Pennsylvania PA-40 ES Partnership, PA S Corporation and Fiduciary - Declaration of Estimated Withholding Tax

PA-40 ES Partnership, PA S Corporation and Fiduciary - Declaration of Estimated Withholding Tax
2022 PA-40 ES Partnership, PA S Corporation and Fiduciary - Declaration of Estimated Withholding Tax for Partnerships, S Corporations and Fiduciaries 
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2022 PA-40 ES PARTNERSHIP, PA S CORPORATION AND FIDUCIARY

(DR) 07-21

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.

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.

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.

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).

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.

ELECTRONIC SERVICES
Individuals can remit estimated, extension and tax due
payments through the department's myPATH portal. Visit
mypath.pa.gov and select Make a payment to pay via
electronic funds transfer. Payments made after December
31, 2021, equal to or greater than $15,000 must be made
electronically. Payments not made electronically will be
subject to a penalty equal to 3% of the payment amount not
to exceed $500.
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;

t Detach here t

✁

2022 PA-40 ES DECLARATION OF ESTIMATED WITHHOLDING TAX

PA-40 ES (P/S/F)
(DR) 07-21 (FI)

START

EMPLOYER IDENTIFICATION NUMBER

TYPE OF ACCOUNT (MUST FILL IN OVAL)

DATE FILED

F – FIDUCIARY (ESTATE or TRUST)

➜

C – (PARTNERSHIP, ASSOCIATION
or PA S CORPORATION)

FISCAL FILERS ONLY - BEGINNING

NAME
FISCAL FILERS ONLY - ENDING

NAME (CONTINUED)
FIRST LINE OF ADDRESS (P.O. BOX, APT. NO., SUITE, FLOOR, RR NO., ETC.)

PAYMENT AMOUNT
SECOND LINE OF ADDRESS
CITY

STATE

ZIP

PHONE NUMBER

s

s

s

s

DECLARATION OF THE ESTIMATED TAX

DEPARTMENT USE ONLY

Make check or money order
payable to the Pennsylvania
Department of Revenue

2202510059
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• 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
“2022 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:
PA DEPARTMENT OF REVENUE
PO BOX 280403
HARRISBURG PA 17128-0403

IMPORTANT: When filing the PA-40 ES (P/S/F), enter
the FEIN of the partnership, PA S corporation, estate
or trust; never use the Social Security number of an owner
or beneficiary.
Complete the other identification information on the lefthand side of the coupon. In the middle column, fill in the
oval to indicate the account is for a partnership, PA S
corporation, estate or trust. In the right-hand column, enter
the fiscal year information if applicable, as well as the
payment amount or declaration of tax.

2022 PA NONRESIDENT WITHHOLDING TAX WORKSHEET FOR PARTNERSHIPS,
PA S CORPORATIONS, FIDUCIARY, ESTATES AND TRUSTS
(Use the worksheet below to help calculate and track your nonresident withholding for the year.)

SECTION I

2022 PA NONRESIDENT WITHHOLDING (Keep for Your Records)

1.

Enter the 2022 PA-taxable income the partnership, PA S corporation, estate or trust expects to realize from PA sources. 1.

2.

Multiply Line 1 by 3.07% (0.0307). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.

SECTION III
Payment

2022 RECORD OF NONRESIDENT WITHHOLDING TAX PAYMENTS (if more than six, make a copy of this worksheet)
(A) Date

(B) Amount

Payment

1

4

2

5

3

6

(A) Date

(B) Amount

Total

SECTION IV

2022 FINAL NONRESIDENT WITHHOLDING TAX WORKSHEET

1.

Enter the total PA-taxable income from PA sources from the 2022 PA-20S/PA-65 or PA-41. . . . . . . . . . . . . . . . . . . . . . . .1.

2.

Enter the total nonresidents’ distributive shares of Line 1 above, totaled from PA Schedules NRK-1. . . . . . . . . . . . . . . . .2.

3.

Total 2022 PA Nonresident Withholding. Multiply Line 2 by 3.07% (0.0307). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.

4.

Allowable PA Credits from Schedule OC. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4.

5.

The nonresidents’ distributive share of Line 4 above from PA Schedules NRK-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5.

6.

Total nonresident withholding paid for the taxable year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6.

7.

Total credits and withholding payments. Add Lines 5 and 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.

8.

Nonresident withholding due with final return. Subtract Line 7 from Line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.

LINE 8 IS THE PAYMENT THAT MUST BE REMITTED WITH THE ANNUAL RETURN (PA-20S/PA-65 OR PA-41). IN ADDITION, FOR PARTNERSHIPS
OR S CORPORATIONS, YOU MUST ALSO COMPLETE PA-20S/PA-65 SCHEDULE NW AND INCLUDE IT WITH FORM PA-20S/PA-65.

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