Pennsylvania PA Schedule NW - Nonresident Withholding Payments PA S Corporations and Partnerships

PA Schedule NW - Nonresident Withholding Payments PA S Corporations and Partnerships
2023 PA Schedule NW - Nonresident Tax Withheld by PA S Corporations and Partnerships (PA-20S/PA-65 NW)
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING
2309010052

PA SCHEDULE NW
Nonresident Tax Withheld by
PA S Corporations and Partnerships
PA-20S/PA-65 NW (DR) MOD 04-23 (FI)
PA Department of Revenue

START

2023

OFFICIAL USE ONLY

FEIN

Name as shown on the PA-20S/PA-65 Information Return

9 DIGIT - NO DASH

➜

AMENDED SCHEDULE
DO NOT WITHHOLD FOR PARTNERSHIP, S CORPORATION, OR LIMITED LIABILITY COMPANY OWNERS.

SECTION I

NONRESIDENT TAX WITHHELD BY PA S CORPORATIONS AND PARTNERSHIPS

Use this schedule to list all the withholding and extension payments that the PA S corporation, partnership, or limited liability company filing as
a partnership or PA S corporation for federal income tax purposes made on behalf of individuals, estate, or trust owners that were not residents
of Pennsylvania during the taxable year.
A

PA Tax Due on PA-Taxable Income to Nonresident Individuals, Estates, or Trusts. . . . . . . . . . . . . . . . . A

B

Nonresident Withholding Payments, Extension Payment, and Carry-forward Credits during the Entity’s Taxable Year:
DATE

MM/DD/YYYY

DATE

AMOUNT

MM/DD/YYYY

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AMOUNT

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00

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00

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00

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00

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C

D

Total Nonresident Withholding Payments, Extension Payment, and Carry-forward Credits.
Enter here and on the PA-20S/PA-65 Information Return, Section V, Line 14a . . . . . . . . . . . . . . . . . . . . B

l

Payment remitted with the PA-40NRC, Nonresident Consolidated Tax Return, if electing nonresident
individual owners elect to participate in a group return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C

l

Reconciliation Payment. Subtract B and C from A, and enter here and on the PA-20S/PA-65
Information Return Section V, Line 14b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D
Pay any balance due with the PA-20S/PA-65 Information Return.

00
00
00

l

DO NOT USE SCHEDULE NW TO SUBMIT A PAYMENT; IT IS NOT A VOUCHER.

DO NOT INCLUDE ANY WITHHOLDING FROM 1099 FORMS AS PAYMENT
ON LINES B THROUGH D.

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PA SCHEDULE NW
Nonresident Tax Withheld by
PA S Corporations and Partnerships
PA-20S/PA-65 NW (DR) MOD 04-23 (FI)
PA Department of Revenue

2309110050

2023

OFFICIAL USE ONLY

FEIN

Name as shown on the PA-20S/PA-65 Information Return

9 DIGIT - NO DASH

AMENDED SCHEDULE

SECTION II

NONRESIDENT INDIVIDUAL, ESTATE, OR TRUST INFORMATION

NOTE: See instructions corresponding to each column.

SSN/FEIN

TAX
FORM

NONRESIDENT INDIVIDUAL,
ESTATE, OR TRUST NAME

TOTAL OTHER
CREDITS FROM
PA NRK-1, LINE 7

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A

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B

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C

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Total Nonresident Tax Withheld on this page. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total of Line 1 for all additional pages.

Total Nonresident Tax Withheld. Add Lines 1 and 2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PREVIOUS PAGE

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RESET FORM

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2309110050

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3

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2(b)

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Number of additional pages included.

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l00

2(a)

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1

NONRESIDENT TAX
WITHHELD FROM
PA NRK-1, LINE 6

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

Nonresident Tax Withheld by PA S Corporations and Partnerships

GENERAL INFORMATION
PURPOSE OF SCHEDULE
Use the Schedule NW to list all withholding payments and
extension payments the PA S corporation, partnership or
limited liability company filing as a partnership or PA S
corporation for federal income tax purposes made on behalf
of individual shareholders, partners, estates or trusts that
were not residents of Pennsylvania during the taxable year.
This information is used to reconcile the total tax withheld
from nonresident owners that are individuals, estates or
trusts to the total credit claimed by nonresident owners that
are individuals, estates or trusts on their Pennsylvania
PA-40, PA-41 or PA-40 NRC tax returns.
NOTE: An entity MAY NOT withhold Pennsylvania
personal income tax for another partnership, S
corporation, or limited liability company. An entity also MUST
NOT withhold Pennsylvania personal income tax for a
Pennsylvania resident individual or resident beneficiary of
an estate or trust. When calculating the amount to withhold,
entities should not withhold for income from intangibles such
as interest, dividends or sale of stock.
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
Schedule NW. 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.
IMPORTANT: Do not enter any 1099-MISC/NEC
Pennsylvania withholding on any lines of the
Schedule NW.
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.

OVERPAYMENT/ADJUSTMENT OF WITHHOLDING 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 carry forward credit.
Payments submitted to this account are for nonresident
withholding only and are held for transfer to the partner,
www.revenue.pa.gov
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member or shareholder (owner) as indicated on their
individual tax returns.
If the entity overpaid the nonresident tax withholding, the
entity should pass through the overpayment to their
nonresident owners on the PA Schedule NRK-1, Line 6,
where the owner can then claim a credit on their individual
income tax return.
If the entity did not pass through the overpayment of
nonresident withholding to their nonresident owners on PA
Schedule NRK-1 and wants a refund of the overpayment not
passed through to the nonresident owners that are
individuals, estates or trusts, and providing the entity did not
file a PA-40 Nonresident Consolidated Income Tax Return,
the entity must submit a written request to:
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, 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 request.

HOW TO PAY
DO NOT USE SCHEDULE NW TO SUBMIT A PAYMENT;
IT IS NOT A VOUCHER.
If you are filing the PA-20S/PA-65 Information Return
electronically:
● Final Payment of Nonresident Withholding Tax
Electronically
The department accepts through the MeF Fed/State
e-File program the electronic payment of the quarterly
estimated withholding tax for nonresident owners filed
with the PA-65ESR. You can electronically transmit the
following types of payments through Fed/State MeF
e-File program:

◦ Final nonresident individual tax withholding payment
submitted with the 2023 tax year PA-20S/PA-65
Information Return;
PA-20S/PA-65 NW
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1

◦ 2024 (future) estimated payments for nonresident
individual quarterly withholding tax submitted with
the 2023 tax year PA-20S/PA-65 Information Return;
and

◦ PA-65ESR Quarterly Estimated Payments for
nonresident individuals.
NOTE: 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
● Final Payment of Nonresident Withholding Tax
Payment by Check
If you electronically file the PA-20S/PA-65 but do not
make your payment electronically, make your check
payable to PA Dept. of Revenue. Print the entity’s federal
employer identification number (FEIN) and “2023 Final
Nonresident Withholding” on the check or money order.
Mail the PA-20S/PA-65 V voucher, found on the
department’s website, and check to:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280502
HARRISBURG PA 17128-0502
NOTE: Payments of nonresident withholding can now
be made via myPATH. See www.revenue.pa.gov for
more information on making payments through myPATH.
If you are filing the PA-20S/PA-65 Information Return by Mail:
● Final Payment of Nonresident Withholding Tax
Payment by Check
Use the PA-20S/PA-65 V voucher found on the
department’s website to submit your payment. Mail the
voucher and check to:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280502
HARRISBURG PA 17128-0502
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 needs the entity’s FEIN to accurately apply
the payment.
IMPORTANT: Do not staple the check or money order
to the return.
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 of
nonresident withholding can now be made via myPATH. See
www.revenue.pa.gov for more information on making
payments through myPATH.
2

COMPLETING PA SCHEDULE NW
BUSINESS NAME
Enter the complete name of the entity or business as shown
on the PA-20S/PA-65 Information Return.
FEIN
Enter the nine-digit federal employer identification number
(FEIN) of the entity or business as shown on the PA-20S/
PA-65 Information Return.
AMENDED SCHEDULE
If this is an amended schedule, fill in the oval.

LINE INSTRUCTIONS
SECTION I
LINE A
PENNSYLVANIA TAX DUE ON PENNSYLVANIATAXABLE INCOME TO NONRESIDENT INDIVIDUALS,
ESTATES OR TRUSTS
Calculate the amount of tax the nonresident individuals,
estates or trusts owe Pennsylvania. Total the income from
Lines 1 through 5, and Line 10 of all PA Schedule(s) NRK-1
that the entity provides to its nonresident owners that are
individuals, estates or trusts, from whom Pennsylvania law
requires it withhold Pennsylvania personal income tax.
Multiply the total by .0307 (3.07%) and enter on
PA-20S/PA-65 Schedule NW, Line A.
NOTE: Losses reported on Lines 1 through 5 do not
offset each other in the calculation of total income. If
services reported on Line 10 are rendered directly with the
production of income from a business, profession, farm, or
rental/royalty income those amounts may offset losses in the
calculation of total income subject to nonresident tax
withholdings.

LINE B
NONRESIDENT WITHHOLDING PAYMENTS AND
EXTENSION PAYMENT DURING THE ENTITY’S
TAXABLE YEAR
List each withholding payment and PA-20S/PA-65 extension
payment (if one was made) that the entity made on behalf
of its nonresident owners that are individuals, estates or
trusts during the taxable year. Enter the total amount of all
payments on Line B. Include on this line any carryover credit
of nonresident withholding from the prior year.
IMPORTANT:
DO
NOT
REPORT
ANY
1099-MISC/NEC WITHHOLDING OR PAYMENTS
MADE BY ANOTHER ENTITY ON LINE B. SEE REV-1897
FOR INFORMATION RELATED TO 1099-MISC/NEC
WITHHOLDING.

PA-20S/PA-65 NW
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LINE C
PAYMENT REMITTED WITH PA-40 NRC
AND EXTENSION PAYMENT
Line C represents a PA-40 NRC Extension payment and
return payment remitted with the filing of the PA-40 NRC for
its qualifying electing nonresident individual owners. If there
is an overpayment with the filing of the PA-40 NRC, the entity
can request a refund or request the overpayment be credited
to the following year nonresident withholding account.
Please refer to the PA-40 NRC Instructions Line 14a or 14b.
IMPORTANT:
DO
NOT
REPORT
ANY
1099-MISC/NEC WITHHOLDING ON LINE C. SEE
REV-1897
FOR
INFORMATION
RELATED
TO
1099-MISC/NEC WITHHOLDING. If REV-276 Application
for Extension of Time to File was submitted with payment for
the PA-40 NRC, add the payment to Line C.

LINE D
RECONCILIATION PAYMENT
Line D is the balance due or amount the entity must remit
with its PA-20S/PA-65 Information Return. The tax being
remitted is not necessarily the tax that was collected from
the nonresident owners that are individuals, whose tax
liability is reported on the PA-40 Nonresident Consolidated
Income Tax Return.
Compare Line A to the total of Line B and Line C:
● If Line A is greater than the total of Line B and Line C,
subtract Line B and Line C from Line A. Enter the
difference on PA-20S/PA-65 Schedule NW, Line D and
on the PA-20S/PA-65 Information Return, Section V,
Line 14b. This amount represents the final payment and
must match what is reported on Line 14b of the
PA-20S/PA-65 Information Return.
● If the total of Line B and Line C is greater than Line A,
enter zero. Please refer to the Schedule NW instructions
Overpayment/Adjustment of Withholding for Nonresident Owners.
IMPORTANT:
DO
NOT
REPORT
ANY
1099-MISC/NEC WITHHOLDING ON LINE D. SEE
REV-1897
FOR
INFORMATION
RELATED
TO
1099-MISC/NEC WITHHOLDING.

COMPLETING SECTION II
Schedule NW, Section II is only used to report nonresident
income tax withholding on pass through entity income. Do
not include other types of withholding remitted (i.e. Form
1099-MISC Withholding on PA Sourced Non-Employee
Compensation, Business Income and Lease Payments or
corporate net income tax withholding for a partnership’s
non-filing corporate partners).
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Schedule NW, Section II is used by pass through entities to
identify:
● All individual partners, members, or shareholders,
estates, or trusts that were not residents of
Pennsylvania during the taxable year and the amount of
withholding paid;
● Nonresident individuals who elected to participate in the
filing of the PA-40 NRC;
● Nonresident individuals who were not included in the
filing of the PA-40 NRC; and
● Nonresident estates or trusts who will file the PA-41.
FEIN
Enter the nine-digit federal employer identification number
(FEIN) of the entity or business as shown on the PA-20S/
PA-65 Information Return.
NAME
Enter the complete name of the entity or business as shown
on the PA-20S/PA-65 Information Return.
AMENDED SCHEDULE
If this is an amended schedule, fill in the box.

LINE INSTRUCTIONS
SECTION II
SSN/FEIN
Enter the FEIN or SSN of the individual, estate or trust that
was not a resident of Pennsylvania during the taxable year
as shown on the PA Schedule NRK-1.

TAX FORM
Select the code for the tax form the nonresident will use to
file their individual PA Income Tax Return, PA Nonresident
Consolidated Income Tax Return or PA Fiduciary Income Tax
Return.
From the list below, enter the tax form code that corresponds
with the type of taxpayer the nonresident is:
TYPE OF TAXPAYER

TAX FORM

CODE

Individual not included in
consolidated return (PA-40 NRC)

PA-40

P

Individual partner/shareholder
included in consolidated return
(PA-40 NRC)

PA-40 NRC

N

Estate or Trust

PA-41

F

PA-20S/PA-65 NW
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NONRESIDENT INDIVIDUAL,
ESTATE OR TRUST NAME
Enter the name of the nonresident individual, estate or trust
that was not a resident of Pennsylvania during the taxable
year as shown on the PA Schedule NRK-1.

TOTAL OTHER CREDITS
FROM PA NRK-1, LINE 7
Enter the amount from the nonresident individual, estate or
trust’s PA Schedule NRK-1, Line 7.
PA Schedule NRK-1, Line 7 represents the owner’s pro rata
share of Total Other Credits from the PA-20S/PA-65
Information Return, Section V, Line 13a. The entity must
provide the owner with a statement listing which credits have
been passed through to them.

NONRESIDENT TAX WITHHELD
FROM PA NRK-1, LINE 6
Enter the amount from the nonresident individual, estate or
trust’s PA Schedule NRK-1, Line 6.

NOTE: This amount includes the excess withholding
paid on behalf of nonresidents of Pennsylvania if the
owner will receive a refund or credit of the excess. See PA
Schedule NRK-1, Nonresident Schedule of Shareholder/
Partner/Beneficiary Pass Through Income, Loss and Credits
instructions for more information.

LINE 1
TOTAL NONRESIDENT TAX WITHHELD ON THIS PAGE
Add all amounts from the Nonresident Tax Withheld From PA
Schedule NRK-1 Line 6 column on this page. Enter the total
on Line 1.

LINE 2(a)
NUMBER OF ADDITIONAL PAGES INCLUDED
Enter the number of additional pages included, if any.

LINE 2(b)
TOTAL OF LINE 1 FOR ALL ADDITIONAL PAGES
Enter the total of Line 1 from all additional pages.
If you need additional pages for Section II, complete Lines
2(a) and 2(b) on the first page only.

PA Schedule NRK-1, Line 6 represents the amount of
Pennsylvania nonresident income tax withheld from
nonresident owners and submitted to the Pennsylvania
Department of Revenue.

TOTAL NONRESIDENT TAX WITHHELD
Add Lines 1 and 2(b).

IMPORTANT:
DO
NOT
REPORT
ANY
1099-MISC/NEC WITHHOLDING IN THIS COLUMN.
SEE REV-1897 FOR INFORMATION RELATED TO
1099-MISC/NEC WITHHOLDING.

CAUTION: Do not use more than one line per entry. If
you enter a Social Security number or federal
employer identification number in Lines A through Z, every
field within that line must be completed.

4

PA-20S/PA-65 NW
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