Pennsylvania S Corporation/Partnership Information Return (PA-20S/PA-65)

S Corporation/Partnership Information Return (PA-20S/PA-65)
2023 PA S Corporation/Partnership Information Return (PA-20S/PA-65)
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING
2306010055

PA-20S/PA-65
PA S Corporation/Partnership
Information Return
Page 1 of 3 (DR) MOD 04-23 (FI)
PA Department of Revenue

2023
PLEASE PRINT. USE BLACK INK.
Fill in the applicable ovals

START
➜ PA-20S

Accounting Method

Filing Status:
PA-65

Initial Year

Extension Requested

P-S KOZ

Fiscal Year

FEIN 9 DIGIT - NO DASH

Inactive

NAICS Code

52/53 Week

C

Short Year

Business Name

Beginning
_________

Ending
_________

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

Final Return

Second Line of Address - PO Box

FEIN/Name/Address
Change

City or Post Office

State

ZIP Code

Amended Information
Return

Country Code

Date activity began in PA
____________________________

(MMDDYYYY)

SUBMIT ALL SUPPORTING SCHEDULES

USE BLACK INK
If a loss, fill in the oval

SECTION I.

Total Taxable Business Income (Loss) from Operations Everywhere

1a Taxable Business Income (Loss) from Operations Everywhere . . . . . . . . . . . . . . . . . . . . . . . . .
1b Share of Business Income (Loss) from All Other Entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c Total Income (Loss). Add Lines 1a and 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

next to the line
LOSS
LOSS
LOSS

SECTION II. Apportioned/Allocated PA-Taxable
Business Income (Loss)
2

Net Business Income (Loss) . . . . . . . . . . . . . . . . . .

2

Share of Business Income (Loss) from
Other Entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2
2

1c
If a loss, enter "0"

1e

Outside PA

LOSS

LOSS

PA Source

LOSS

00

LOSS

00

LOSS

2a

l

2b

l

If a loss, enter "0"

Previously Disallowed PA Source CNI
Deductions - PA S Corporations only . . . . . . . . .
Calculate Adjusted/Apportioned Net Business
Income (Loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

LOSS

l

2d

l

00

00

2e

l

2f

LOSS

00

2g

l

2h

l

00

Outside PA

PA Source

3

Interest Income from PA Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3h

If a loss, enter "0"

4

Dividend Income from PA Schedule B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4h

If a loss, enter "0"

5

Net Gain (Loss) from PA Schedule D . . . . . . . . . . . . . 5a

6

Rent/Royalty Net Income (Loss) from
PA Schedule M, Part II . . . . . . . . . . . . . . . . . . . . . . . . 6a

LOSS

00

LOSS

l

LOSS

00
l00
l00

LOSS

l

If a loss, enter "0"

7

Estates or Trusts Income from PA Schedule J . . . . . . . 7a

8

Gambling and Lottery Winnings (Loss) from PA Schedule T 8a

9

Total Other PA PIT Income (Loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

LOSS

00

l

If a loss, enter "0"

00

2c

SECTION III. Allocated Other PA PIT Income (Loss)

00
l00
l00
l00
l00

l

1b

1d

1d Previously Disallowed CNI Deductions - PA S Corporations only . . . . . . . . . . . . . . . . . . . . .
1e Total Adjusted Business Income (Loss). Subtract Line 1d from Line 1c . . . . . . . . . . . . . . . . . . . . .

1a

5b
6b
7b

LOSS
LOSS

00
l00
l00
l

00
l00
l00
l00
l

If a loss, enter "0"

8b
9b

Page 1 of 3
EC

OFFICIAL USE ONLY

FC

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MM/DD/YY

PA-20S/PA-65
PA S Corporation/Partnership
Information Return
Page 2 of 3 (DR) MOD 04-23 (FI)
PA Department of Revenue

FEIN 9 DIGIT - NO DASH

2306110053

2023

Business Name

C
SECTION IV.
10
11
12

Total PA S Corporation or Partnership Income (Loss)

Total Income (Loss) per Books and Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Reportable Income (Loss). Add Lines 1e and 9 or add Lines 2h and 9 . . . . . . . . . . . . . . . .
Total Nontaxable/Nonreportable Income (Loss). Subtract Line 11 from Line 10 . . . . . . . . .

SECTION V.

LOSS
LOSS
LOSS

00
l00
l00

10

l

11
12

Pass Through Credits - See the PA-20S/PA-65 instructions

13a Total Other Credits. Submit PA-20S/PA-65 Schedule OC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13a

If a loss, enter "0"

13b Resident Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13b

If a loss, enter "0"

14a PA 2023 Quarterly Tax Withholding Payments/Extension Payment for Nonresident Owners . . . . . . 14a

If a loss, enter "0"

14b Final Payment of Nonresident Withholding Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b

If a loss, enter "0"

14c Total PA Income Tax Withheld. Add Lines 14a and 14b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14c

If a loss, enter "0"

00
l00
l00
l00
l00
l

l

SECTION VI. Distributions - See the PA-20S/PA-65 instructions – Partnerships Only
15

Distributions of Cash, Marketable Securities, and Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15

If a loss, enter "0"

16

Guaranteed Payments for Capital or Other Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16

If a loss, enter "0"

17

All Other Guaranteed Payments for Services Rendered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17

If a loss, enter "0"

18

Guaranteed Payments to Retired Partners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18

If a loss, enter "0"

00
l00
l00
l00

Distributions - See the PA-20S/PA-65 instructions – PA S Corporations Only
19

Distributions from PA Accumulated Adjustments Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19

If a loss, enter "0"

20

Distributions of Cash, Marketable Securities, and Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20

If a loss, enter "0"

SECTION VII. Other Information – See the PA-20S/PA-65 instructions for each line

00
l00
l

Yes or No

01

During the entity’s tax year, did the entity own any interest in another partnership or in any foreign entity that was
disregarded as an entity separate from its owner under federal regulations Sections 301.7701-2 and 301.7701-3?
If yes, submit statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

02

Does the entity have any tax-exempt partners/members/shareholders? If yes, submit statement . . . . . . . . . . . . . . . . . 2

03

Does the entity have any foreign partners/members/shareholders (outside the U.S.)? If yes, submit statement . . . . . 3

04

Was there a distribution of property or a transfer (e.g., by sale or death) of a partner/member interest during the
tax year? (Partnership only) If yes, submit statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

05

Has the federal government changed taxable income as originally reported for any prior period? If yes, indicate
period on supplemental statement, and submit final IRS determination paperwork . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

06

Does the entity elect to be subject to assessment at the entity level under Act 52 of 2013? . . . . . . . . . . . . . . . . . . . . . 6

07

Is this entity involved in a reportable transaction, listed transaction, or registered tax shelter within this return?
If yes, submit statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

08

Does the entity filing as a partnership have other partnerships as partners? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

09

Has the entity sold any tax credits? If yes, submit statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10

Has the entity changed its method of accounting for federal income tax purposes during this tax year? If yes,
submit federal Form 3115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11

Has the entity elected to pay an entity level tax in another state? If yes, submit a statement listing which state(s). . . 11

12

PA Apportionment as reported on PA-20S/PA-65 Schedule H-Corp . . . . . . . . . . . . . . . . . . . . . . . . . . 12

●

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2306210051

PA-20S/PA-65
PA S Corporation/Partnership
Information Return
Page 3 of 3 (DR) MOD 04-23 (FI)
PA Department of Revenue

FEIN 9 DIGIT - NO DASH

2023

Business Name

C
SECTION VIII. PA S Corporations Only - Accumulated Adjustments Account (AAA)
and Accumulated Earnings and Profits (AE&P)
1 Balance at the beginning of the taxable year . . . . . If AAA is negative, fill in the oval

LOSS

AAA

AE&P
If a loss, enter "0"

1

2 Total reportable income from Section IV, Line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

If a loss, enter "0"

N/A

3 Other additions. Submit an itemized statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

If a loss, enter "0"

If a loss, enter "0"

4 Loss from Section IV, Line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Other reductions. Submit an itemized statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Sum of Lines 1 through 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

LOSS
LOSS
LOSS

7 Distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 Balance at taxable year-end. Subtract Line 7 from Line 6 . . . . . . . . . . . . . . . . . . . . . . . .

SECTION IX.

LOSS

4

N/A

5

If a loss, enter "0"

6
7
8

Ownership in Pass Through Entities

If the entity received income (loss) from an S corporation, partnership, estate or trust, limited liability company, qualified subchapter S subsidiary
(QSSS) or disregarded entity, list below the FEIN, name and address for each entity. If the income (loss) is from a QSSS, enter “yes” in the
QSSS box. If the income (loss) is from a disregarded entity other than a QSSS, enter “yes” in the D box. See Instructions for further details.

FEIN

QSSS

9 DIGIT - NO DASH

D

NAME & ADDRESS

a
b
c
d
e
f
SECTION X.

Signature and Verification

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

Signature of general partner, principal officer or
authorized individual

Date MM/DD/YY

Daytime phone no.

Date

Check if
self-employed
Daytime phone no.

Please Sign Your Return after printing.

Paid Preparer’s Use Only
Print/Type preparer’s name

Preparer’s signature

Please Sign Your Return after printing.

Firm’s name (or yours if self-employed)
Firms’s address

Preparer’s PTIN

9 DIGIT - NO DASH

Firm’s FEIN

9 DIGIT - NO DASH

E-File Opt Out

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2023
Instructions for Form PA-20S/PA-65
Form PA-20S/PA-65 IN (DR) MOD 04-23

PA S Corporation/Partnership Information Return

WHAT’S NEW

HOW TO GET FORMS AND PUBLICATIONS

PA-20S/PA-65 INFORMATION RETURN
With the Department moving to an integrated tax system,
the Revenue ID field has been removed from the
PA-20S/PA-65 Information Return and accompanying
Schedules, as well as the PA-65 Corp. Entities must use
their FEIN as this field remains a required field when
filing returns.

INTERNET
Visit the department’s website at www.revenue.pa.gov to:
● Download forms, instructions and publications;
● Research tax questions by using the Online Customer
Service Center; or
● Search publications online by topic or keyword.

PAGE 2, SECTION VII
This question has been updated for the 2023 tax year.
52/53 WEEK
This field was added to the PA-20S/PA-65 Information
Return, the PA-65 Corp and the PA-20S/PA-65 Schedules
RK-1 and NRK-1. Please see the corresponding field
instructions for more information.
SCHEDULE NW
Do NOT report any withholding from 1099 forms as payment
on the Schedule NW.
Please use the department's new form [Leave space for new
form name].
SCHEDULE OC
Married taxpayers no longer have to file separate PA-40
returns to claim any of the restricted credits. Please see the
Schedule OC instructions for more details.
The Airport Land Development Zone Program and Housing
Tax Credit were removed from the form for 2023.
1099-MISC/NEC WITHHOLDING
Pass-through entities are not subject to withholding for
business and/or rental income. If a pass-through entity was
issued a 1099-MISC/NEC containing Pennsylvania
withholding, the entity cannot claim the withholding on its
PA-20S/PA-65 form. Instead, the pass-through entity must
complete the REV-1897 Claim for Refund/Credit by
Pass-Through Entity for Incorrect Withholding, and submit it
to the department per the instructions on the form.
Do not enter any 1099-MISC/NEC Pennsylvania
withholding on lines 14a, b, or c of the PA-20S/PA-65 form.
The pass-through entity should notify the payer who issued
the 1099-MISC/NEC to stop withholding by completing the
REV-1832 Nonresident Withholding Exemption Certificate
and providing it to the payer.

If you do not have Internet access, visit your local public
library or district office.
EMAIL
Forms for tax year 2010 through the current year can be
found on the department’s website at www.revenue.pa.gov.
Requests for forms prior to 2010 should be sent to
[email protected].
WRITTEN REQUESTS
Send written requests for forms to:
PA DEPARTMENT OF REVENUE
TAX FORM SERVICE UNIT
1854 BROOKWOOD ST
HARRISBURG PA 17104-2244
BY PHONE AND IN PERSON
You can order forms and publications by calling the department’s automated, 24-hour, toll-free forms ordering message
service at 1-800-362-2050.
You can also get most forms and publications at your
nearest district office. Please call ahead to verify a district
office’s address and services or visit www.revenue.pa.gov
for more information. Taxpayer assistance hours are 8:30
a.m. to 5:00 p.m.
COPIES OF PREVIOUSLY FILED RETURNS
To receive copies of previously filed tax returns, complete
and sign Form REV-467, Authorization for Release of Tax
Records, and send it to:
PA DEPARTMENT OF REVENUE
BUREAU OF ADMINISTRATIVE SERVICES
12TH FLOOR STRAWBERRY SQUARE
HARRISBURG PA 17128-1200
The request may be faxed to 717-783-4355. If someone
other than the taxpayer is making the request, Form REV677, Power of Attorney and Declaration of Representative,
must be submitted along with a signed REV-467, signed by
the taxpayer, authorizing the release of tax documents to a
third party. If a power of attorney is provided from the private

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sector, it will be sent to the Office of Chief Counsel for legal
review before the release of any records will occur. If a taxpayer is deceased, sufficient evidence to establish authority
to act for the taxpayer's estate must be provided to the department.
Please allow four to six weeks for a request to be processed.

PRIVACY NOTIFICATION
By law (42 U.S.C. §405(c)(2)(C)(i); 61 Pa. Code §117.16),
the department has the authority to use the Social Security
number (SSN) to administer the Pennsylvania personal
income tax and other Commonwealth of Pennsylvania tax
laws.
The department uses the SSN to identify individual taxpayers and verify their incomes. The department also uses the
SSN to administer a number of tax-offset and child-support
programs that federal and Pennsylvania laws require.
The commonwealth may also use the SSN in exchange-oftax information agreements with governmental authorities.
Except for official purposes, Pennsylvania law prohibits the
commonwealth from disclosing information that individuals
provide on income tax returns, including the SSN(s).

GENERAL INFORMATION
PURPOSE OF FORM
The PA-20S/PA-65 form is an information return and personal
income tax filing requirement used to report the income
(losses), deductions, credits, etc., from the operation of foreign or domestic PA S corporations, partnerships or limited
liability companies classified as partnerships or S corporations for federal income tax purposes (further referred to as
“entity” or “entities”).
These entities do not pay tax on their income but “pass
through” any profits or losses to their owners (shareholders,
partners or members). When preparing the PA-20S/PA-65
PA S Corporation/Partnership Information Return, it is best
to start with the completed federal Form 1120S or federal
Form 1065 and then proceed to the Pennsylvania
schedules.
The information on the PA-20S/PA-65 Information Return has no relevance to C corporations except if a
credit from PA-20S/PA-65 Schedule OC has been allocated
on the PA Schedule RK-1, Line 9 or NRK-1, Line 7. Otherwise, the only information relevant to a corporate taxpayer is
the PA-20S/PA-65 Schedule H-Corp for calculating CNI tax.
IMPORTANT: Pass-through entities that fail to
maintain accurate lists of owner/beneficiary names,
addresses, and tax identification numbers may subject the
general partner, tax matters partner, corporate officer and/or
trustee of the partnership, S corporation, trust or estate to
responsible party assessments holding them individually
liable for tax, penalty, and interest owed by the entity.
2

WHO MUST FILE
Every domestic or foreign PA S corporation (72 P.S. § 7330.1),
partnership (72 P.S. §7335(c)) or entity formed as a limited
liability company that is classified as a partnership or S
corporation for federal income tax purposes must file the
PA-20S/PA-65 Information Return if any of the following apply:
1. During the taxable year, the partnership, PA S corporation
or its qualified subchapter S subsidiary earned, received
or acquired any gross taxable income (loss) allocable or
apportionable to Pennsylvania, regardless of the amount
of its income (loss) and whether or not the income was
distributed; or
2. During the taxable year, the PA S corporation had at least
one shareholder that was a Pennsylvania resident individual, estate, trust or disregarded entity owned by a resident individual; or at least one shareholder that was a
part-year Pennsylvania resident individual or disregarded
entity owned by a part-year resident individual; or
3. The partnership, at year-end, had at least one partner
that was a Pennsylvania resident individual, estate, trust
or disregarded entity owned by a resident individual.
A $250 penalty may be imposed for failure to file the PA20S/PA-65. In addition, a $250 penalty may be imposed for
each missing RK-1, NRK-1 and Schedule H-Corp.
INACTIVE S CORPORATIONS AND PARTNERSHIPS
If the PA S corporation or partnership was inactive during
the entire tax reporting period, the entity must still submit the
PA-20S/PA-65 Information Return and fill in the Inactive
oval. If filing an information return as inactive, the PA S Corporation or partnership must include the PA-20S/PA-65
Partner Member Shareholder Directory and the PA Schedules
RK-1 and/or NRK1.

CLASSIFYING INCOME
In many instances, Pennsylvania personal income tax law
and regulations differ from federal tax laws. This is especially
true with regard to federal elections concerning the timing of
income and expense items.
Taxpayers should not use federal elections to determine
Pennsylvania personal income tax income (loss).
PA S corporations, partnerships and limited liability companies classified as partnerships or S corporations for federal
income tax purposes report income (loss) using the Pennsylvania personal income tax rules. Pennsylvania does not
adopt federal rules for purposes of personal income taxation.
Accordingly, the determination of reportable amounts in each
personal income tax classification may vary significantly
from the classifications and amounts as determined for
federal income tax purposes.
For Pennsylvania personal income tax purposes, read the
rules for classifying income found in the PA Personal Income
Tax Guide - Brief Overview and Filing Requirements. The
income must be reported on the owner’s tax return in the

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same classification of income as it is reported to them on
their PA Schedules RK-1 and/or NRK-1 from the entity.
The entity must maintain sufficient books and records to
properly report income (losses), expenses, credits, deductions, and other amounts for Pennsylvania personal income
tax purposes. A PA S corporation or partnership that only
operates a business, profession or farm must include all
activities and transactions to determine Section I or Section
II of the PA-20S/PA-65 Information Return, whichever is
applicable, regardless of the name of the transaction and
regardless of how it reports for federal income tax purposes.
Use PA-20S/PA-65 Schedule M to classify federal income
(loss) for Pennsylvania personal income tax purposes.
Please review the PA-20S/PA-65 Schedule M instructions
on the department’s website at www.revenue.pa.gov.
NOTE: Pennsylvania personal income tax law taxes
resident partners, shareholders and members (owners)
on income from sources within and outside Pennsylvania
and taxes nonresident owners on Pennsylvania-source
income only.
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.

PENNSYLVANIA S CORPORATION
S STATUS (S ELECTIONS)
Starting with tax years beginning on or after Jan. 1, 2006,
all corporations, including those incorporated in a state other
than Pennsylvania, with a valid federal subchapter S election
are considered Pennsylvania S corporations. Under Act 67
of 2006, all federal subchapter S corporations are Pennsylvania S corporations. Act 67 also includes a provision for
federal subchapter S corporations to make an election to not
be taxed as a Pennsylvania S corporation. To make this election, the taxpayer is required to file a completed REV-976,
Election Not to be Taxed as a Pennsylvania S Corporation
on or before the due date, or extended due date, of the report
for the first period in which the election is to be in effect.
NOTE: 72 P.S.§7301(n.1) stipulates all federal S
corporations filling in Pennsylvania are automatically
PA S corporations.

PENNSYLVANIA S CORPORATION
S STATUS REVOCATIONS
An election to not be taxed as a PA S corporation may not
be revoked for five years from the date it went into effect.
A revocation received within this five year period will be
effective for the first tax period for which the taxpayer is
eligible to revoke the election.

Elections which first went in effect in 2018 may be revoked
for 2023. To revoke the election the corporation must send
a letter signed by shareholders holding more than one-half
of the shares of stock of the corporation on the day on which
the revocation is made. This letter must contain the name of
the corporation, the federal employer identification number
(FEIN) and the effective date of the revocation. If no effective
date is provided the revocation will be effective for the first
tax period for which the revocation was timely submitted. In
the case of a corporation with qualified subchapter S subsidiaries, the letter must include the name and federal
employer identification number (FEIN), if applicable, of all
qualified subchapter S subsidiaries doing business in Pennsylvania.
Fax or mail the completed form to:
Fax: 717-787-3708
Email: [email protected]

ELECTRONIC FILING
FED/STATE ELECTRONIC FILING FOR
S CORPORATIONS AND PARTNERSHIPS
The department will accept original and amended PA S
Corporation/Partnership Information Returns (PA-20S/PA-65)
including corresponding forms and schedules filed through
the Modernized e-File (MeF) platform provided by the IRS
(also known as the Fed/State e-File).
IMPORTANT: An amended PA-20S/PA-65 Information
Return filed through Fed/State e-File will only be
accepted for 2021 tax year returns and forward. You may
not file an amended PA-20S/PA-65 Information Return
through Fed/State e-File prior to 2021 tax year return. See
How To Amend a PA-20S/PA-65 Information Return Prior to
2021 Tax Year Return.
Fed/State e-File is available through tax preparers or computer software. When you file using Fed/State e-file, the department sends an acknowledgement directly to you, your
tax professional or Electronic Return Originator (ERO). Whoever submits the tax return will receive the acknowledgement.
The PA-20S/PA-65 Information Return can be filed through
Fed/State e-File through an approved vendor that has tested
with and been approved by the department to offer electronic
filing in Pennsylvania. Even if a vendor is federally approved
they must also be approved by Pennsylvania. As a result,
every year vendors must go through a testing process for
the department's approval of their software. When the vendors
complete the testing process, they will be listed on Revenue’s
e-Services
Center
at
https://www.revenue.pa.gov/OnlineServices/BusinesseServices/efile/Pages/default.aspx.
NOTE: Mandatory e-filing is required for third-party
preparers who prepare 11 or more PA-20S/PA-65
returns. The department published a “Method of Filing” notice
[43 Pa.B. 5772] for electronic filing requirements in a Pennsylvania Bulletin on the PA Department of Revenue website.
Once subject to this mandate, the preparer must continue

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to e-file regardless of how many returns are prepared during
a calendar year.
Tax filers may direct third party preparers to file returns in a
different method than mandated.
ELECTRONICALLY FILED RETURNS
WITH ATTACHMENTS
When the PA-20S/PA-65 S Corporation/Partnership Information Return is filed through the Fed/State e-File, all attachments other than the PA-20S/PA-65 schedules must be sent
in PDF format.
Examples of other attachments to an electronically filed
PA-20S/PA-65 Information Return may include statements
required with the PA-20S/PA-65 Information Return; PA
Schedules RK-1 and NRK-1 that a pass through entity
receives from another pass through entity; federal Form
3115, Application for Change in Accounting Method; federal
Form 7004, Application for Automatic Extension of Time To
File Certain Business Income Tax, Information, and Other
Returns; and composite returns filed in other states.
The department will consider the tax return incomplete if all
required documents are not submitted with an electronically
filed return.
IMPORTANT: Do not include the PA-20S/PA-65
Schedules RK-1 and NRK-1 that the entity issues to its
owners as a PDF attachment. These schedules are part of
the e-File package for the PA-20S/PA-65 Information Return.

HOW TO PAY ELECTRONICALLY
FED/STATE ELECTRONIC FILING OPTION FOR
ESTIMATED NONRESIDENT INDIVIDUAL QUARTERLY
WITHHOLDING PAYMENTS
The department accepts through the MeF Fed/State program
the electronic payment of the quarterly estimated withholding
tax for nonresident owners filed with the PA-65ES. The
following types of payments can be electronically transferred
if filed through Fed/State e-File program:
● Final nonresident individual tax withholding tax payment
submitted with the 2023 tax year PA-20S/PA-65 Information Return; and
● 2024 (future) estimated payments for nonresident individual quarterly withholding tax submitted with the 2023
tax year PA-20S/PA-65 Information Return; and
● PA-65ES Quarterly Estimated Payments for nonresident
individuals.
Future estimated nonresident individual tax withholding
payments for tax year 2024 will be stored in the system as
separate electronic transaction payments until the specified
due date.
NOTE: Payments 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. Payments can be made
on the department's website using myPath at
4

https://mypath.pa.gov and selecting Make a Payment
under the section Payments. Select Pass-through Entity as
account type.
PAYMENT NOT SUBMITTED WITH
ELECTRONIC RETURN
If the PA-20S/PA-65 Information Return has been electronically submitted and the nonresident withholding was not
sent at the time of electronic submission of the return, then
you may send a paper check for the nonresident withholding.
You may send in the PA-20S/PA-65 V Annual Payment
Voucher with a check if the entity electronically files
the PA-20S/PA-65 Information Return. Submit a check or
money order made payable to the PA Dept. of Revenue
along with the PA-20S/PA-65 V Annual Payment Voucher.
Print the entity's federal employer identification number
(FEIN) and “2023 Final Nonresident Withholding” on the
check or money order.
CAUTION: Failure to print the FEIN and "2023
Nonresident Withholding" on your check will result in
a delay of processing.
MAIL THE PAYMENT TO:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280502
HARRISBURG PA 17128-0502
For payment by check with paper tax return, See HOW TO
PAY.

HOW TO AMEND THE PA-20S/PA-65
INFORMATION RETURN
PRIOR TO 2021 TAX YEAR RETURN
If after filing the PA-20S/PA-65 Information Return, the entity
discovers that an incorrect PA-20S/PA-65 tax return has been
submitted to the department and/or has amended federal
Form 1065 or 1120S or if the IRS changed or corrected any
items of income, gain or loss previously reported, the entity
must submit an amended PA-20S/PA-65 Information Return
to the Pennsylvania Department of Revenue.
Prior to the 2021 tax year return, an amended PA S
Corporation/Partnership Information Return (PA-20S/PA-65)
cannot be filed through Fed/State e-File Program.
When amending a PA-20S/PA-65 Information Return that
was originally filed through Fed/State e-File, the entity must:
● Obtain the paper form PA-20S/PA-65 Information Return
for the year the entity wants to amend. Do not submit
a photocopy of your original PA-20S/PA-65 Information Return;
● Complete the amended return including all schedules by
entering the corrected information and submit it with the
amended PA-20S/PA-65 Schedules RK-1 and/or NRK-1;

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● Clearly mark the “Amended Information Return” oval on
PA-20S/PA-65 Information Return and the “Amended
Schedule” oval on the Schedules RK-1 and/or NRK-1;
● If applicable, clearly mark the following schedules and
the “Amended Schedule” oval on PA Schedules D-I, D-II,
D-III, D-IV and/or PA-65 Corp.
● Enter the amended amounts and enclose a statement
explaining the reasons an amended return is being filed.
Submit only the forms or schedules supporting the
amended amounts;
● Provide a copy of the amended PA-20S/PA-65 Schedules RK-1 and/or NRK-1 to the partners, shareholders
or members; and
● Enclose a copy of the amended federal Form 1120S or
federal Form 1065. If only amending the PA-20S/PA-65
Information Return, include the original federal Form
1120S or federal Form 1065 filed.
TAX YEAR RETURN 2021 AND FORWARD
For tax years 2021 and forward, the department will accept
amended PA-20S/PA-65 Information Returns including corresponding forms and schedules filed through Fed/State e-File.
To file a 2021 or later amended return through Fed/State
E-File,
visit
Revenue’s
e-Services
Center
at
https://www.revenue.pa.gov/OnlineServices/BusinesseServices/efile/Pages/default.aspx.
Scroll down until you find the appropriate tax year and select
a vendor from that list.

WHEN TO AMEND THE PA-20S/PA-65
INFORMATION RETURN
OVER-REPORTED INCOME
If the entity over reported income, failed to claim allowable
credits, failed to report allowable deductions, or events transpired that decreased its reportable Pennsylvania-taxable
income, including an IRS report of change, the entity must
file an amended PA-20S/PA-65 Information Return.
The amended return must be filed within three years of the
original due date or extended due date of the PA-20S/PA-65
Information Return. The amended PA-20S/PA-65 Schedules
RK-1 and/or NRK-1 must show the corrected Pennsylvaniataxable income, so the shareholders or partners can request
refunds of Pennsylvania income tax they overpaid. See How
To Amend the PA-20S/PA-65 Information Return.
In order to request a refund, owners may either file an
amended return within three years of the original due date
or extended due date of their return or file a timely petition
for refund with the Pennsylvania Board of Appeals.
UNDER-REPORTED INCOME
If the entity under reported income, erroneously 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 entity must
file an amended PA-20S/PA-65 Information Return within 30

days from the determination of such increase. The amended
PA-20S/PA-65 Schedules RK-1 and/or NRK-1 must show
the corrected Pennsylvania-taxable income so the shareholders or partners can pay the tax due.
The 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. See HOW
TO AMEND THE PA-20S/PA-65 INFORMATION RETURN.
IMPORTANT: There is no statute of limitations to file
an amended return when reporting additional income.
Amended returns cannot be filed in response to a Department of Revenue Assessment. In those cases, an
appeal must be filed with the Board of Appeals.

WHAT TO FILE
PA S CORPORATIONS AND PARTNERSHIPS
Each entity submits with the PA-20S/PA-65 Information
Return a complete copy of its federal income tax return
including all schedules, statements, federal Schedules K-1,
and PA-20S/PA-65 Schedules RK-1 and NRK-1 received
from other pass through entities.
With the PA-20S/PA-65 Information Return, the entity must
also submit copies of the PA-20S/PA-65 Schedules RK-1
that it provides to resident partners/shareholders (owners)
and copies of the PA-20S/PA-65 Schedules NRK-1 that it
provides to nonresident owners.
PA S CORPORATIONS AND PARTNERSHIPS AS
OWNERS OF ANOTHER PASS THROUGH ENTITY
If the shareholder, partner, member (owner) of a PA S corporation, partnership, limited liability company or a beneficiary
of a trust or estate is classified as a pass through entity, the
issuing entity must provide the entity owner with both PA-20S/
PA-65 Schedules RK-1 and NRK-1 showing the entity
owner’s share of the income (loss) passed through from the
issuing entity in the same class in which the issuing entity
reported the income to its entity owner.
When the entity owner receives a PA-20S/PA-65 Schedule
RK-1 and NRK-1, it has the classified income (loss) amount
to complete the PA-20S/PA-65 Information Return, Sections
I, II and III. The entity owner is required to file both the
PA-20S/PA-65 RK-1 and NRK-1 with their PA-20S/PA-65
Information Return.
Example. When a PA S corporation receives income from a
partnership, the PA S corporation must file a copy of the PA
Schedule RK-1 and NRK-1 it received from the partnership
along with the PA-20S/PA-65 Information Return.
PARTNERSHIPS WITH C CORPORATION PARTNERS
Partnerships or limited liability companies classified as
partnerships for federal income tax purposes with operations
within Pennsylvania that have corporate partners that have
not filed the RCT-101, PA Corporate Net Income Tax Report
for the prior or current tax year or whose partners are all C
corporations must file the PA-65 Corp, Directory of
Corporate Partners.

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If the partners are all C corporations, the partnership:
● Must include a complete copy of federal Form 1065 with
the PA-65 Corp, Directory of Corporate Partners; PA
Schedule H-Corp, Corporate Partner Apportioned
Business Income (Loss); PA Schedule CP, Corporate
Partner CNI Withholding; and
● Does not file a PA-20S/PA-65 Information Return.
For additional information, please review the instructions for
the PA-65 Corp, Directory of Corporate Partners on the
department’s website.
LIMITED PARTNERSHIP FILING AS DISREGARDED
ENTITY FOR FEDERAL INCOME TAX PURPOSES
If an eligible entity has two members under local law but one
of the members of the eligible entity is, for federal income
tax purposes, disregarded as an entity separate from the
other member of the eligible entity, then the eligible entity
cannot be classified as a partnership. The eligible entity is
either disregarded as an entity separate from its owner or
an association taxable as a corporation.
If the eligible entity is disregarded as an entity separate from
its owner and the owner is a partnership, PA S corporation
or limited liability company that is classified as a partnership
or S corporation for federal income tax purposes, the owner
is required to file a PA-20S/PA-65 Information Return, list the
eligible entity on Section IX, and include all of the eligible
entity’s items of income, deduction and credit on the return.
Example. A limited partnership (LP A) is owned by a singlemember limited liability company (SMLLC) and a limited
partnership (LP B). The LP B owns 100 percent of the
SMLLC which gives LP B 100 percent control of LP A. The
LP B is required to file the PA-20S/PA-65 Information Return
and report the income of both LP A and the SMLLC. LP B
also reports both the SMLLC and LP A in Section IX.
PA S CORPORATIONS AND PARTNERSHIPS FILING
ON BEHALF OF THEIR QUALIFIED ELECTING
NONRESIDENT INDIVIDUAL OWNERS
PA S corporations, partnerships and limited liability companies classified as partnerships and S corporations for federal
income tax purposes may file a composite return (PA-40
NRC, Nonresident Consolidated Income Tax Return) on
behalf of their qualified nonresident individual owners who
elect to be included in the composite filing.
For additional information, please review the instructions for
the PA-40 NRC, Nonresident Consolidated Income Tax
Return on the department’s website.
INDIVIDUAL OWNERS IN A PA S CORPORATION,
PARTNERSHIP OR LIMITED LIABILITY COMPANY
CLASSIFIED AS A PARTNERSHIP OR S CORPORATION
FOR FEDERAL INCOME TAX PURPOSES
Individual owners of an entity must report on the PA-40,
Pennsylvania Income Tax Return, their share of the income
(loss), passed through from the entity in the same class in
which the partnership or PA S corporation reported the
6

income to its individual owners, as shown on their PA Schedules RK-1 and/or NRK-1.
CLASSIFIED AS A C CORPORATION
A limited liability company that elects to file as a C corporation for federal income tax purposes files as a C corporation
for Pennsylvania and is subject to Pennsylvania corporate
net income tax, reported on the RCT-101, PA Corporate Net
Income Tax Report. A limited liability company that files as a
C corporation with the IRS does not file the PA-20S/PA-65
Information Return.
CLASSIFIED AS AN S CORPORATION
A limited liability company that elects to file as an S
corporation for federal income tax purposes and has not
elected out of PA Subchapter S status for Pennsylvania by
filing form REV-976, Election Not To Be Taxed as A
Pennsylvania S Corporation, must file as an S corporation
for Pennsylvania using the PA-20S/PA-65 Information
Return. The members are subject to Pennsylvania personal
income tax.
CLASSIFIED AS A PARTNERSHIP
A limited liability company that elects to file as a partnership
for federal income tax purposes files as a partnership for
Pennsylvania using the PA-20S/PA-65 Information Return. The
members are subject to Pennsylvania personal income tax.

CLASSIFIED AS A SINGLE-MEMBER
LIMITED LIABILITY COMPANY
1. INCOME REPORTED ON FEDERAL TAX RETURN
OF AN INDIVIDUAL
For personal income tax purposes, a single-member limited
liability company owned by an individual or a limited liability
company jointly owned by a married couple that is filing as
a disregarded entity for federal income tax purposes, does
not file a PA-20S/PA-65 Information Return. The income of
the limited liability company is reported on PA-40 Schedule
C, Profit or Loss from Business or Profession, or PA-40
Schedule E, Rents and Royalty Income (Loss), of the member’s PA-40, Pennsylvania Income Tax Return.
2. INCOME REPORTED ON FEDERAL TAX RETURN
OF ANOTHER BUSINESS ENTITY
The income of a single-member limited liability company
owned by another entity is reported on the tax return of the
member as if earned by the member.
If the member is a partnership, PA S corporation or limited
liability company that is classified as a partnership or S corporation for federal income tax purposes, it is required to file
a PA-20S/PA-65 Information Return. List the single-member
limited liability company on Section IX, and include all of the
single-member’s items of income, deduction and credit on
the return.

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QUALIFIED SUBCHAPTER S SUBSIDIARY AND
ITS PARENT S CORPORATION
Pennsylvania personal income tax law does not treat a
qualified subchapter S subsidiary (QSSS) owned by a PA S
corporation (parent) as a separate corporation for personal
income tax.

● PA Schedule P-S KOZ – attach behind the information
return;
● PA-20S/PA-65 Partner/Member/Shareholder Directory;
● PA-20S/PA-65 Schedule D-I, D-II, D-III and D-IV;
● PA-20S/PA-65 Schedule E;

Pennsylvania personal income tax law treats all assets, liabilities and items of income, deduction and credit of a QSSS
as assets, liabilities and items of income, deduction and
credit of the parent PA S corporation for income tax purposes.

● PA-20A/PA-65 Schedules RK-1 that the entity provides
to resident owners;

The parent PA S corporation must report the assets,
liabilities and items of income, deduction and credit of the
QSSS on the parent’s PA-20S/PA-65 Information Return.

● PA-20S/PA-65 Schedule M;

NOTE: Shareholders receive the income distribution
from the parent corporation, not from each QSSS.
The following provisions apply only to a qualified subchapter
S subsidiary in Pennsylvania:
● A QSSS cannot elect corporation treatment independent
of its parent corporation.
If a QSSS and/or parent of a QSSS does not desire to
be taxed as a PA S corporation, the parent must file
REV-976, Election Not to be Taxed as a Pennsylvania
S Corporation, for itself and all QSSS(s). The parent
corporation submits a schedule with the election
identifying the name, address and federal employer
identification number (FEIN) of each QSSS owned by
the corporation and doing business in Pennsylvania.
● The parent corporation is not required to register with
the Department of State if its only activity in Pennsylvania is its investment in the QSSS that is registered in
Pennsylvania.
The parent is required to file a PA-20S/PA-65 Information
Return and list the QSSS(s) on Section IX and include
all of the QSSS’ items of income, deduction and credit
on the return. There is no ownership percentage for the
QSSS because it is a division of the parent company.
Since the QSSS is a division of the parent company, the
QSSS is not included on the Partner/Member/Shareholder Directory. Only the owners of the parent company
are listed on the directory.
The parent PA S corporation may also file the
PA-40 Nonresident Consolidated Income Tax
Return (NRC) for its nonresident owners if they meet the
parameters. See the PA-40 NRC instructions on the
department's website.

ASSEMBLING THE PA-20S/PA-65
PA S CORPORATION/PARTNERSHIP
INFORMATION RETURN
Assemble the PA-20S/PA-65 Information Return, forms and
schedules in the following order:
● Signed original PA-20S/PA-65 Information Return
(Pages 1 through 3). Do not mail a photocopy;

● PA-20S/PA-65 Schedules NRK-1 that the entity provides
to nonresident owners;
● PA-20S/PA-65 Schedule OC and the required supporting documents for claiming any of the business credits
allowed by Pennsylvania law;
● PA-20S/PA-65 Schedule A;
● PA-20S/PA-65 Schedule B;
● PA-20S/PA-65 Schedule H;
● PA-20S/PA-65 Schedule H-Corp;
● PA-20S/PA-65 Schedule NW;
● PA-20S/PA-65 Schedule J;
● PA-20S/PA-65 Schedule T;
● PA-20S/PA-65 Schedule I;
● All other required supporting and supplemental documentation, including a copy of the federal extension.
NOTE: A complete copy of the federal Form 1120S,
U.S. Income Tax Return for an S Corporation, or Form
1065, U.S. Return of Partnership Income, including all
schedules, statements and federal Schedules K-1 now must
be included with the entity’s PA-20S/PA-65 PA S Corporation/Partnership Information Return.
Assemble documents in the order above.
● Do not staple documents.
● On all additional statements included with the return,
please include the entity’s name, FEIN, tax year and
brief line reference to PA-20S/PA-65 Information Return
or PA-20S/PA-65 Schedules.
● The PA-20S/PA-65 Information Return will be considered
incomplete if the federal information is not included with
the paper return.
IMPORTANT: Do not create a substitute PA-20S/
PA-65 Information Return that has not been approved
by the department. A spreadsheet 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 preparer. This may result in an assessment of
interest and penalty.
If filing any tax form other than an official tax form, please
review Miscellaneous Tax Bulletin 2008-02 on the department’s website.

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ESTIMATED QUARTERLY TAX PAYMENTS
AND WITHHOLDING
ESTIMATED QUARTERLY TAX PAYMENTS
FOR RESIDENT OWNERS
Individual resident partners and shareholders (owners) are
subject to the estimated quarterly tax provisions under the
Pennsylvania Income Tax Act.
Resident owners must file declarations and make quarterly
estimated Pennsylvania tax payments if they reasonably
expect income, other than compensation on which Pennsylvania tax is withheld, to exceed $8,000.
The individual owners use REV-414 (I), Individuals Worksheet, and REV-413 (I), Instructions for Estimating PA
Personal Income Tax (For Individuals Only), to determine
the proper amount of estimated tax payments.
ESTIMATED QUARTERLY WITHHOLDING PAYMENTS
FOR NONRESIDENT OWNERS
Under Act 22 of 1991, entities must withhold and pay
Pennsylvania personal income tax for nonresident partners
and shareholders (owners) that are individuals, estates or
trusts.
This withholding tax payment is based on each nonresident
owner’s expected share of distributable Pennsylvaniasource taxable income.
When there has been a change in an accounting period that
requires filing of a short-year return, the tax is calculated on
an annualized basis. See SHORT-YEAR RETURN.
The entity must indicate the amount of Pennsylvania
personal income tax it withheld for each nonresident on the
PA-20S/PA-65 Schedule NRK-1 and provide the PA-20S/
PA-65 Schedule NRK-1 to each nonresident owner.
Beginning with tax year 2022, the entity uses PA-20S/PA65 ES (P/S), Declaration of Estimated Withholding Tax for
Partnerships and S Corporations, to determine the proper
amount of withholding.
Partnerships or PA S corporations filing a nonresident
quarterly withholding tax return should also use
PA-20S/PA-65 ES (P/S), Declaration of Estimated
Withholding Tax for Partnerships and S Corporations found
on the department’s website.
The partnership or PA S corporation makes the initial
quarterly tax withholding payment and all future quarterly tax
withholding payments under the federal employer identification number, name and address of the entity.
MAIL THE PA-20S/PA-65 ES (P/S) VOUCHER AND
CHECK TO:
PA DEPARTMENT OF REVENUE
PO BOX 280403
HARRISBURG PA 17128-0403
IMPORTANT: An entity cannot withhold Pennsylvania
personal income tax on another entity or a
8

Pennsylvania resident individual, and should not withhold
Pennsylvania personal income tax on income from intangibles such as interest, dividends or sale of stock. Residents
are required to make installment payments of estimated tax
if Pennsylvania-taxable income not subject to employer withholding is reasonably expected to exceed $8,000 for the
taxable year.
If the entity did not make any or sufficient estimated
quarterly withholding tax payments for its nonresident
owners, a final payment can be made with the filing of the
PA-20S/PA-65 Information Return or PA-40 NRC,
Nonresident Consolidated Income Tax Return. Failure to
remit withholding payments for all nonresident owners may
result in the imposition of interest, penalty and
underpayment penalty. See FINAL PAYMENT OF
NONRESIDENT WITHHOLDING TAX for how and where to
send the final nonresident withholding tax payment with the
PA-20S/PA-65 Information Return.
Please review the instructions on the department’s website
for the PA-40 NRC, Nonresident Consolidated Income Tax
Return, for how and where to send the final nonresident
withholding tax payment with the PA-40 NRC, Nonresident
Consolidated Income Tax Return.
Be sure to review the electronic option. See Fed/State Electronic Filing Option for Estimated Nonresident Individual
Withholding Payments.
OVERPAYMENT/ADJUSTMENT OF WITHHOLDING TAX
FOR NONRESIDENT OWNERS
The PA-20S/PA-65 PA S Corporation/Partnership Information
Return is for information purposes only.
It is not a return where you can indicate a refund or carryforward credit. Payments submitted to this account are for
nonresident tax withholding only and are held for transfer to
the partner, member or shareholder (owner) as indicated on
their individual tax returns. The department will not make the
assumption that the entity paid more than was needed.
If the entity overpaid the nonresident withholding tax, the
entity should pass through the total nonresident owners’
withholding tax payment (including the overpayment) as PA
Nonresident Tax Withheld on Line 6 of their PA Schedule
NRK-1. The owners can then include the Line 6 amount as
a tax payment on their respective PA-40, Pennsylvania
Income Tax Return, on Page 2, Line 17, Nonresident Tax
Withheld from your PA Schedule(s) NRK-1.
Overpayments of nonresident withholding tax will carry
forward to the next tax year if the entity did not pass through
the overpayment to its nonresident owners on PA Schedule
NRK-1. If the entity wants the overpayment refunded
(providing the entity did not file a PA-40 Nonresident
Consolidated Income Tax Return), the entity must submit a
written request to:

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PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
NONRESIDENT WITHHOLDING TAX REFUND
PO BOX 280600
HARRISBURG PA 17128-0600
The entity may also fax the request to 717-705-6236, or
email the request to [email protected].
The request must be on company letterhead and include the
entity’s name, federal employer identification number, tax
year, Social Security number(s) of the owner(s), amount of
nonresident withholding paid, amount of nonresident withholding tax liability, the requested refund amount and reason
for the request.

WHEN TO FILE
File the PA-20S/PA-65 Information Return for the current
calendar year or the fiscal year that begins in the current tax
year and ends in the next tax year. Use the current tax year
return for a tax year of less than 12 months that begins and
ends in the current tax year.
The due date for filing 2023 Pennsylvania tax returns will be
on or before midnight, April 15, 2024. The U.S. Postal Service
postmark date on the envelope is proof of timely filing. If the
return cannot be filed by the due date, request an extension
of time to file.
For a calendar-year filer, file the current tax year PA-20S/
PA-65 Information Return and PA-20S/PA-65 Schedules RK-1
and NRK-1 on or before April 15, 2024, including an extension date of Sept. 16, 2024.
For a fiscal-year filer, file the current tax year PA-20S/PA-65
Information Return and PA-20S/PA-65 Schedules RK-1 and
NRK-1 on or before the 15th day of the fourth month following the close of the fiscal year including an extension date
of five months after the original due date. If the due date falls
on a Saturday, Sunday or business holiday, the entity must
file the PA-20S/PA-65 Information Return no later than
midnight on the first business day following the Saturday,
Sunday or business holiday. The U.S. Postal Service postmark date on the envelope is proof of timely filing.
If the entity cannot file by the original due date, request an
extension of time to file. See EXTENSION OF TIME TO
FILE.
If the entity does not file its return by the original due date or
extended due date and does not pay the tax due by the
original due date, the department imposes interest and
penalty for late filing and payment.
TAX YEARS
Pennsylvania follows the same tax year as federal rules.
CALENDAR-YEAR ENTITY
An entity that files on a calendar year basis reports all
taxable income recognized between Jan. 1 and Dec. 31.
See WHEN TO FILE.

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 begins. A fiscal-year entity
reports all taxable income recognized during the fiscal year.
See WHEN TO FILE.
An entity may use a 52/53 week taxable year if it keeps its
books on that basis.
CHANGING FROM A FISCAL-YEAR ENTITY TO
A CALENDAR-YEAR ENTITY
To change from a fiscal-year filer to a calendar-year filer, the
entity files a short-year return. See How to File a Short-Year
Return. The entity then files the next calendar year on or
before April 15, 2024, including an extension date of Sept.
16, 2024.
The entity is also required to submit a copy of its federal
election Form 1128, Application to Adopt, Change or Retain
a Tax Year, with both the short-year return and the calendaryear return.
SHORT-YEAR RETURN
A short year is an accounting period shorter than one year
and not a 52/53 week taxable year.
A short-year return is required for the following reasons:
● Changes in the annual accounting period. For example,
the entity changes from a fiscal-year filer to a calendaryear filer; or
● An entity is in existence during only part of the tax year.
For example, if the year is the initial year or final year
for all entities.
NOTE: When there has been a change in an accounting period that requires filing of a short-year return, the
nonresident withholding tax is calculated on an annualized
basis.
HOW TO FILE A SHORT-YEAR RETURN
If the entity is required to file a short-year return, the entity
must use the most recent PA-20S/PA-65 Information Return,
schedules and forms on the department’s website.
If the tax year on the forms is not the current tax year and/or
the tax year for which the entity is filing, then the entity must
cross out and write the correct tax year for which it is filing a
short-year return.
IMPORTANT: Short-year returns are due on the 15th
day of the fourth month following the end of the short
period.
If the entity is a calendar-year filer and files a shortyear return, do not fill in the fiscal-year oval. A shortyear return is not a fiscal-year return.

EXTENSION OF TIME TO FILE
If the entity cannot file the PA-20S/PA-65 Information Return
on or before the original return due date, the entity can use
REV-276, Application for Automatic Extension of Time to

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9

File, to file for a five-month extension. The department
accepts REV-276 Application for Automatic Extension of
Time to File the PA-20S/PA-65 Information Return through
myPath and the MeF Fed/State e-file program. See HOW
TO OBTAIN AN EXTENSION OF TIME TO FILE.
The department will not grant an extension for more than
five months, except for taxpayers outside the U.S.
IMPORTANT: An extension of time to file does not
extend the payment deadline. Pay in full the amount
reasonably estimated as the entity’s Pennsylvania tax due
on or before the original return due date.
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.
HOW TO OBTAIN AN EXTENSION OF TIME TO FILE
Follow one of these procedures when applying for an extension of time to file:
1. If the entity owes nonresident withholding tax with the
PA-20S/PA-65 Information Return, the entity may either
pay by check with a timely filed REV-276, Application for
Automatic Extension of Time to File or submit the
application and payment through the myPATH or MeF
Fed/State e-file program on or before the original return
due date. The return due date is usually April 15 for
calendar-year filers and the 15th day of the fourth month
following the close of the fiscal year for fiscal-year filers.
2. If the entity has an extension of time to file federal Form
1065 or federal Form 1120S and does not owe Pennsylvania nonresident withholding tax on the PA-20S/PA-65
Information Return, the department will automatically
grant the entity a five-month extension of time to file the
PA-20S/PA-65 Information Return. The entity is not required to submit REV-276 or federal Form 7004 before
the original return due date. However, federal Form
7004 must be submitted with the filing of the PA-20S/
PA-65 Information Return.
3. If the entity does not have an extension to file federal
Form 1065 or federal Form 1120S, request an extension
on REV-276, and file it in sufficient time for the department to consider and act upon it prior to the original
return due date. The REV-276 can be filed electronically
through the myPath or MeF Fed/State program.
CAUTION: The REV-276 can be filed in paper form
or electronically. If the entity filed the PA-20S/PA-65
Information Return and did not file the REV-276 but requested
an extension for the federal return, federal Form 7004 can
be substituted for the REV-276. In such cases, include a
copy of the federal Form 7004 with the PA-20S/PA-65 Information Return.
10

QUALIFYING FOR THE EXTENSION
When an entity requests an extension of time to file, it does
not extend the filing time for its owners. Each owner must
individually obtain an extension of time to file the PA-40,
Pennsylvania Income Tax Return, PA-41, PA Fiduciary
Income Tax Return, or PA-40 NRC, Nonresident Consolidated Income Tax Return.
An extension of time to file a PA-20S/PA-65 Information
Return does not extend the time for full payment of the
nonresident withholding tax, nor does it preclude an assessment of interest and penalty for late payment.
To get the extra time to file you must:
1. Properly estimate the current year nonresident withholding
tax liability using the information available to you.
2. Enter the tax liability on REV-276.
3. File REV-276 by the original due date of the return along
with a check or money order for the current year tax
liability, or file electronically through the myPath or MeF
Fed/State program.
MAIL REV-276 TO:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280504
HARRISBURG PA 17128-0504
NOTE: Payments 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. Payments can be made
via myPATH. See www.revenue.pa.gov for more information on making payments through myPATH.
HOW TO FILE THE PA-20S/PA-65 INFORMATION
RETURN WITH AN EXTENSION
When filing a PA-20S/PA-65 Information Return for which an
extension was requested, the entity must:
● Fill in the “Extension Requested” oval at the top of the
PA-20S/PA-65 Information Return;
● Submit a copy of federal Form 7004 with the PA-20S/
PA-65 Information Return if the entity did not file REV-276,
Application for Automatic Extension of Time to File;
● Submit a statement with the federal confirmation number received if the entity electronically filed a federal
extension and did not file REV-276;
● List the extension payment amount on the statement
and be sure to include the total nonresident withholding
payments on PA-20S/PA-65 Schedule NW, Section I,
Line B.
NOTE: Do not submit REV-276, Application for Automatic Extension of Time to File, with the PA-20S/PA-65
Information Return.
EXTENSION DUE DATES
See WHEN TO FILE.

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WHERE TO FILE
The entity must submit the PA-20S/PA-65 Information
Return, the PA-20S/PA-65 supporting schedules and the
PA-20S/PA-65 Schedules RK-1 and/or NRK-1, and if
applicable, the final withholding payment.
Where the entity should mail the PA-20S/PA-65 Information
Return depends whether there is a final withholding payment
due. Choose the appropriate mailing address:
WITHOUT PAYMENT:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280509
HARRISBURG PA 17128-0509
WITH PAYMENT:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280502
HARRISBURG PA 17128-0502
See FINAL PAYMENT OF NONRESIDENT WITHHOLDING
TAX for how and where to send the final nonresident
withholding tax payment.

HOW TO PAY
ELECTRONIC PAYMENT 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.
FINAL PAYMENT OF NONRESIDENT WITHHOLDING TAX
PAYMENT BY CHECK
You should submit the PA-20S/PA-65 V Annual Payment
Voucher (found on the department’s website) if the entity
electronically files the PA-20S/PA-65 Information Return and
submits a check or money order.
Make the check or money order payable to PA Dept. of
Revenue. Write the entity’s federal employer identification
(FEIN) and 2023 Final Nonresident Withholding on the
check or money order. The department will need the entity’s
FEIN to accurately apply the payment. See WHERE TO
FILE.
Mail the check or money order with the return. Note: Do not
staple the check or money order to the return.
ELECTRONIC PAYMENT
See Fed/State Electronic Filing Option For Estimated Nonresident Individual Quarterly Withholding Payments.
NOTE: Payments made 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. Payments of
nonresident withholding can be made via myPATH. See
www.revenue.pa.gov for more information on making payments through myPATH.
MAILING ADDRESS FOR FINAL WITHHOLDING
PAYMENT
See WHERE TO FILE.

RECORDKEEPING
An entity must retain all books and records for at least seven
years. All amounts reported on the PA-20S/PA-65 Information Return, schedules and forms are subject to verification
and audit by the department.
Information that substantiates the calculation of basis for an
entity or individual, in any investment (partnership, S corporation, stocks, bonds, real estate, etc.), must be retained
indefinitely or for at least seven years after the investment
is sold.
Information that substantiates the calculation of basis in an
investment shall include but not be limited to broker statements, Pennsylvania and other states’ income tax returns,
PA-20S/PA-65 Schedules RK-1, closing statements, etc.

COMPLETING PA-20S/PA-65
INFORMATION RETURN
FOREIGN ADDRESS STANDARDS
If the entity is located outside the U.S., it is important to write
the foreign address on the PA-20S/PA-65 Information
Return, according to U.S. Postal Service standards.
Failure to use these standards may delay processing or
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-20S/
PA-65 Information Return.
● Eliminate apostrophes, commas, periods and hyphens.
Write the address in all uppercase letters. Addresses
should have no more than four lines and must be written
in black ink or typewritten. Pencil is unacceptable.
● Write the name of the 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 address 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.
● Write the state/province if one exists and the forei