Pennsylvania PA-65 Corp - Directory of Corporate Partners

PA-65 Corp - Directory of Corporate Partners
2022 PA-65 Corp - Directory of Corporate Partners (PA-65 Corp)
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING
2208110052

PA-65 Corp
Directory of
Corporate Partners

PA-65 Corp (DR) MOD 05-22 (FI)
PA Department of Revenue

START

2022

Partnership FEIN 9 DIGIT - NO DASH

PLEASE PRINT. USE BLACK INK.

OFFICIAL USE ONLY

Partnership Business Name

C

➜
First Line of Address

100% Corp. Owned

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

Initial Year

Final Return
Payment enclosed
Second Line of Address

PO Box

Use ALL CAPITAL LETTERS for address information.

City or Post Office

State

Amended PA-65 Corp

Fiscal Year

FEIN/Name/Address Change

Short Year

ZIP Code

Country Code

Ending MM/DD/YY

Beginning

Submit a complete federal Form 1065 for the entity above and Schedule K-1 for each corporate partner listed below.
Copy the PA-65 Corp to list additional corporate partners. Enter whole dollars only.
1 List each corporate partner:

a

FEIN

Revenue ID

9 DIGIT - NO DASH

Nonfiling Corporation CNI Tax Withholding

C

If a loss, enter "0"

Name of Corporate Partner

RCT-101 Filed

Street Address

b

FEIN

City
Revenue ID

9 DIGIT - NO DASH

State

C

If a loss, enter "0"

Foreign Entity
Outside U.S.

RCT-101 Filed

Street Address
FEIN

ZIP Code

Nonfiling Corporation CNI Tax Withholding

Name of Corporate Partner

c

Foreign Entity
Outside U.S.

City
Revenue ID

9 DIGIT - NO DASH

State

ZIP Code

Nonfiling Corporation CNI Tax Withholding

C

If a loss, enter "0"

Name of Corporate Partner

Foreign Entity
Outside U.S.

RCT-101 Filed

Street Address

City

2 Total number of corporate
partners for this entity.

State

ZIP Code

4 Total CNI Tax Withholding for all nonfiling
corporate partners for this entity.

3 Total number of corporate partners
registered and compliant in PA for
this entity.

If a loss, enter "0"

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

●

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

Daytime phone no.

Please Sign Your Return after printing.

Paid Preparer’s Use Only

MM/DD/YY

Print/Type preparer’s name

Preparer’s signature
Please Sign Your Return after printing.

Date

Daytime phone no.

Check if self-employed

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2022
Instructions for PA-65 Corp
PA-65 Corp IN (DR) MOD 05-22

WHAT’S NEW
The 2022 PA-65 Corp form has added an Initial Year field.
Please see the corresponding field instructions for
completion.
IMPORTANT: Because the department is modernizing
its tax software, you will need to complete this form
differently when the partnership has a Federal Form 1065
Extension. See How a 1065 Federal Extension Affects the
PA-65 Corp Filing.

GENERAL INFORMATION
PURPOSE OF FORM
A partnership (domestic or foreign general partnership, joint
venture, limited partnership, limited liability company,
business trust or other unincorporated entity classified as a
partnership for federal income tax purposes) uses the PA-65
Corp, Directory of Corporate Partners for the following:
● As a voucher to remit corporate net income tax withholding for the partnership’s nonfiling corporate partners that
are domestic or foreign (incorporated in a state/country
other than Pennsylvania/U.S.) C corporations;
● As a return when the partnership is owned 100 percent
by C corporations. The partnership is required to complete the PA-65 Corp, Directory of Corporate Partners,
to fulfill its Pennsylvania filing requirement and does not
complete the PA-20S/PA-65 Information Return.
NOTE: Do not use the PA-65 Corp, Directory of
Corporate Partners for personal income tax purposes.
IMPORTANT: Publicly traded, real estate investment
trusts or regulated investment companies are not
subject to these corporate net income tax withholding
requirements.

ELECTRONIC FILING
FED/STATE E-FILE FOR S CORPORATIONS
AND PARTNERSHIPS
The Pennsylvania Department of Revenue accepts original
and amended PA-65 Corp, Directory of Corporate Partners
including corresponding forms and schedules filed through
the Modernized e-File (MeF) platform provided by the IRS
(also known as the Fed/State Partnership e-File Program or
Fed/State e-File).
FILING MANDATE
The Method of Filing Notice [44 Pa.B. 6294] establishes

Directory of Corporate Partners

requirements for mandatory e-filing. For all calendar years
following a calendar year in which a third-party tax preparer
prepares 11 or more PA-65 Corp, Directory of Corporate
Partners returns, the preparer is required to electronically
file (e-file) in a manner prescribed by the department, all
PA-65 Corp, Directory of Corporate Partners returns
including all associated schedules and attachments.
Once a third-party preparer is subject to the filing mandate,
they shall continue to be subject to the mandate regardless
of how many PA-65 Corp, Directory of Corporate Partners
returns are filed during a tax year. A third-party preparer who
is subject to this filing method must have appropriate
software compatible with department e-filing systems.
IMPORTANT: The department will only accept an
amended PA-65 Corp, Directory of Corporate Partners,
filed through Fed/State e-File for tax years 2020 and forward.
You may not file an amended PA-65 Corp, Directory of Corporate Partners, through Fed/State e-File for tax years prior
to 2020. See How To Amend the PA-65 Corp prior to 2020.
You can only pay corporate net income tax withholding payments made for nonfiling corporate owner(s) electronically
if you file the PA-65 Corp, Directory of Corporate Partners,
through Fed/State e-File. Visit Revenue’s e-Services Center
for more information.
Fed/State e-File is available through tax preparers or computer software. If you use Fed/State e-File to file, the department sends an acknowledgement directly to you, the tax
professional or Electronic Return Originator (ERO). Whoever
submits the tax return will receive the acknowledgement.
The PA-65 Corp, Directory of Corporate Partners can be
filed through Fed/State e-File through an approved vendor
that has tested with and been approved by the department.
Even if a vendor is approved for federal e-filing, also must
be approved by Pennsylvania. As a result, every year
vendors must go through a testing process. When the
department approves the software, it will put the vendor on
the approved third-party software vendor list on Revenue’s
e-Services Center.

WHO MUST FILE
The following partnerships must file the PA-65 Corp,
Directory of Corporate Partners:
● Partnerships sending corporate net income tax withholding for their nonfiling C corporation partners that are subject to corporate net income tax for Pennsylvania; or
● Partnerships owned 100 percent by C corporations.

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1

Pennsylvania statute requires a partnership to withhold and
send corporate net income tax on behalf of a nonfiling
corporate partner. The corporate net income tax withholding
requirement for nonfiling corporate partners applies to
taxable years beginning after Dec. 31, 2003.
Corporate partners are not exempt from filing the RCT-101,
PA Corporate Net Income Tax Report. If the partnership does
not have a signed affidavit from its corporate partner(s) then
the partnership is responsible for withholding corporate net
income tax. The department posts the corporate net income

HOW TO PAY
PAYMENT BY CHECK
The partnership must file the PA-65 Corp, Directory of
Corporate Partners with a check or money order made
payable to the Dept. of Revenue if it is withholding corporate
net income tax for any nonfiling corporate partners.
Payments sent to this account are for nonfiling corporate
partners only. The department posts the payments to their
corporate accounts as indicated on the partnership’s PA-65
Corp, Directory of Corporate Partners.

See Signed Affidavit.

IMPORTANT: The PA-65 Corp, Directory of Corporate
Partners is a voucher to send corporate net income
tax withholding for nonfiling corporate partners. Do not
withhold or send any payments for corporate partners that
are filing.

Partnerships are required to withhold and send corporate

If you are sending payment with the PA-65 Corp, please fill
in the “Payment Enclosed” oval at the top of this form.

tax payment to the corporate partner’s account, and may
issue an estimated assessment on the corporate partner for
not filing the RCT-101, PA Corporate Net Income Tax Report.

net income tax on any income passed through to nonfiling
corporate partners that have not filed an RCT-101, PA
Corporate Net Income Tax Report.

SIGNED AFFIDAVIT
Every year each corporate partner must provide the
partnership with a signed affidavit stating the corporate
partner is compliant with filing its RCT-101, PA Corporate
Net Income Tax Report. The affidavit must include the
corporate partner’s 10-digit Revenue ID.
If the partnership has not received an affidavit, the partnership must file the PA-65 Corp, Directory of Corporate Partners, along with PA-20S/PA-65 Schedule H-Corp, PA-20S/
PA-65 Schedule CP and federal schedules. The partnership
must pay corporate net income tax on total federal income
from the federal Schedule K-1 multiplied by Pennsylvania
apportionment percentage from PA-20S/PA-65 Schedule
H-Corp multiplied by the corporate tax rate of 9.99 percent.
If the partnership has a signed affidavit but the department
determines the corporate partner is not compliant with filing
an RCT-101, PA Corporate Net Income Tax Report, the

CAUTION: Failure to send the PA-65 Corp, Directory
of Corporate Partners with the corporate net income
tax withholding payment will delay processing the payment
and may result in interest, penalty and estimated
underpayment penalty.
ELECTRONIC PAYMENT
You can only pay corporate net income tax withholding payments made for nonfiling corporate owner(s) electronically
if you file the PA-65 Corp, Directory of Corporate Partners,
through Fed/State e-File. Visit Revenue’s e-Services Center
for more information. See Electronic Filing.

PAYMENTS
BY CHECK:
Send with PA-65 Corp to:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280502
HARRISBURG PA 17128-0502
Make Check or Money Order payable to:
Dept. of Revenue
ELECTRONICALLY:
You can only pay electronically if you are filing the
PA-65 Corp through Fed/State e-File

partnership must withhold corporate net income tax. If the
partnership does not withhold, the department may assess
the tax along with penalty and interest.
NOTE: The department does not have an official affidavit form. It is the responsibility of the partnership to
keep the affidavit it receives from its corporate partner(s) as
part of the partnership’s records. Do not submit the affidavit
to the department.
2

WHAT TO FILE
PARTNERSHIP WITH NONFILING CORPORATE
PARTNER(S) AND NON-CORPORATE PARTNER(S)
A partnership may have non-corporate partners, as well as
one or more partner(s) that are domestic or foreign C
corporations. Such a partnership submits the following:
● A complete PA-20S/PA-65, Information Return

PA-65 Corp

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WHAT TO FILE

FORM

PARTNERSHIP WITH NONFILING
CORPORATE PARTNER(S) AND
NON-CORPORATE PARTNER(S)
(using PA-65 Corp as a voucher)

PARTNERSHIP WHOLLY OWNED
BY C CORPORATIONS
(using PA-65 Corp as a return
or return + voucher)

PARTNERSHIP WITH NO
C CORPORATION PARTNERS

YES

NO

YES

YES

NO

PA-20S/PA-65
PA-65 CORP

YES, if sending Corporate Net
Income Tax withholding for nonfiling
corporate partners

Attachments

• Copy of federal Form 1065
• All federal Form 1065 schedules
• All federal Form 1065 Schedules K-1

PA SCHEDULE H

YES, if partnership has operations within
and outside PA or is located in a KOZ

PA SCHEDULE H-CORP

YES, if operations within and
outside PA or wholly within PA 1

YES, if operations within and
outside PA or wholly within PA 1

PA SCHEDULE CP

YES, for each nonfiling corporate
partner 2

YES, for each nonfiling corporate
partner 2

1
2

• Copy of federal Form 1065
• All federal Form 1065 schedules
• All federal Form 1065 Schedules K-1
NO

N/A

YES, if partnership has operations within
and outside PA or is located in a KOZ
YES, if there are any entity partners and
the partnership has operations within
and outside PA or wholly within PA 1
NO

You must also provide a copy of this form to each entity partner.
You must also provide a copy of this form to each nonfiling corporate partner.

● A complete PA-65 Corp, Directory of Corporate
Partners, if the partnership is remitting corporate net
income withholding tax on behalf of nonfiling corporate
partners and it is filed separately from the PA-20S/PA-65
Information Return
● A copy of the partnership’s federal Form 1065, including
all federal schedules and federal Form 1065 Schedules
K-1
● A PA-20S/PA-65 Schedule H to apportion business
income (loss) for Pennsylvania personal income tax
purposes, if the partnership has business operations
within and outside Pennsylvania
● A complete PA-20S/PA-65 Schedule H-Corp if the
partnership has business operations within and outside
Pennsylvania or totally within Pennsylvania
● A PA-20S/PA-65 Schedule CP for each nonfiling
corporate partner
The partnership must also provide a copy of the PA-20S/
PA-65 Schedule H-Corp to each entity partner. The PA-20S/
PA-65 Schedule H-Corp provides the entity partner who is a
corporation with the apportionment information needed to
complete the RCT-101, PA Corporate Net Income Tax
Report and calculate CNI tax.
In addition, other entity types use the Schedule H-Corp to
pass through information to their corporate partners.
The PA-20S/PA-65 Schedule H-Corp is for information
purposes only for corporate partners when calculating CNI
tax. Do not use this schedule to arrive at calculations for
other non-corporate partners/members income.
You must complete the PA-20S/PA-65 Schedule H-Corp and
give it to partners that are business entities. You must
provide the PA-20S/PA-65 Schedule H-Corp to the corporate

partners if the partnership has business operations within
and outside of Pennsylvania or totally within Pennsylvania.
You must also give a copy of PA-20S/PA-65 Schedule CP to
each nonfiling corporate partner for use in filing the
RCT-101, PA Corporate Net Income Tax Report. A corporate
partner is not required to file PA-20S/PA-65 Schedule CP
with the RCT-101, PA Corporate Net Income Tax Report.
If you need additional space, copy the PA-65 Corp, Directory
of Corporate Partners. When completing more than one
PA-65 Corp, Directory of Corporate Partners, each PA-65
Corp form must include the total of all the PA-65 Corp,
Directory of Corporate Partners forms.
PARTNERSHIP WHOLLY OWNED BY
C CORPORATIONS
A partnership is wholly owned when all of the partnership’s
owners (partners) are C corporations or entities that are
dis-regarded and owned by C corporations.
A partnership wholly owned by C corporations submits the
following:
● PA-65 Corp, Directory of Corporate Partners
● A complete copy of the partnership’s federal Form 1065,
including all federal schedules and federal Form 1065
Schedules K-1
● PA-20S/PA-65 Schedule H-Corp if the partnership has
business operations within and outside Pennsylvania or
totally within Pennsylvania
● A PA-20S/PA-65 Schedule CP for each nonfiling
corporate partner
You must also give a copy of Schedule H-Corp to each entity
partner. The PA-20S/PA-65 Schedule H-Corp provides the
entity partner with the apportionment information needed to

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3

HOW DOES A FEDERAL FORM 1065 EXTENSION AFFECT WHAT YOU FILE?
CORPORATE NET
INCOME TAX UNDERPAID

CORRECT AMOUNT OF
CORPORATE NET
INCOME TAX PAID

CORPORATE NET
INCOME TAX OVERPAID

At PA-65 Corp due date
(15TH day of the fourth
month after year end,
NO EXTENSIONS):

• File the PA-65 Corp with appropriate

• File the PA-65 Corp with appropriate

• File the PA-65 Corp with appropriate

Within 30 days of filing
your federal Form 1065:

• File an amended PA-65 Corp and include

• File an amended PA-65 Corp
• Enter the amount of total tax due (the

• File an amended PA-65 Corp
• Enter the amount of total tax that was

• Attach a complete copy of the federal

• Attach a complete copy of the federal

• Include PA Schedule H-Corp
• Include PA Schedules CP
• See Example 2

• Include PA Schedule H-Corp
• Include PA Schedules CP
• See Example 3

payment of corporate net income tax
withholding.

•

•
•
•
•

payment of total tax due
Enter the amount of additional tax due
(the amount being paid now + the
amount paid at the due date) on Line 4 of
the PA-65 Corp
Attach a complete copy of the federal
Form 1065 including Schedules K-1
Include PA Schedule H-Corp
Include PA Schedules CP
See Example 1

payment of corporate net income tax
withholding.

amount paid at the due date) on Line 4
Form 1065 including Schedules K-1

payment of corporate net income tax
withholding.

paid at the due date on Line 4

Form 1065 including Schedules K-1

complete the RCT-101, PA Corporate Net Income Tax
Report and calculate CNI tax.

partners may subject the partnership to interest and
penalties.

In addition, you must give a copy of Schedule CP to each
nonfiling corporate partner for use in filing the RCT-101, PA
Corporate Net Income Tax Report. A corporate partner is not
required to file PA-20S/PA-65 Schedule CP with the
RCT-101.

When the partnership’s federal Form 1065 is filed, the
partnership is required to submit the PA-65 Corp, Directory
of Corporate Partners with federal Form 1065 attached. See
Underpayment, Correct Payment and Overpayment of
Corporate Net Income Tax.

IMPORTANT: If the partnership is wholly owned by C
corporations or limited liability companies filing as C
corporations, the partnership does not file a PA-20S/PA-65,
Information Return. The partnership is required to file the
PA-65 Corp, Directory of Corporate Partners, Schedule CP
and Schedule H-Corp.

UNDERPAYMENT OF CORPORATE NET INCOME TAX
If, when you file your federal Form 1065, you find you did
not withhold enough corporate net income tax for a corporate
partner, you must file an amended PA-65 Corp, Directory of
Corporate Partners, and send the additional tax due within
30 days of filing federal Form 1065 with the IRS. Check the
payment enclosed oval on the form. See How To Amend
the PA-65 Corp.

PARTNERSHIPS WITHOUT CORPORATE PARTNERS
If the owners of the partnership are individuals, estates,
trusts, other partnerships, PA S corporations, and/or other
entities, and the partnership does not have any C
corporations as partners, the partnership submits a complete
PA-20S/PA-65, Information Return but does not complete a
PA-65 Corp, Directory of Corporate Partners.

With the amended PA-65 Corp and CNI check, the
partnership must send the following:
● A complete copy of federal Form 1065, including federal
Form 1065 Schedule K-1 for each nonfiling corporate
partner,
● PA-20S/PA-65 Schedule H–Corp and

HOW A 1065 FEDERAL EXTENSION
AFFECTS THE PA-65 CORP FILING
A valid federal extension of time to file federal Form 1065
does not extend the filing time for the PA-65 Corp, Directory
of Corporate Partners or the remittance of corporate net
income tax withholding for nonfiling corporate partners.
The partnership must timely file the PA-65 Corp, Directory
of Corporate Partners on or before the original due date and
remit corporate net income tax withheld on behalf of its
nonfiling corporate partners. The partnership must pay on or
before the original due date the full amount it reasonably
estimated as the Pennsylvania corporate net income tax
due. Failure to withhold and remit the correct amount of
corporate net income tax on behalf of nonfiling corporate
4

● PA-20S/PA-65 Schedule CP.
Fill in the amended PA-65 Corp oval on the PA-65-Corp,
Directory of Corporate Partners. Please fill in the “Payment
Enclosed” oval at the top of this form.
IMPORTANT: When sending the amended PA-65
Corp, put the total amount of (amount you are currently
paying plus the amount you paid at the original due date)
corporate net income tax withheld on Line 4.
Example 1. The partnership files the PA-65 Corp on April
15, 2023, and remits $500 for corporate net income tax:
$250 for corporate partner A and $250 for corporate B. After
filing federal Form 1065 the partnership realizes the correct
amount of corporate net income tax withheld should be:
$600: $300 for corporate partner A and $300 for corporate

PA-65 Corp

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partner B. There is an underpayment of $100. The
partnership pays the additional $100 with the amended
PA-65 Corp, and reports $300 for corporate partner A on
Line 1, $300 for corporate partner B on Line 1 and $600 on
Line 4.
CORRECT PAYMENT OF CORPORATE NET
INCOME TAX
If, when you file your federal Form 1065, you find that you
withheld the correct amount of corporate net income tax for
a corporate partner, you must send the following within 30
days of filing federal Form 1065 with the IRS:
● A copy of federal Form 1065, including federal Form
1065 Schedule K-1 for each nonfiling corporate partner,
● An amended PA-65 Corp, Directory of Corporate Partners,
● PA-20S/PA-65 Schedule H–Corp and
● PA-20S/PA-65 Schedule CP.
Fill in the amended PA-65 Corp oval on the PA-65-Corp,
Directory of Corporate Partners.
IMPORTANT: When submitting the PA-65 Corp with
federal Form 1065,enter the total amount of tax due
(the amount you paid at the original due date) on Line 4. DO
NOT fill in the “Payment Enclosed” oval at the top of this
form. DO fill in the "Amended PA-65 Corp" oval. All other
information on the PA-65 Corp should appear as was
originally filed.
Example 2. The partnership files the PA-65 Corp on April
15, 2023, and remits $500 for corporate net income tax:
$250 for corporate partner A and $250 for corporate partner
B. After filing federal Form 1065 the partnership confirms
the correct amount of corporate net income tax withheld is
$500: $250 for corporate partner A and $250 for corporate
partner B. There is no underpayment of tax. The partnership
files the amended PA-65 Corp and reports $250 for corporate
partner A on Line 1, $250 for corporate partner B on Line 1
and $500 on Line 4.
OVERPAYMENT OF CORPORATE NET INCOME TAX
If, when you file your federal Form 1065, you find that you
withheld too much corporate net income tax for a corporate
partner, you must file an amended PA-65 Corp, Directory of
Corporate Partners.
NOTE: The department does not issue refunds to the
partnership. See Refund of Overpayment of Corporate
Net Income Tax Withholding.
With the amended PA-65 Corp, the partnership must send
the following within 30 days of filing federal Form 1065 with
the IRS:
● A complete copy of federal Form 1065, including federal
Form 1065 Schedule K-1 for each nonfiling corporate
partner,
● PA-20S/PA-65 Schedule H–Corp and
● PA-20S/PA-65 Schedule CP.
Fill in the amended PA-65 Corp oval on the PA-65-Corp,

Directory of Corporate Partners. See How To Amend the
PA-65 Corp.
IMPORTANT: When submitting the amended PA-65
Corp, enter the total amount of tax paid with the original
return on Line 4. DO NOT fill in the “Payment Enclosed”
oval at the top of this form. DO fill in the "Amended PA-65
Corp" oval. All other information on the PA-65 Corp should
appear as was filed on April 15, 2023.
Attach a statement indicating there was an overpayment and
the amount of the overpayment.
Example 3. The partnership files the PA-65 Corp on April
15, 2023, and remits $600 for corporate net income tax:
$300 for corporate partner A and $300 for corporate partner
B. After filing federal Form 1065 the partnership realizes the
correct amount of corporate net income tax withholding is
$500. There is an overpayment of $100. The partnership
files the amended PA-65 Corp, reporting $300 for corporate
partner A on Line 1, $300 for corporate partner B on Line 1
and $600 on Line 4.
NO PAYMENT REQUIRED FOR CORPORATE NET
INCOME TAX
A partnership that is owned 100 percent by corporate
partners that are compliant and file a Pennsylvania
corporate tax return will have no tax due on the PA-65 Corp.
Submit a copy of federal Form 1065, including all federal
Form 1065 Schedules K-1 and the PA-20S/PA-65 Schedule
H–Corp with a copy of the original PA-65 Corp, Directory of
Corporate Partners, within 30 days of filing federal Form
1065 with the IRS. DO NOT fill in the “Payment Enclosed”
oval at the top of this form.
If the partnership, owned 100 percent by corporate partners,
determines there was an underpayment or overpayment of
corporate net income tax. See Underpayment of Corporate
Net Income Tax or Overpayment of Corporate Net Income
Tax.

REFUND OF OVERPAYMENT OF CORPORATE NET INCOME TAX WITHHOLDING
If the partnership withholds excess corporate net income tax
for a corporate partner, the department will refund the
overpayment to the corporate partner and not the
partnership when the C corporation files its RCT-101, PA
Corporate Net Income Tax Report.

HOW TO AMEND THE PA-65 CORP
PRIOR TO TAX YEAR 2020
You cannot file an amended PA-65 Corp, Directory of
Corporate Partners through Federal/State e-File for tax
years prior to 2020.
When amending a PA-65 Corp, Directory of Corporate
Partners filed through Fed/State e-File prior to tax year 2020,
you must use the appropriate paper form.

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If you determine you filed an incorrect PA-65 Corp, you must
file an amended PA-65 Corp, Directory of Corporate
Partners.
For tax years prior to 2020, to amend the PA-65 Corp,
Directory of Corporate Partners, that was originally filed
through Fed/State e-File or paper-filed, a paper form PA-65
Corp, Directory of Corporate Partners must be used for the
year to be amended.
The following are instructions for amending the Directory for
tax years prior to 2020.
The partnership must:
● Obtain the paper form PA-65 Corp, Directory of
Corporate Partners, for the amended year. Do not
submit a copy of the original PA-65 Corp, Directory
of Corporate Partners;
● Correct the error by completing and filing a PA-65 Corp,
Directory of Corporate Partners, and clearly mark the
amended oval;
● Enclose a statement explaining the reasons an
amended return is being filed; and
● Enclose a copy of the amended federal Form 1065.
You must amend the PA-65 Corp, Directory of Corporate
Partners, if you amend federal Form 1065.
TAX YEAR 2020 AND FORWARD
For tax years 2020 and forward, the department will accept
amended PA-65 Corp, Directory of Corporate Partners
including corresponding forms and schedules filed through
Fed/State e-File.
Beginning with tax year 2020, to e-file an amended return
through Fed/State e-File, visit Revenue’s e-Services Center
at www.doreservices.state.pa.us.
Follow all the steps listed above under “Prior to Tax Year
2020” with exception to the first bullet referencing a paper
return.

WHEN TO AMEND THE PA-65 CORP
UNDER-REPORTED INCOME (TAX DUE)
If the partnership underreported income, incorrectly claimed
credit or deductions, or events have happened that increased reportable Pennsylvania-taxable income, (including
an IRS Report of Change), the partnership must file an
amended PA-65 Corp, Directory of Corporate Partners,
within 30 days from the determination of such increase.

use in completing its RCT-101, PA Corporate Net Income
Tax Report and to any other entity partner so that those
entities can in turn pass through the information to their
corporate partners.

ASSEMBLING THE PA-65 CORP
DIRECTORY OF CORPORATE PARTNERS
Assemble the PA-65 Corp, Directory of Corporate Partners
in the following order:
● Signed original PA-65 Corp, Directory of Corporate
Partners. Do not mail a photocopy;
● PA-20S/PA-65 Schedule H-Corp;
● PA-20S/PA-65 Schedule CP for each corporate partner;
● Federal Form 1065 including all federal schedules and
federal Schedules K-1 (including all federal Schedules
K-1 for all C corporation partners); and
● Corporate net income tax payment for nonfiling
corporate partners
IMPORTANT: Do not create a substitute PA-65 Corp,
Directory of Corporate Partners, if the department has
not approved such a form. A spreadsheet is an unapproved
and unacceptable tax form. You can put no more than three
corporate partners on the PA-65 Corp, Directory of Corporate
Partners. If you need additional pages, a photocopy of the
PA-65 Corp, Directory of Corporate Partners, or departmentapproved form is acceptable.
If you are filing any tax form other than an official tax form,
please review Miscellaneous Tax Bulletin 2008-02, issued
Aug. 13, 2008 (Revised May 11, 2022), on the department’s
website.

WHEN TO FILE
If the due date falls on a Saturday, Sunday, or business
holiday, the partnership must file its PA-65 Corp, Directory
of Corporate Partners, 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. Pennsylvania follows the
same tax year as federal rules.
CALENDAR-YEAR ENTITY
A partnership that files on a calendar year basis, reports all
corporate net income tax withholding recognized between
Jan. 1 and Dec. 31.

The corporate 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.

A partnership files the current year PA-65 Corp, Directory of
Corporate Partners, on or before the 15th day of the fourth
month following the close of the fiscal year.

APPORTIONMENT

If the return is not filed by the original due date, the
department imposes late filing penalties and interest.

When the partnership has at least one partner that is an
entity, the partnership must also submit a PA-20S/PA-65
Schedule H-Corp. You must also give the PA-20S/PA-65
Schedule H-Corp to each partner who is a corporation for
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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

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the calendar year in which it ends. A fiscal year partnership
reports all taxable income recognized during the fiscal year.
A partnership that files on a fiscal year reports all corporate
net income tax withholding recognized during the fiscal year.
A partnership files the PA-65 Corp, Directory of Corporate
Partners, on or before the 15th day of the fourth month
following the close of the fiscal year. A partnership may use
a 52/53 week-year if it keeps its books on that basis.
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 partnership changes from a fiscal year filer to a
calendar year filer; or
● A partnership is in existence during only part of the tax
year. For example, if the year is the initial year.
When there has been a change in an accounting period that
requires filing of a short-year return, you must calculate the
tax on an annualized basis.
NO EXTENSION OF TIME TO FILE
There is no extension of time to file the PA-65 Corp,
Directory of Corporate Partners. See How a 1065 Federal
Extension Affects the PA-65 Corp Filing. The PA-65 Corp is
a payment voucher for withholding corporate net income tax
for nonfiling corporate partners and shows how much the
partnership withheld for each corporate partner. There is no
extension provision in the Pennsylvania law for this filing.
You must send the corporate net income tax withholding
payment with the PA-65 Corp, Directory of Corporate
Partners by the 15th day of the fourth month following the
close of the fiscal year. See How To Pay.

WHERE TO FILE
Partnerships, that have partners that are nonfiling C
corporations or 100 percent owned by C corporations must
submit the PA-65 Corp, Directory of Corporate Partners,
PA-20S/PA-65 Schedule CP, PA-20S/PA-65 Schedule
H-Corp, and corporate net income tax payment.
Where the partnership should mail the PA-65 Corp, Directory
of Corporate Partners, depends whether there is a corporate
net income withholding payment. Choose the appropriate
mailing address:
WITHOUT PAYMENT:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280509
HARRISBURG PA 17128-0509
Include the PA-20S/PA-65, Information Return, if applicable;
PA-65 Corp, Directory of Corporate Partners; PA-20S/PA-65
Schedule H-Corp and federal 1065 return.

WITH PAYMENT:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280502
HARRISBURG PA 17128-0502
Include a copy of PA-20S/PA-65, Information Return, if
applicable; PA-65 Corp, Directory of Corporate Partners;
PA-20S/PA-65 Schedule H-Corp; PA-20S/PA-65 Schedule
CP; CNI payment and the federal 1065 return.
IMPORTANT: Mail the PA-65 Corp, Directory of Corporate Partners separate from all other Pennsylvania
tax returns.
● Only send corporate net income tax withholding
payments with the PA-65 Corp, Directory of Corporate
Partners.
● Do not mail the PA-20S/PA-65, Information Return with
the RCT-101, PA Corporate Net Income Tax Report.

COMPLETING THE PA-65 CORP
FOREIGN ADDRESS STANDARDS
If the partnership is located outside the U.S., it is important
to write the foreign address on the PA-65 Corp, Directory of
Corporate Partners, according to 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-65
Corp, Directory of Corporate Partners.
● Eliminate apostrophes, commas, periods and hyphens.
Write the address in all uppercase letters. An address
should have no more than four lines and must be written
in ink or typewritten. Pencil is unacceptable.
● Write the name of the entity in the spaces provided. You
may not address mail 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 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-65 Corp, Directory of Corporate Partners.
● Write the two-character code for the country in the
Country Code field. Codes can be found at
https://www.irs.gov/e-file-providers/foreign-country-code
-listing-for-modernized-e-file.
Providing the address in this format will better ensure that
the department is able to contact the entity if we need
additional information.

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Below are examples of properly completed foreign
addresses.
FOREIGN ADDRESS EXAMPLES
PARTNERSHIP BUSINESS 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:
COUNTRY CODE: UK
OR
PARTNERSHIP BUSINESS 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:
COUNTRY CODE: CA
If the entity’s address does not fit in the available spaces on
the PA-65 Corp, Directory of Corporate Partners, using this
format, please include a separate statement with the return
showing the complete address.

PA-65 CORP FORM
PARTNERSHIP FEDERAL EMPLOYER
IDENTIFICATION NUMBER (FEIN)
Enter the nine-digit federal employer identification number
of the partnership.
PARTNERSHIP BUSINESS NAME
Enter the complete name of the 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, then enter the street address on the second
line of address 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
office box, leave the second line of address blank.
For an out-of-country address enter the country and/or
foreign postal number. See Foreign Address Examples.
IMPORTANT: If the address has only a post office box,
enter on the first line of address.
8

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 address, separated by a comma.
Write the city in the space provided. Do not abbreviate.
Write the two-character code for the country in the
Country Code field. Codes can be found at
https://www.irs.gov/e-file-providers/foreign-countrycode-listing-for-modernized-e-file.
100% CORP OWNED OVAL
Fill in this oval if the partnership is wholly owned by C
corporations.
FINAL RETURN OVAL
Fill in this oval if the 100% C corporation owned partnership
is filing a final PA-65 Corp Directory of Corporate Partners.
PAYMENT ENCLOSED OVAL
Fill in this oval if the partnership is submitting a payment with
the PA-65 Corp.
AMENDED PA-65 CORP
Fill in this oval if the partnership is submitting an amended
form.
FEIN/NAME/ADDRESS CHANGE
Fill in the oval if the FEIN, name or address on the PA-65
Corp Directory of Corporate Partners differs from previously
filed directory.
INITIAL YEAR
Fill in the oval if the entity is filing an initial year return.
FISCAL YEAR
A fiscal year is a 12-month accounting period, other than a
calendar year, ending on the last day of a particular month,
for example July 1 to June 30 of the following year. The entity
must use its federal taxable year for Pennsylvania purposes.
If the entity does not file on a calendar-year basis, fill in the
fiscal-year oval. Enter the month, day and year (MMDDYY)
when the fiscal year begins and ends.
NOTE: A fiscal year includes anything other than a
calendar year.
Do not fill in the fiscal-year oval for a calendar-year filer
whose initial year does not begin 01/01/20XX or for a
calendar-year filer whose final return does not end
12/31/20XX.
If the entity is a calendar-year filer and files a short-year
return, do not fill in the fiscal-year oval.
SHORT YEAR
Fill in the short-year oval if the entity is filing a short-year
return. Enter the month, day and year (MMDDYY) when the
short year begins and ends.

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LINE INSTRUCTIONS

LINE 3

IMPORTANT: If the partnership only has corporate
partners, you will enter every corporate partner on Line
1 (i.e. both compliant and non-compliant corporate partners).
If the partnership has at least one other entity type as a
partner, you will only enter the non-compliant corporate
partners on Line 1.

TOTAL NUMBER OF CORPORATE PARTNERS
REGISTERED AND COMPLIANT IN PENNSYLVANIA
FOR THIS ENTITY
Enter the total number of corporate partners registered and
compliant in Pennsylvania for this partnership.

LINE 1
Enter the following information for each corporate partner:
FEIN
Enter the corporate partner’s nine-digit federal employer
identification number.
REVENUE ID
Enter the corporate partner’s 10-digit Revenue ID, if
applicable.
NONFILING CORPORATION CORPORATE NET
INCOME (CNI) WITHHOLDING
Enter the amount of corporate net income tax withheld for
the corporate partner. Use whole dollar amounts only.
FOREIGN ENTITY/OUTSIDE U.S. OVAL
Fill in the oval if the entity is outside the U.S.
RCT-101 FILED OVAL
Fill in the oval if the corporate partner is compliant and filed
a RCT-101, PA Corporate Net Income Tax Return.
NOTE: If this oval is populated then you should show
no CNI withholding amount in the Nonfiling Corporation
CNI Tax Withholding box described above.
The only time you fill in the RCT-101 oval is when the
partnership is 100% owned by corporate partners. In this
scenario, you may have compliant and non-compliant
corporate partners. Only the non-complaint Corporate
Partners require withholding.
When the partnership is only partly owned by Corporate
Partners, only list those who are non-compliant and require
CNI Withholding.

If the partnership has multiple schedules, only the first,
primary page should include the total of all the
schedules (e.g., partnership reports CNI withholding for six
corporate partners on the PA-65 Corp. The total number of
corporate partners registered in Pennsylvania for this
partnership is four. The partnership enters “4” in the field for
Line 3 on the first schedule only). Do not leave this field
blank. If there are no corporate partners registered in
Pennsylvania, enter “0.”

LINE 4
TOTAL CORPORATE NET INCOME TAX WITHHOLDING
FOR ALL NONFILING CORPORATE PARTNERS
FOR THIS ENTITY
Enter the total corporate net income tax withheld for all
nonfiling corporate partners. Use whole dollar amounts only.
If the partnership has multiple schedules, only the first,
primary page should include the total of all the
schedules (e.g., partnership reports CNI withholding for six
corporate partners on the PA-65 Corp. The total CNI
withholding on Line 4 for all six partners is $10,000. The
partnership enters $10,000 in the field for Line 4 on the first
schedule only). Do not leave this field blank. If there is no
withholding, enter “0.”

LINE 5
PENNSYLVANIA APPORTIONMENT AS REPORTED ON
PA-20S/PA-65 SCHEDULE H-CORP
Enter the Pennsylvania-Apportionment figure from PA-20S/
PA-65 Schedule H-Corp used to calculate CNI tax. Do not
leave this field blank.

WHO MUST SIGN

LINE 2

PAPER FILED RETURNS GENERAL PARTNER,
PRINCIPAL OFFICER OR AUTHORIZED INDIVIDUAL
SIGNATURE AND NAME
A partnership official must sign and date the PA-65 Corp,
Directory of Corporate Partners.

TOTAL NUMBER OF CORPORATE PARTNERS FOR
THIS ENTITY
Enter the total number of corporate partners for this
partnership.

If the form is not signed, then the partnership has not filed a
valid PA-65 Corp, Directory of Corporate Partners. The
individual signing the return must be a general partner,
principal officer or individual expressly authorized to sign.

If the partnership has multiple schedules, only the first,
primary page should include the total of all the
schedules (e.g., partnership reports CNI withholding for six
corporate partners on the PA-65 Corp. The total number of
corporate partners for this partnership is six. The partnership
enters “6” in the field for Line 2 on the first schedule only).

The partnership official signing the return verifies by written
declaration, under penalties of perjury, that he or she
personally has examined the PA-65 Corp, Directory of
Corporate Partners and its accompanying schedules and to
the best of his or her knowledge, the PA-65 Corp, Directory
of Corporate Partners is true, correct and complete.

NAME AND ADDRESS OF CORPORATE PARTNER
Complete the name and address of the corporate partner.

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9

The partnership official that is responsible for signing the
PA-65 Corp, Directory of Corporate Partners, 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 file all required schedules with
the PA-65 Corp, Directory of Corporate Partners, including
the PA-20S/PA-65 Schedule H-Corp used to calculate CNI
tax and PA-20S/PA-65 Schedule CP for each owner.
PREPARER’S SIGNATURE AND NAME
A paid preparer may sign original or amended returns by
rubber stamp, mechanical device, or computer software
program. Pennsylvania follows federal guidelines for
signature requirements for the preparer.
If a partner, member or employee of the partnership
completes the PA-65 Corp, Directory of Corporate Partners,
the paid preparer’s space should remain blank. In addition
anyone who prepares the PA-65 Corp, Directory of
Corporate Partners, but does not charge the partnership
should not complete the paid preparer section.
Anyone who prepares a PA-65 Corp, Directory of Corporate
Partners, for a fee or incidental 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-65 Corp. Directory of
Corporate Partners), must complete the required paid
preparer information listed below:
● Print or type the preparer’s names in the space
provided.
● Sign the return in the space provided for the paid
preparer’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
applicable.
● Print or type the paid preparer’s Preparer Tax
Identification 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.
The paid preparer’s area does not need completed if
someone prepares the return at no charge.
ELECTRONICALLY FILED RETURNS
A general partner, principal officer or authorized individual
must sign an electronic return.
If applicable, the paid preparer, must also sign the electronic
return.
Two signature options are available, as follows:
1. PA-8879-P - Pennsylvania e-File Signature Authorization
for PA S Corporation/Partnership Information Return
10

PA-65 Corp
RETURN TO PAGE 1

(PA-20S/PA-65) – Directory of Corporate Partners (PA65 Corp); or
2. PA-8453-P - PA S Corporation/Partnership Information
Return (PA-20S/PA-65) - Directory of Corporate Partners
(PA-65 Corp) Tax Declaration for a State e-File Return.
PA-8879-P FORM
The federal self-select PIN option consists of two PINs, one
for the taxpayer and one for the preparer.
In order for the department to accept the federal self-select
PIN as a signature, software developers must display a
Jurat/Disclosure Statement (similar to the language on the
PA-8453-P and meeting the requirements of 72 P.S. §7333
and 61 Pa. Code §121.23) attached as Page 3 to PA-8879-P.
Taxpayers and Electronic Return Originators (EROs) must
complete PA-8879-P when using this method and
consenting to electronic funds withdrawals.
The department requires the EROs to retain completed
PA-8879-P forms for three years after the due date of the
returns or the date the returns were filed electronically,
whichever is later. Do not mail these forms to the
department.
PA-8453-P FORM
If a taxpayer elects not to use the federal self-select PIN
option, or if the state submission is filed as a state
stand-alone (no link to an original federal submission), the
department requires the ERO to retain completed
PA-8453-P forms for three years after the due date of the
returns or the date the returns were filed electronically,
whichever is later.
Do not mail these forms to the department. PA-8453-P must
be completed and signed by all appropriate parties before
the return is transmitted electronically.
In the event the department selects an electronic return for
examination, the ERO may be required to provide
PA-8879-P and, if appropriate, PA-8453-P, within five
business days of the request. The department will randomly
request a percentage of these forms yearly to monitor
compliance.
INTERNATIONAL ACH TRANSACTIONS
The Federal Office of Foreign Assets Control has made
additional reporting requirements on all electronic banking
transactions that directly involve a financial institution outside
of the territorial jurisdiction of the U.S. These transactions
are international ACH transactions (IAT).
Presently, the Pennsylvania Department of Revenue does
not support IAT ACH debit transactions. Taxpayers who tell
the department to process electronic banking transactions
on their behalf are certifying that the transactions do not
directly involve a financial institution outside of the territorial
jurisdiction of the U.S at any point in the process.
See REV-993, Pennsylvania Fed/State E-File Handbook, PA
Form PA-8879, Pennsylvania e-file Signature Authorization,
and PA Form PA-8453, Pennsylvania Individual Income Tax
Declaration for Electronic Filing for more information.
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