Fill - Free fillable Form 2020: PA-40 NRC 2007510056 G THIS FORM (Pennsylvania) PDF form

Final Return

Amended Return

Extension Requested

NAICS Code

OFFICIAL USE ONLY

ENTER AMOUNTS FROM AND SUBMIT THE PA SCHEDULES NRK-1 OF THE ELECTING ELIGIBLE INDIVIDUALS

Number of

Nonresident

Individuals

electing to file

on this return

13b Amount of Line 12 to be credited to the 2021 Nonresident Withholding Account . . . . . . . . . . 13b

THIS FORM MAY BE USED FOR NONRESIDENT INDIVIDUAL PARTNERS/MEMBERS/SHAREHOLDERS.

ENTER THE PARTNERSHIP, LLC OR PA S CORPORATION NAME AND FEIN.

Date

Out-of-Existence

1 Apportioned Net Income (Loss) from the Operation of a Business, Profession,

or Farm, plus electing partners guaranteed payments for services . . . . . . . . . . . . . . . 1

2 Net Gain (Loss) from the Sale, Exchange, or Disposition of Property . . . . . . . . . . . . . . 2

3 Net Income (Loss) from Rents, Royalties, Patents, and Copyrights,

plus electing partners guaranteed payments for services . . . . . . . . . . . . . . . . . . . . . . . 3

4 Estate or Trust Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Gambling and Lottery Winnings (Loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

7 PA Tax Due Before Allowable Credits. Multiply Line 6 by the tax rate 3.07 percent . . . . . . . . . 7

8 Total PA Tax Withheld and Submitted for Qualifying Electing Nonresident

Individual Owners. See the Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Total Other Credits. Submit a PA-40 Schedule OC with supporting statement.

See PA-40 Schedule OC instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Total PA Credits. Add Lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 TAX DUE. If Line 7 is more than Line 10, enter the difference here. Make check payable

to PA Dept. of Revenue. See final payment in the PA-20S/PA-65 instructions . . . . . . . . . . . . 11

12 OVERPAYMENT. If Line 10 is more than Line 7, enter the difference here. Complete

Line 13a and/or Line 13b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

13a Amount of Line 12 to be refunded to the Partnership, LLC or PA S Corporation. . . . . . . . . . . 13a

The TOTAL of Lines 13a and 13b MUST equal Line 12.

LOSS

6 Total PA Taxable Income. Add the income on Lines 1 through 5. Do Not Add Losses . . . . . . 6

PA S Corporation Name or Partnership Name

ZIP CodeStateCity or Post Office

Second Line of Address

Country Code

FEIN

First Line of Address

TYPE OF BUSINESS ENTITY

(FILL IN ONE OVAL)

Under penalties of perjury, I declare I have examined this return, including accompanying schedules and statements, and to the best of my knowledge

and belief, it is true, correct and complete. Declaration of paid preparer is based on all information of which preparer has any knowledge.

Print/Type Name of General Partner, Principal Officer or

Authorized Individual

Print/Type Preparer’s Name Preparer’s Signature Date Daytime Phone Number

Signature of General Partner, Principal Officer or

Authorized Individual

Date

Paid Preparer’s Use Only

Daytime Phone Number

OFFICIAL USE ONLY

PA-40 NRC

Nonresident Consolidated

Income Tax Return

PA-40 NRC (EX) MOD 06-20

PA Department of Revenue

2020

Mark if Self-Employed

P - Partnership

S - PA S Corp

L - LLC

Total Number

of Nonresident

Individuals

2007510056

(FI)

START

➜

9 DIGIT - NO DASH

Use ALL CAPITAL LETTERS

for address information.

LIMITED TO 20 SPACES

Street Address - If Address has Apartment Number, Suite, RR No. - Place on this Line.

LIMITED TO 22 SPACES

PO Box

LIMITED TO 14 SPACES

MM/DD/YY

If a loss, enter "0"

Please Sign Your Return after printing.

MM/DD/YY

Please Sign Your Return after printing.

MM/DD/YY

TOP OF PAGE

Reset Entire Form

IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING

1PA-40 NRCwww.revenue.pa.gov

2020

Instructions for PA-40 NRC

Nonresident Consolidated Income Tax Return

PA-40 NRC IN (EX) MOD 06-20

Schedule NRC-I has been replaced with Page 2 of Schedule

NW for the 2020 tax year.

The Department has added a three-digit country code to

certain forms. If this code appears on a form and the entity

is out-of-country, it MUST be populated. You can find

the appropriate Country and State Codes at

https://www.iso.org/obp/ui#search. More information can

be found under Completing the PA-40 NRC in these

instructions.

PURPOSE OF FORM

The PA-40 NRC, Nonresident Consolidated Return, is a tax

return used to combine and report the income (losses), PA

tax withheld, credits, etc., of two or more qualifying electing

nonresident individual owners of a domestic or foreign pass-

through entity.

IMPORTANT: A pass-through entity with only one

qualified nonresident individual owner may not file the

PA-40 NRC on behalf of that owner. A PA-40, Personal In-

come Tax Return, must be filed by the individual to report

the income or loss from the pass-through entity.

NOTE: If an entity files a PA-40 NRC on behalf of its

qualifying electing nonresident individual owners,

those owners do not file the PA-40, Individual Income Tax

Return.

EFFECT OF FILING A CONSOLIDATED RETURN

Unless rejected, the department considers the PA-40 NRC,

Nonresident Consolidated Income Tax Return, a return filed

on behalf of a group of qualifying electing nonresident indi-

vidual owners that meet the individual filing requirements of

Pennsylvania personal income tax law.

The department’s acceptance of a PA-40 NRC is conditional

upon review to determine that it is a complete return and

that all documentation was submitted.

This return is subject to revocation upon audit or review. The

department retains the right at any time to require the filing

of a PA-40, Personal Income Tax Return, from any of the in-

dividual partners or shareholders.

The department also retains the right to withdraw and modify

the authority to file a PA-40 NRC.

IMPORTANT: A qualifying electing nonresident indi-

vidual owner may not change the election to file from

a PA-40 NRC to a PA-40 or vice versa after filing either

Pennsylvania tax return.

RECORDING DOLLAR AMOUNTS

Show money amounts in whole-dollars only. Eliminate any

amount less than $0.50 and increase any amount that is

$0.50 or more to the next highest dollar.

WHO MAY FILE

A pass-through entity may file the PA-40 NRC on behalf of

two or more qualifying electing nonresident individual own-

ers. See the definition of a qualifying electing nonresident

individual owner for additional information.

WHO MAY NOT FILE

The following may not file a PA-40 NRC:

● Any entity with only non-qualifying owners (see the def-

inition of a non-qualifying owner for additional informa-

tion);

● Any entity with only one qualifying electing nonresident

individual owner; and/or

● A fiscal year entity that has a short-year period return

and a fiscal year period return that end in the same cal-

endar year cannot file a PA-40 NRC for either period.

NOTE: Non-qualifying pass-through entity owners

must file a PA-40, Personal Income Tax Return, or PA-

41 Fiduciary Income Tax Return, if they cannot participate

in the PA-40 NRC.

ELECTION TO FILE

A document maintained by the pass-through entity that pro-

vides an assertion the individual nonresident owner is qual-

ified to participate in the filing of the PA-40 NRC. A review of

the election should be conducted annually to assure that

qualifying electing nonresident individual owners continue

to be eligible to participate. See Maintaining Records –

Signed Statements for additional information.

INDIVIDUAL

A natural person that includes the members of a partnership

or association and the shareholders of a Pennsylvania S

corporation.

PASS-THROUGH ENTITY

A pass-through entity is a PA S corporation, partnership or

limited liability company classified as a partnership or PA S

corporation for federal income tax purposes.

QUALIFYING ELECTING NONRESIDENT INDIVIDUAL

OWNER

Any nonresident individual who owns an interest in a pass-

through entity who meets the following additional

requirements:

WHAT’S NEW

GENERAL INFORMATION

DEFINITIONS

www.revenue.pa.gov2 PA-40 NRC

● Whose tax year is a calendar year;

● Who along with his or her spouse is a domiciliary of a

state or country other than Pennsylvania during the en-

tire calendar year;

● Who along with his or her spouse does not maintain a

permanent place of abode in Pennsylvania during the

calendar year;

● Who has no other Pennsylvania-taxable income derived

from, or connected with Pennsylvania sources other

than his or her distributive share of income or (loss) for

the calendar year; and

● Who elects to participate in the consolidated filing.

NON-QUALIFYING OWNER

Any pass-through entity owner other than a nonresident in-

dividual and all nonresident individuals with more than one

source of income or (loss) from Pennsylvania. Examples in-

clude, but are not limited to:

● Estates as owners of the pass-through entity;

● Trusts as owners of the pass-through entity (regardless

of how the trust is taxed);

● Other pass-through entities as owners of the pass-

through entity; and

● Individuals who own more than one pass-through entity

with Pennsylvania-source income or who may have any

other Pennsylvania income from any sources other than

the current pass-through entity such as:

○ Compensation;

○ Business or farm income or losses;

○ Gains or losses from the sale of property;

○ Rental income or losses;

○ Estate or trust income; and/or

○ Gambling or lottery winnings.

IMPORTANT: A list of qualifying electing nonresident

individual owners must be maintained by the pass-

through entity along with a separate list of non-qualifying

owners. Section II of the PA-20S/PA-65 Schedule NW must

be prepared. Schedule NW, Section II provides a list of all

nonresident individual owners (qualifying and non-qualify-

ing). See the separate instructions for PA-20S/PA-65 Sched-

ule NW, Section II for additional information.

SIGNED STATEMENTS

Every participating nonresident individual owner must make

an election to be part of the PA-40 NRC in writing each year.

The elections must be maintained in the pass-through en-

tity’s files. The pass-through entity must maintain for inspec-

tion at its principal office the following:

● A list of all nonresident owners with all pertinent infor-

mation for the owners including the names (list by last

name in alphabetical order), addresses, Social Security

numbers, ownership interests, distributive shares of total

taxable income, tax due before application of payments,

credits, shares of tax withheld or payments, and shares

of overpayment, if any.

● A signed statement from each qualifying electing non-

resident individual owner listed on the PA Schedule NW,

Nonresident Tax Withheld by PA S Corporations and

Partnerships, Section II, evidencing the individual’s elec-

tion to join in filing a Pennsylvania consolidated group

return for the taxable year.

NOTE: The department does not have an official elec-

tion form. However, it suggests that the statement in-

clude assertions regarding all five requirements that must

be met to be a qualifying electing nonresident individual

owner. It is the responsibility of the pass-through entity to

keep the election form it receives from its qualifying electing

nonresident individual owners as part of the pass-through

entity’s records. Do not submit the election form to the de-

partment.

The filing of a PA-40 NRC does not affect or change the re-

quirement for filing the PA-20S/PA-65, PA S

Corporation/Partnership Information Return. The pass-

through entity is still required to file the PA-20S/PA-65 and

issue PA-20S/PA-65 Schedules RK-1 and NRK-1 to its own-

ers. Please refer to the instructions for the filing of the PA-

20S/PA-65 Information Return.

The completed PA-40 NRC must be sent to the department

for each pass-through entity filing a PA-40 NRC return on be-

half of its qualifying electing nonresident individual owners.

CAUTION: The department will not accept federal

Form 1065 or 1120S Schedule K-1 because the fed-

eral schedule does not properly reflect the classified Penn-

sylvania-taxable income amounts. Please do not attach the

federal Schedules K-1 to the PA- 40 NRC. The PA-20S/PA-

65 Schedules NRK-1 submitted to nonresident individuals

should reflect Pennsylvania-taxable income to nonresidents.

IMPORTANT: Do not create a substitute PA-40 NRC

that has not been approved by the department. A

spreadsheet return is an unapproved and unacceptable tax

form. Unapproved tax forms filed with the department may

be rejected and returned to the taxpayer or tax return pre-

parer and may result in the imposition of interest and

penalty. In addition, unapproved tax forms filed with the de-

partment may delay the processing of refunds. If you are fil-

ing any tax form other than an official tax form, please review

Miscellaneous Tax Bulletin 2008-02 on the department’s

website.

File the current year PA-40 NRC on or before April 15, 2021,

including an extension date of Oct. 15, 2021.

If the due date falls on a Saturday, Sunday, or business hol-

iday, the entity must file its PA-40 NRC no later

than midnight on the first business day following the Satur-

day, Sunday, or business holiday. The U.S. Postal Service

postmark date on the envelope is proof of timely filing.

MAINTAINING RECORDS

FILING THE PA-40 NRC

WHAT TO FILE

WHEN TO FILE

3PA-40 NRCwww.revenue.pa.gov

Pennsylvania follows the same tax year as federal rules.

If the return cannot be filed by the original due date, request

an extension of time to file. See Extension of Time To File.

If the return is not filed by the original due date or extended

due date and the tax due is not paid by the original due date,

the department imposes late filing and underpayment penal-

ties.

CALENDAR-YEAR ENTITY

A pass-through entity must report all taxable income recog-

nized between Jan. 1 and Dec. 31.

CAUTION: The PA-40 NRC cannot be filed on a fiscal

year.

FISCAL YEAR ENTITY

A fiscal year is a period of 12 consecutive months without

regard to the calendar year. The fiscal year is designated by

the calendar year in which it ends. A fiscal year pass-through

entity reports all taxable income recognized during the fiscal

year.

A pass-through entity cannot file the PA-40 NRC on a fiscal

year.

However, fiscal year pass-through entities are allowed to file

the PA-40 NRC on behalf of its nonresident individual own-

ers as long as the nonresident individual qualifies and elects

to be included in the filing.

A fiscal year pass-through entity files the PA-40 NRC return

using forms for the year that includes the ending year of the

fiscal year period. While the pass-through entity files its re-

turn on forms using the beginning year of the fiscal year pe-

riod, the owners of the pass-through entity report the income

on forms using the ending year of the fiscal year period. See

When To File and the following Example.

EXAMPLE: ABC Company has a fiscal year from July 1,

2019 until June 30, 2020. ABC Company would file the PA-

20S/PA-65 Information Return, on the 2019 form – the be-

ginning year of the pass-through entity. ABC Company

would file the PA-40 NRC on the 2020 form – the ending

year of the pass-through entity. The Schedule NRK-1 for

each qualifying electing nonresident individual owner being

included on the 2020 PA-40 NRC verifies the income (loss)

earned during ABC Company’s fiscal year. The fiscal

beginning and ending dates are also reported on Schedule

NRK-1.

If the pass-through entity cannot file its PA-40 NRC on or

before the original return due date, the pass-through entity

must use REV-276, Application for Extension of Time to File,

to file for a 6-month extension.

The department will not grant an extension for more than 6

months except for taxpayers outside the U.S.

An extension for the PA-40 NRC is filed separately from ex-

tensions for business returns since nonresident individuals

may not file on a fiscal year basis. A federal extension does

not grant an extension of time to file the PA-40 NRC.

An extension of time to file the PA-40 NRC does not extend

the filing deadline for any other Pennsylvania tax return. A

pass-through entity must obtain a separate extension of time

to file all other Pennsylvania tax returns.

QUALIFYING FOR THE EXTENSION

When a pass-through entity requests an extension of time

to file the PA-40 NRC it extends the filing time for its quali-

fying electing nonresident owners also.

An extension of time to file a PA-40 NRC does not extend

the time for full payment of the nonresident withholding tax,

nor does it preclude the assessment of penalty and interest

for underpayment of tax due. Pay in full the amount reason-

ably estimated as the nonresident withholding tax due on or

before the original due date.

HOW TO OBTAIN AN EXTENSION OF TIME TO FILE

1. Properly estimate the pass-through entity’s current

year nonresident withholding tax liability using the in-

formation available to you.

2. Enter the pass-through entity’s tax liability on the REV-

276.

3. File the REV-276 on or before the original return due

date of the pass-through entity’s return along with a

check or money order for the current year nonresident

withholding tax liability.

File the REV-276 in sufficient time before the return due

date. The return due date is April 15, 2021 for calendar-year

filers and the 15th day of the fourth month following the close

of the fiscal year for fiscal year filers. The department will

not send a letter granting the extension however you will re-

ceive notification in the event the extension is denied.

MAIL FORM REV-276 TO:

PA DEPARTMENT OF REVENUE

BUREAU OF INDIVIDUAL TAXES

PO BOX 280504

HARRISBURG PA 17128-0504

HOW TO FILE THE EXTENDED PA-40 NRC

When filing a PA-40 NRC for which an extension was

requested, the pass-through entity should fill in the “Exten-

sion Requested” oval at the top of the PA-40 NRC.

NOTE: Do not submit the REV- 276 with the PA-40

NRC.

EXTENSION DUE DATES

See When to File.

An amended PA-40 NRC can only be filed to adjust the

amounts on a return for increases or decreases in amounts

due to amendments made by the pass-through entity to PA-

20S/PA-65 Schedule NRK-1 or to correct errors. An

amended PA-40 NRC cannot be filed to include any

additional electing nonresident individual owner or to re-

verse an election by removal of a non-qualifying owner.

OVER-REPORTED INCOME (REFUND CLAIM)

If the pass-through entity over reported income, failed to

claim allowable credits, failed to report allowable deductions,

or events transpired that decreased its reportable

EXTENSION OF TIME TO FILE

WHEN TO AMEND THE PA-40 NRC

RETURN TO FORM

www.revenue.pa.gov4 PA-40 NRC

Pennsylvania-taxable income, including an IRS report of

change, the pass-through entity must file an amended PA-

40 NRC.

The amended return must be filed within three years of the

original due date of the PA-40 NRC.

NOTE: An amended PA-40 NRC should not be filed

requesting a refund after the statute of limitations if a

tax period has expired (three years from the original or ex-

tended due date, or payment of the tax). Additionally you

may not file an amended return after the department has is-

sued an assessment for the same taxable issues.

The amended PA-20S/PA-65 Schedules NRK-1 must show

the corrected Pennsylvania-taxable income, so the nonres-

ident shareholders or partners can report the correct income

on their Pennsylvania tax return.

In order to obtain any refunds, owners must also file an

amended Pennsylvania tax return within the later of three

years of the original or extended due date of their return, or

three years from the date of payment.

UNDER-REPORTED INCOME (TAX DUE)

If the pass-through entity under reported income, erro-

neously claimed credits or deductions to which it was not

entitled, or events transpired that increased reportable

Pennsylvania-taxable income, including an IRS report of

change, the pass-through entity must file an amended PA-

40 NRC within 30 days from the determination of such in-

crease. The amended PA-20S/PA-65 Schedules NRK-1

must show the corrected Pennsylvania-taxable income so

the nonresident shareholders can report the correct Penn-

sylvania income on their Pennsylvania tax return.

The pass-through entity and owners must also file an amended

Pennsylvania tax return within 30 days of the discovery of the

error to report any increase in income for taxes due.

An amended return should not be filed requesting a

refund in the nine-month period prior to the close of

the statute of limitations for a tax period (three years from

the original or extended due date of the return). A Board of

Appeals Petition Form (Form REV-65) should be filed for

amendments requesting refunds during that time period to

protect appeal rights in the event the request for refund is

denied. A Board of Appeals Petition may not be acted upon

by the Board of Appeals if an amended return refund is de-

nied and the Board of Appeals Petition is filed after the three-

year period has ended.

If after filing the PA-40 NRC a pass-through entity discovers

that an incorrect return has been submitted to the depart-

ment and/or federal Form 1065 or federal Form 1120S has

been amended or if the Internal Revenue Service changes

or corrects any item of income, gain or loss previously re-

ported, the pass-through entity must submit an amended

PA-40 NRC to the department.

To amend your original PA-40 NRC use a tax return form for

the tax year that is to be amended and fill in the “Amended

Return” oval at the top of the tax return. Do not send a copy

of your original return. Complete the return by entering the

corrected information and submit it. See Where to File.

IMPORTANT: If an amended PA-20S/PA-65 Schedule

NRK-1 is issued, the original PA-40 NRC must also be

amended to reflect the changes on the PA-20S/PA-65

Schedule NRK-1.

Any pass-through entity filing on behalf of its qualifying elect-

ing nonresident individual owners must submit a PA-40 NRC

with or without payment and the appropriate schedules to:

PA DEPARTMENT OF REVENUE

CONSOLIDATED RETURN

PO BOX 280418

HARRISBURG PA 17128-0418

If the tax liability of the qualifying electing nonresident indi-

vidual owners exceeds the nonresident withholding tax pay-

ments, the pass-through entity must pay the deficiency by

the date prescribed for filing the PA-40 NRC. The pass-

through entity makes the final payment with the PA-40 NRC

or with an extension request.

FINAL PAYMENT OF NONRESIDENT WITHHOLDING

TAX WITH THE PA-40 NRC

Submit a check or money order made payable to the PA

Dept. of Revenue in the same envelope with the PA-40

NRC. If available, enclose the PA-40 ES Fiduciary/Partner-

ship/Shareholder payment voucher (or approved substitute

vendor form). Print the pass-through entity's federal em-

ployer identification number (FEIN) and 2020 Final Nonres-

ident Withholding on the check or money order. See Where

to File.

Do not staple the check or money order to your return.

If the pass-through entity is located outside the U.S., it is im-

portant to write the foreign address on the PA-40 NRC ac-

cording to U.S. Postal Service standards.

Failure to use these standards may delay processing or any

correspondence necessary to complete the processing of

the return.

To comply with foreign address standards, use the following

rules when completing the address portion of the PA-40

NRC:

● Eliminate apostrophes, commas, periods and hyphens.

Write the address in all uppercase letters. Addresses

should have no more than four lines and must be writ-

ten in black ink or typewritten. Pencil is unacceptable.

● Write the name of the pass-through entity in the spaces

provided. Mail may not be addressed to a person in one

country “in care of” a person in another country. The ad-

dress of items sent to general delivery must indicate the

addressee’s full legal name.

● Write the first and second line of the address on the First

Line of Address field in all capital letters.

HOW TO AMEND THE PA-40 NRC

WHERE TO FILE

HOW TO PAY

COMPLETING THE PA-40 NRC

FOREIGN ADDRESS INSTRUCTIONS

RETURN TO FORM

5PA-40 NRCwww.revenue.pa.gov

● Write the state/province if one exists and the foreign

postal number (ZIP code equivalent) on the Second

Line of Address field separated by a comma. This field

is the only field that should contain any punctuation.

● The State and ZIP code spaces should remain blank on

the PA-40 NRC Nonresident Consolidated Income Tax

Return.

● Write the three-character ISO 3166-1 code for the coun-

try in the Country Code field. ISO codes can be found

at https://www.iso.org/obp/ui.

Providing the address in this format will better ensure that

the department is able to contact the pass-through entity if

we need additional information.

Below are examples of properly completed foreign ad-

dresses:

NAME: SILVER LAKE PARTNERS

FIRST LINE OF ADDRESS: 2045 ROYAL ROAD

SECOND LINE OF ADDRESS: ENGLAND, WIP 6HQ

CITY OR POST OFFICE: LONDON

STATE:

ZIP CODE:

COUNTRY CODE: GBR

NAME: SILVER LAKE PARTNERS

FIRST LINE OF ADDRESS: 1010 CLEAR STREET

SECOND LINE OF ADDRESS: CANADA, K1A OB1

CITY OR POST OFFICE: OTTAWA

STATE:

ZIP CODE:

COUNTRY CODE: CAN

If the pass-through entity’s address does not fit in the avail-

able spaces on the PA-40 NRC using this format, please in-

clude a separate statement with the return showing the

complete address.

FEDERAL EMPLOYER IDENTIFICATION NUMBER

(FEIN)

Enter the nine-digit FEIN of the pass-through entity.

PA S CORPORATION NAME OR PARTNERSHIP NAME

Enter the complete name of the pass-through entity.

FIRST LINE OF ADDRESS

Enter the street address. If the address has an apartment

number, suite, or RR number, enter after the street address.

NOTE: If the street address along with the apartment

number, suite, or RR number does not fit on the first line

of address, enter the street address on the second line of ad-

dress and the apartment number, suite, or RR number on the

first line of address, if not an out-of-country address. For an

out-of-country address, see Foreign Address Examples.

SECOND LINE OF ADDRESS

Enter the post office box, if applicable. If there is no post of-

fice box, leave the second line of address blank.

For an out-of-country address enter the country and/or for-

eign postal number. See Foreign Address Examples.

IMPORTANT: If the address has only a post office box,

enter on the first line of address.

CITY, STATE, ZIP CODE AND COUNTRY CODE

Enter the appropriate information in each box. Write the first

and second line of address on the first line of the address.

Write the state/province if one exists and the foreign postal

number (ZIP code equivalent) on the second line of the ad-

dress, separated by a comma. Write the city in the space

provided. Do not abbreviate. Write the three-character ISO

3166-1 code for the country in the country field. ISO codes

can be found at https://www.iso.org/obp/ui.

TYPE OF BUSINESS ENTITY

Fill in the appropriate oval.

NORTH AMERICAN INDUSTRY CLASSIFICATION

SYSTEM (NAICS) CODE

Provide the six-digit federal NAICS code identified on Page

1 of federal Form 1120S or 1065.

AMENDED RETURN

If the return is amended, fill in the oval.

FINAL RETURN

If the pass-through entity is out of business, fill in this oval.

DATE OUT-OF-EXISTENCE

Enter the date the pass-through entity went out of existence

(MMDDYY).

EXTENSION REQUESTED

Fill in the oval if the pass-through entity requested an exten-

sion of time to file the PA-40 NRC. For more information,

refer to Extension of Time To File.

TOTAL NUMBER OF NONRESIDENT INDIVIDUALS

Enter the number of all nonresident individual owners.

NUMBER OF NONRESIDENT INDIVIDUALS ELECTING

TO FILE ON THIS RETURN

Enter the number of qualifying electing nonresident individ-

ual owners included in the filing of the PA-40 NRC.

PENNSYLVANIA-SOURCE TAXABLE INCOME (LOSS)

Enter the Pennsylvania net taxable income (loss), by income

class, from the PA-20S/PA-65 Schedule NRK-1 of the qual-

ifying electing nonresident individual owners. If a loss, fill in

the oval next to the line.

TOTAL PA-TAXABLE INCOME

Add only the positive income amounts on Lines 1 through

5. Do not subtract losses. A loss in one class of income may

not offset income or gain in another class of income.

IDENTIFICATION INFORMATION

LINE INSTRUCTIONS

LINES 1 THROUGH 5

LINE 6

RETURN TO FORM

www.revenue.pa.gov6 PA-40 NRC

Guaranteed payments for services, as shown on the

PA-20S/PA-65 Schedule NRK-1 of a qualifying

electing non-resident individual owner, must be added to the

appropriate class of income.

PA TAX DUE BEFORE ALLOWABLE CREDITS

Multiply the total on Line 6 by 3.07 percent (0.0307) to cal-

culate the Pennsylvania income tax due before allowable

credits.

TOTAL PA TAX WITHHELD AND SUBMITTED FOR

QUALIFYING ELECTING NONRESIDENT INDIVIDUAL

OWNERS

Enter the total amount of nonresident withholding allocated

to the qualifying electing nonresident individual owners par-

ticipating in the filing of this return. Also include any carry-

over credit from Line 13b of your 2019 PA-40 NRC and any

other excess nonresident withholding payments not allo-

cated to either qualifying electing nonresident individual

owners or non-qualifying owners made on behalf of the

pass-through entity.

CAUTION: Any amount allocated to non-qualifying

owners cannot be included on Line 8. The amounts

for non-qualifying owners will be included on the tax returns

filed by those taxpayers.

IMPORTANT: If an extension was filed for the PA-40

NRC, and payment was remitted with a REV-276 for

the PA-40 NRC, add the payment to Line 8.

NOTE: Although the income (loss), nonresident tax

withheld, and tax credit amounts for non-qualifying

owners are not included on the PA-40 NRC, all non-qualify-

ing individuals must be listed on the PA Schedule NW, Sec-

tion II.

TOTAL OTHER CREDITS

Add the amount of Other Credits from PA-20S/PA-65 Sched-

ule NRK-1, Line 7 for the restricted tax credit allocated to

the qualifying electing nonresident individual owners and

enter the amount on the appropriate line of the PA-40

Schedule OC. Enter the total credit amount from Line 21 of

PA-40 Schedule OC on Line 9 of the PA-40 NRC. If multiple

credits are included on Line 7 of the PA-20S/PA-65 Sched-

ule NRK-1 for the qualifying electing nonresident individual

owners, a statement or worksheet must be included that pro-

vides a breakdown of the credits by amount for each credit

and qualifying electing nonresident individual owner.

CAUTION: Do not include amounts from Line 7 of the

PA-20S/PA65 Schedules NRK-1 for non-qualifying

owners.

TOTAL PA CREDITS

Add Lines 8 and 9.

TAX DUE

If Line 7 is more than Line 10, enter the difference. If the

amount due is less than $1, the department does not require

payment but does require the entity to file the PA-40 NRC.

OVERPAYMENT

If line 10 is more that Line 7, enter the difference. The de-

partment will not refund an overpayment less than $1. Com-

plete Lines 13a and/or 13b.

REFUND AMOUNT

Enter the amount of Line 12 to be refunded to the pass-

through entity.

CREDITED AMOUNT

Enter the amount of Line 12 to be credited to the 2018 non-

resident withholding account. The department will not credit

an overpayment of less than $1.

The total of Lines 13a and 13b must equal Line 12.

GENERAL PARTNER, PRINCIPAL OFFICER OR

AUTHORIZED INDIVIDUAL SIGNATURE AND NAME

The PA-40 NRC must be signed and dated.

The pass-through entity has not filed a valid PA-40 NRC un-

less it is properly signed. The individual signing the return

must be a general partner, limited liability company member,

S corporation officer, and/or authorized partner or represen-

tative or individual expressly authorized to sign.

The pass-through entity official signing the return verifies by

written declaration, under penalties of perjury, that he or she

personally has examined the PA-40 NRC and its accompa-

nying schedules and to the best of his or her knowledge, the

PA-40 NRC is true, correct and complete.

The pass-through entity official that is responsible for signing

the PA-40 NRC must sign it by hand; signature stamps or

labels are not acceptable, and include his or her title, date,

and daytime phone number.

The responsible official must submit all required schedules

with the PA-40 NRC.

PREPARER’S SIGNATURE AND NAME

A paid preparer may sign original or amended returns by

rubber stamp, mechanical device, or computer software pro-

gram. Pennsylvania follows federal guidelines for signature

requirements for the preparer.

If a partner, shareholder or employee of the pass-through

entity completes the PA-40 NRC the paid preparer’s space

should remain blank. In addition anyone who prepares the

PA-40 NRC, Nonresident Consolidated Income Tax Return,

LINE 7

LINE 8

LINE 9

LINE 10

LINE 11

LINE 12

LINE 13A

LINE 13B

WHO MUST SIGN

RETURN TO FORM

7PA-40 NRCwww.revenue.pa.gov

but does not charge the pass-through entity should not com-

plete the paid preparer section.

Anyone who prepares a PA-40 NRC for a fee or incident to

the performance of services for which the preparer charges

a fee (e.g. an attorney provides legal services for a fee and

includes for free) the preparation of the PA-40 NRC must

complete the required paid preparer information listed below:

● Print or type the paid preparer’s names in the space pro-

vided.

● Sign the return in the space provided for the paid pre-

parer’s signature.

● Fill in the other areas in the “Paid Preparer Use Only”

section.

● Print or type the paid preparer’s company or corporation

name and federal employer identification number, if ap-

plicable.

● Print or type the paid preparer’s Preparer Tax Identifica-

tion Number (PTIN). If you are a paid preparer, you must

use a PTIN issued by the Internal Revenue Service

(IRS) to identify yourself in the paid preparer section of

the tax return.

● Give a copy of the return to the taxpayer.

If someone prepares the return at no charge, the paid pre-

parer’s area need not be completed.

RETURN TO FORM

Download
Save PDF to desktop

Email
Email completed PDF

Send for Signing
Email for others to sign

Print
Print document

NAME

Form 2020: PA-40 NRC 2007510056 G THIS FORM (Pennsylvania)

View Audit Log
Print With Audit Log
Duplicate Document

Fill Online, Printable, Fillable, Blank Form 2020: PA-40 NRC 2007510056 G THIS FORM (Pennsylvania) Form

Related forms

Fillable Form 2020: PA-40 NRC 2007510056 G THIS FORM (Pennsylvania)

Fill Online, Printable, Fillable, Blank Form 2020: PA-40 NRC 2007510056 G THIS FORM (Pennsylvania) Form

Related forms

First 20 documents completely FREE!