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Part-Year Resident

death during the taxable year;

error on or reflect any change to the

and/or

original PA-20S/PA-65 Information

Owners

●

Return, whether or not an amended

A nonresident of Pennsylvania at

federal Form 1120S or federal Form

The requirements are different for PA

the close of business on the day

1065 was filed for that year.

S corporations and partnerships to

during the taxable year that he/she

To amend an original PA-20S/PA-

issue PA-20S/PA-65 Schedules RK-1

sold, exchanged, disposed of,

65 Schedule NRK-1, use a blank

and/or NRK-1 to its owners as

liquidated, redeemed his/her entire

schedule for the tax year to be

described below.

interest in the partnership.

amended and fill in the “Amended

Schedule” oval at the top of the

PA S Corporations Only

Note.

Income is considered

schedule. Do not send a copy of the

earned on the final day of the

Non Residency Period

original schedule. Complete the

tax year. If he/she is a nonresident

The PA S corporation must submit a

schedule by entering the corrected

on the last day of the year, he/she

separate PA-20S/PA-65 Schedule

information and submit it with the

will receive a PA-20S/PA-65 Schedule

NRK-1 for that portion of the tax year

amended PA-20S/PA-65 Information

NRK-1 showing Pennsylvania-source

during which the shareholder was a

Return. See “Where To File” in the

income only.

nonresident of Pennsylvania.

PA-20S/PA-65 instructions.

A nonresident shareholder

CD Format for

prorates income based upon the

Completing the

number of days. The PA-20S/PA-65

Schedules RK-1

Schedule NRK-1 determines the

PA Schedule NRK-1

and/or NRK-1

shareholder’s pro rata distributive

share of each item reported on the

Entities that have a 100 or more

PA-20S/PA-65 Information Return by

Foreign Address

owners may submit the PA Schedules

subtracting the amount from Step 3

RK-1/NRK-1 in CD format; however,

Standards

from the total income (loss).

they must meet the department’s

Step 1. Determines the daily

If the PA S corporation, partnership

specifications. To receive the

amount by dividing the income (loss)

or entity formed as a limited liability

department’s specifications for CD

or credit by the number of days in

format, please send a request to

company that is classified as a partnership

the PA S corporation’s tax year.

RA-PTBO@pa.gov.

or PA S corporation for federal income tax

Step 2. Determines the

purposes is located outside the U.S., it

Only PA-20S/PA-65 Schedules

shareholder’s daily part by

is important to write the foreign

RK-1/NRK-1 can be included on the

multiplying the daily amount from

address on the PA-20S/PA-65

CD. Do not include federal returns,

Step 1 by the percentage of stock

Schedule NRK-1 according to U.S.

federal schedules K-1 and PA-

owned by the shareholder on each

Postal Service standards.

20S/PA-65 Information Returns.

day of the residency portion of the

Failure to use these standards

These documents must be sent in

PA S corporation’s tax year.

may delay processing or

paper form when submitting the

Step 3. Totals the shareholder’s

correspondence necessary to

Schedules RK-1/NRK-1 in CD format.

daily part for the number of days for

complete the processing of the

The PA-20S/PA-65 Information

which the shareholder was a

return.

Return will be considered incomplete

Pennsylvania resident. Multiply the

To comply with foreign address

if the federal information is not

shareholder’s daily amount from Step

standards, use the following rules

included with the paper return.

2 by the number of days the

when completing the address portion

Pennsylvania offers another

shareholder was a Pennsylvania

of the PA-20S/PA-65 Schedule

option, electronic filing, that does not

resident.

NRK-1.

have a filing limit on the number of

●

Eliminate apostrophes, commas,

PA Schedules RK-1/NRK-1.

Note.

Income is allocated

periods and hyphens.

To obtain the electronic filing and

●

based on days residing in

Write the name of the entity in the

payment formats or to obtain

Pennsylvania. The owner will receive

spaces provided.

additional information on electronic

a PA-20S/PA-65 Schedule RK-1 and

●

filing and payment options visit

Write the address in the spaces

NRK-1. Each will reflect his/hers

Revenue’s e-Services Center on the

provided, including street and

proportionate share of income earned

department’s website.

building name and number,

while a resident and a nonresident.

apartment or suite numbers, city

How To Amend

name and city or provincial codes.

Partnerships Only

●

Write only the name of the country

PA Schedule NRK-1

in the space provided for the city or

Non Residency Period

Where an amendment to the PA-

post office.

A nonresident partner reports income

20S/PA-65 Information Return

●

Do not include any entries in the

based upon his/her residency status

results in a need to amend the PA-

state or ZIP code spaces on the PA-

at year-end and does not prorate the

20S/PA-65 Schedules NRK-1, an

20S/PA-65 Schedule NRK-1.

income. The partnership must submit

amended PA-20S/PA-65 Schedule

Providing the address in this

a separate PA-20S/PA-65 Schedule

RK-1 must be forwarded to the PA

format will better ensure that the

NRK-1 for each individual partner if

Department of Revenue with the

department is able to contact the

during the partnership’s taxable year

amended tax return, and a copy

entity if additional information is

the partner was:

must be provided to each owner.

required.

●

A nonresident of Pennsylvania at

An amended PA-20S/PA-65

Below are examples of properly

the close of the taxable year;

Information Return and an amended

completed foreign addresses.

●

Deceased and a nonresident of

PA-20S/PA-65 Schedule NRK-1 for each

Pennsylvania at the time of his/her

owner must also be filed to correct any

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Instructions for PA-20S/PA-65 Schedule NRK-1

Instructions For Form Pa-20s/pa-65 - Schedule Nrk-1 - Nonresident Schedule Of Shareholder/partner/beneficiary Pass Through Income, Loss And Credits - 2012 Page 2

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