Instructions For Withholding Pa Personal Income Tax From Nonresident Owners By Partnerships And Pa S Corporations (Page 2 of 2) in pdf

FORM PA-40ESR (F/C) DECLARATION OF ESTIMATED

PART 6. AMENDING NONRESIDENT QUARTERLY

PERSONAL INCOME TAX

WITHHOLDING TAX PAYMENTS

Partnerships or PA S corporations filing a nonresident quarterly with-

The partnership or PA S corporation may have a change in income

holding tax return for the first time should use Forms PA-40ESR

or credits during the year that would require it to change or amend

(F/C). Thereafter, the department will provide preprinted Forms PA-

its nonresident quarterly payments. To amend, refigure the nonresi-

40ES (P/S).

dent tax using Form REV-414(P/S). Then subtract the payments

IMPORTANT:

made to date. Make the remaining payments using the table.

When filing Form PA-40ESR (F/C), enter the Federal Employer

PART 7. PENALTY FOR FAILURE TO WITHHOLD

Identification Number (FEIN) of the partnership or PA S corporation;

never use the Social Security number of an owner.

PA law imposes a 5 percent penalty for failure to pay on or before

the due date the quarterly withholding tax on the distributive PA

Complete the other identification information on the left-hand side

taxable income of nonresident partners and shareholders. The

of the coupon. In the middle column, fill in the oval to indicate the

account is for a partnership, association, or PA S corporation. In

penalty is 5 percent per month or fraction thereof, to a maximum of

the right-hand column, enter the fiscal year information if applica-

50 percent, of the nonresident quarterly withholding tax due.

ble, as well as the amount of payment or declaration of tax (see

SAFE HARBOR RULES

instructions under Part 5 for specific information about how to

complete these lines).

The department will not impose the penalty when:

1. The total timely nonresident withholding tax payments and

PART 5. HOW TO COMPLETE AND USE THE DECLARATION OF

credits are at least equal to an amount calculated using the cur-

NONRESIDENT WITHHOLDING TAX FORM

rent year’s tax rate times the net taxable income of nonresident

There is a separate Form PA-40ES (P/S) for each period. Submit the

partners or shareholders on its prior year’s information return

form only when a payment is due, and:

(this exception does not apply if no return was filed in the prior

• Enter the amount calculated on Line 4, Part A of Form REV-414

year); or

(P/S), Partnerships and PA S Corporations Withholding Tax

Worksheet, in the Declaration of Nonresident Withholding Tax

2. For each installment period, the timely nonresident withholding

Block;

tax payments and credits are at least 90 percent of the actual

• Enter the payment in the Amount of Your Payment area;

tax due on the income earned or received by the nonresident

• Make the check or money order payable to PA Dept. of Revenue,

partners or shareholders for each installment period.

printing the last four digits of the entity’s FEIN and Nonresident

PART 8. FORMS ORDERING

Tax Payment on the check or money order;

If the partnership or PA S corporation did not receive its preprinted

• Do not staple or attach the payment to Form PA-40ES (P/S);

forms or they were damaged or lost, order Forms PA-40ESR (F/C).

• Mail Form PA-40ES (P/S) and check in the envelope provided;

For answers to common questions and to obtain other tax forms,

• Fill in the record of nonresident tax payments in Part C of the

2011 Withholding Tax Worksheet.

schedules and instructions from the department, you may:

Do not use Form PA-40ESR (F/C) form or any other facsimile form

• Call 1-888-PATAXES (1-888-728-2937) -- Within the local

when you can use a preprinted Form PA-40ES (P/S).

Harrisburg area, call (717) 425-2533;

Use only the properly dated Form PA-40ES (P/S) for each nonresi-

• Visit the department’s website at

dent quarterly withholding payment.

• Send e-mail requests for forms to the department at

IMPORTANT:

ra-forms@state.pa.us; or

The department personalizes each Form PA-40ES (P/S) form with

the partnership or PA S corporation identification information, includ-

Send written requests for Form PA-40ESR (F/C) to:

ing an encrypted version of the entity’s federal EIN in the unique line

of information that the department uses to post the payments. DO

PA DEPARTMENT OF REVENUE

NOT GIVE THESE FORMS TO ANY OTHER TAXPAYER. THIS

TAX FORMS SERVICE UNIT

MAY CAUSE THE ENTITY’S PAYMENT TO BE APPLIED TO AN

711 GIBSON BOULEVARD

INCORRECT ACCOUNT.

HARRISBURG PA 17104-3200

DO NOT MAKE CORRECTIONS ON YOUR FORMS PA-40ES

(P/S). IF THE PREPRINTED INFORMATION IS INCORRECT,

DO NOT USE THIS ADDRESS TO SEND PAYMENTS.

COMPLETE A PA-40ES CORRECTION FORM, (FORM REV-459)

and mail it to:

Send written requests for preprinted Form PA-40ES (P/S) to:

PA DEPARTMENT OF REVENUE

BUREAU OF INDIVIDUAL TAXES

PIT DELINQUENT TAX DIVISION

PO BOX 280510

HARRISBURG PA 17128-0510

DO NOT USE THIS ADDRESS TO SEND PAYMENTS.

The department will only provide new forms when you make a

You may also contact a Revenue district office for forms or assistance.

change to your tax identification number or name. The department

These offices are listed on the reverse side of the Partnerships and

will make address changes for the next year's nonresident quarter-

ly withholding tax forms.

PA S Corporations Withholding Tax Worksheet, Form REV-414 (P/S).

Instructions For Withholding Pa Personal Income Tax From Nonresident Owners By Partnerships And Pa S Corporations Page 2

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