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2021 PA-40 ES PARTNERSHIP, PA S CORPORATION AND FIDUCIARY
DECLARATION OF ESTIMATED WITHHOLDING TAX FOR PARTNERSHIPS, S CORPORATIONS AND FIDUCIARIES
DECLARATION OF ESTIMATED WITHHOLDING TAX,
FIDUCIARY, ESTATES AND TRUST (PA-40 ES)
The PA-40 ES (P/S/F) is used by a partnership, PA S
corporation, estate or trust to remit its nonresident
withholding tax payments. These instructions provide
information regarding the nonresident withholding tax.
The PA-40 ES (P/S/F) is also used by an estate or trust to
remit estimated tax payments. For instructions and rules on
calculating the estimated tax, see REV-413 (F), Instructions
for Estimating PA Fiduciary Income Tax, and REV-414 (F),
Estates and Trusts Worksheet for Estimated Tax.
WHO MUST WITHHOLD AND REMIT
Partnerships, PA S corporations, estates and trusts with
taxable PA-source income are:
• Jointly liable with their nonresident partners,
shareholders, members and beneficiaries for payment
of tax on such income to the extent allocable to the
nonresidents; and
• Authorized and required to withhold such tax from the
nonresidents and remit the tax to Pennsylvania.
The imposition of the tax against the partnership, PA S
corporation, estate or trust does not change the filing
requirements or the tax liability of its nonresident partners,
shareholders, members or beneficiaries.
The nonresidents are entitled to claim a credit on their
annual returns for the tax withheld and treat the income as
income subject to withholding in calculating any other
personal estimated taxes. The partnership, PA S
corporation, estate or trust may not reduce its withholding
requirement by any estimated payments made by the
nonresident owner or beneficiary.
PENALTY FOR FAILURE TO WITHHOLD
Pennsylvania law imposes a penalty for failure to remit
nonresident withholding on or before the 15th day of the
fourth month following the end of the taxable year. The
penalty is 5 percent per month or fraction thereof, to a
maximum of 50 percent, of the nonresident withholding due.
FORMS AND TIMEFRAME TO MAKE NONRESIDENT
WITHHOLDING TAX PAYMENTS
Partnerships, PA S corporations, estates and trusts with
taxable PA-source income are required to withhold and remit
PA personal income tax from the income of the nonresident
owners or beneficiaries. The withholding must be remitted
to the department by April 15th for calendar year filers (or
the 15th day of the fourth month after the close of the taxable
year for fiscal year filers). The department encourages
withholding to be remitted quarterly throughout the tax year
using the PA-40 ES (P/S/F) coupon. Final withholding
payments should be remitted with the PA-20S/PA-65, PA-41
or REV-276 (in the case of an extension).
HOW TO COMPLETE THE PA-40 ES (P/S/F)
Use a separate PA-40 ES (P/S/F) for each payment.
• For fiscal filers only, enter the Beginning and Ending tax
period dates;
• Enter the payment in the Payment Amount block;
• Make the check or money order payable to PA
Department of Revenue, printing the entity’s FEIN and
“2021 Nonresident Tax Payment” on the check or
money order;
• Do not staple or attach the payment the PA-40 ES
(P/S/F); Mail the payment and the PA-40 ES (P/S/F) to
the following address:
t
Detach here
t
DEPARTMENT USE ONLY
EMPLOYER IDENTIFICATION NUMBER
NAME
NAME
(CONTINUED)
FIRST LINE OF ADDRESS
(P.O. BOX, APT. NO., SUITE, FLOOR, RR NO., ETC.)
CITY STATE ZIP PHONE NUMBER
SECOND LINE OF ADDRESS
PAYMENT AMOUNT
2021 PA-40 ES DECLARATION OF ESTIMATED WITHHOLDING TAX
FISCAL FILERS ONLY - BEGINNING
DATE FILED
FISCAL FILERS ONLY - ENDING
Make check or money order
payable to the Pennsylvania
Department of Revenue
DECLARATION OF THE ESTIMATED TAX
(DR) 01-21
F – FIDUCIARY (ESTATE or TRUST)
C – (PARTNERSHIP, ASSOCIATION
or PA S CORPORATION)
TYPE OF ACCOUNT (MUST FILL IN OVAL)
PA-40 ES (P/S/F)
(DR) 01-21 (FI)
s s
2102510050
s s
