PA-65

An amended PA-65 Corp, Directory of

(Tax Due)

information return, if applicable; PA-

Corporate Partners cannot be filed

65 Corp, Directory of Corporate

If the partnership under reported

through Federal/State e-file prior to

Partners; PA-20S/PA-65 Schedule H-

income, erroneously claimed credits

tax year 2011.

Corp; PA-20S/PA-65 Schedule CP;

or deductions to which it was not

When amending a PA-65 Corp,

CNI payment and the federal return.

entitled, or events transpired that

Directory of Corporate Partners filed

increased reportable Pennsylvania-

through Federal/State e-file prior to

Important.

taxable income, including an IRS

Mail the PA-65

tax year 2011, you must use the

Report of Change, the entity must

Corp, Directory of Corporate

appropriate paper form.

file an amended PA-65 Corp,

Partners, separate from all other

If after filing the PA-65 Corp,

Directory of Corporate Partners,

Pennsylvania tax returns.

Directory of Corporate Partners, the

within 30 days from the

●

partnership discovers that an

Do not send corporate net income

determination of such increase.

incorrect PA-65 Corp has been

tax withholding payments to the

The entity owners must also file

submitted to the department, the

Bureau of Corporation Taxes.

an amended Pennsylvania tax return

partnership must submit an amended

●

Do not mail the PA-20S/PA-65

within 30 days of the discovery of the

PA-65 Corp, Directory of Corporate

Information Return with the RCT-

error to report any increase in

Partners.

101, PA Corporate Tax Report.

income for taxes due.

For tax years prior to 2011, to

amend the PA-65 Corp, Directory of

Apportionment

Where To File

Corporate Partners, that was

When the partnership has at least

originally filed through Federal/State

Partnerships, including entities

one partner that is a corporation

e-file or paper-filed, you must obtain

formed as limited liability companies

subject to corporate net income tax,

paper form PA-65 Corp, Directory of

that are classified as partnerships for

the partnership must also submit a

Corporate Partners for the year you

federal income tax purposes has

PA-20S/PA-65 Schedule H-Corp. The

want to amend, and follow the

partners that are nonfiling C

PA-20S/PA-65 Schedule H-Corp

instructions.

corporations or 100 percent owned

provides the corporate partner with

The partnership must:

by C corporations must submit the

the apportionment information

●

obtain the paper form PA-65 Corp,

PA-65 Corp, Directory of Corporate

needed to complete the RCT-101, PA

Directory of Corporate Partners, for

Partners, PA-20S/PA-65 Schedule CP,

Corporate Tax Report.

the year you want to amend. Do not

PA-20S/PA-65 Schedule H-Corp, and

submit a copy of your original

corporate net income tax payment. If

PA-65 Corp, Directory of

entities formed as limited liability

Corporate Partners;

companies that are classified as

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Instructions for PA-65 Corp

Instructions For Form Pa-65 Corp - Directory Of Corporate Partners - 2011 Page 4

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