Form REV-413PS-2013 2013 Instructions For Withholding PA Personal Income Tax From Nonresident Members By Partnerships and PA S Corporations (REV-413 P/S)

07PDR084583 After the last day of the 3rd month before the 1st of the 7th month 3 50% 25% 25% After the last day of the 6th month before the 1st of the 10th month 2 75% 25% After the last day of the 9th month 1 100% All partnerships and PA S corporations must collect and pay nonresident quarterly withholding tax Use Part A and Part B of the REV 414(P/S) PA Nonresident Withholding Tax Worksheet for Partnerships and PA S Corporations to figure the correct amount of 2013 nonresident quarterly withholding tax If the aggregate 2013 nonresident quarterly withholding tax will be less than $500 the entity must pay within 30 days of the close of the taxable year Authorized and required to withhold such tax from their nonresident Before the 1st day of the 4th month 4 25% 25% 25% 25% Call 1 888 PATAXES (1 888 728 2937) Within the local Harrisburg area call 717 425 2533 COLLECTION OF NONRESIDENT WITHHOLDING Complete the other identification information on the left hand side of the coupon In the middle column fill in the oval to indicate the account is for a partnership association or PA S corporation In the right hand column enter the fiscal year information if applicable as well as the amount of payment or declaration of tax (see instructions under Part 5 for specific information about how to complete these lines) DO NOT MAKE CORRECTIONS ON YOUR PA 40ES (P/S) FORMS IF THE PREPRINTED INFORMATION IS INCORRECT COMPLETE A PA 40ES CORRECTION FORM (FORM REV 459) and mail it to: Do not staple or attach the payment to Form PA 40ES (P/S); DO NOT USE THIS ADDRESS TO SEND PAYMENTS Each entity with income from sources within Pennsylvania must provide each of its nonresident owners with a PA 20S/PA 65 Schedule NRK 1 showing the owner s income (losses) credits and tax withheld Enter the amount calculated on Line 4 Part A of the REV 414 (P/S) form in the Declaration of Nonresident Withholding Tax block; Enter the payment in the Amount of Your Payment block; Fed/State e File Fill in Part C 2013 Record of Nonresident Withholding Tax FINAL CATCH UP PAYMENT OF NONRESIDENT WITHHOLDING For each installment period the timely nonresident withholding tax payments and credits are at least 90 percent of the actual tax due on the income earned or received by the nonresident partners or shareholders for each installment period If the aggregate 2013 nonresident quarterly withholding tax will be $500 or more the entity may either pay all of the nonresident tax with the first payment or pay in installments when due Use this table to determine the amount and due date for each installment of nonresident tax If the due date falls on a Saturday Sunday or legal holiday the due date is the next business workday Interest on underpayments of nonresident quarterly withholding tax shall run from the due date to the 30th day following the close of the taxable year If the entity can reasonably determine that its aggregate nonresident The required number of withholding The entity should pay the following percentages of the withholding by the date shown or the next business day if the due date falls on a Saturday Sunday or holiday If the partnership or PA S corporation did not receive its preprinted forms or they were damaged or lost order PA 40ESR (F/C) forms For answers to common questions and to obtain other tax forms schedules and instructions from the department you may: If the partnership or PA S corporation does not receive its preprinted Forms PA 40ES (P/S) forms or the forms are damaged use If the partnership or PA S corporation maintains a drawing account for or makes distributions or guaranteed payments to its nonresi dent partner or shareholder and the withdrawals or distributions are sufficient to cover the tax withheld Pennsylvania law authorizes and requires the entity to deduct the tax from the drawing account or distribution when credited Otherwise the time and manner of collection of the tax withheld shall be a matter of settlement between the partnership or PA S corporation and its partners or shareholders If the tax of the nonresident owners exceeds the nonresident quarterly withholding tax payments the partnership or PA S corporation must pay the deficiency by the date prescribed for filing the entity's PA 20S/PA 65 Information Return IMPORTANT: Jointly liable with their nonresident partners and shareholders for payment of tax on such income to the extent allocable to the nonresidents; and Mail the PA 40ES (P/S) form and check using the label provided; Make the check or money order payable to PA Dept of Revenue printing the entity s FEIN and 2013 Nonresident Tax Payment on the check or money order; NONRESIDENT PARTNER OR SHAREHOLDER owners and remit the tax to Pennsylvania The imposition of the tax against the partnership or PA S corporation does not change the filing requirements or the tax liability of its nonresident owners PA 40ESR (F/C) DECLARATION OF ESTIMATED TAX OR ESTIMATED WITHHOLDING TAX PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PIT DELINQUENT TAX DIVISION PO BOX 280510 HARRISBURG PA 17128 0510 PA DEPARTMENT OF REVENUE INSTRUCTIONS FOR WITHHOLDING PA PERSONAL INCOME TAX FROM NONRESIDENT OWNERS BY PARTNERSHIPS AND PA S CORPORATIONS PART 1 GENERAL INSTRUCTIONS PART 2 PAYMENT OF NONRESIDENT WITHHOLDING PART 3 STATEMENT OF NONRESIDENT WITHHOLDING PART 4 FORMS COMPLETION INSTRUCTIONS PART 5 HOW TO COMPLETE PA 40ES (P/S) THE DECLARATION OF TENTATIVE NONRESIDENT WITHHOLDING TAX FORM PART 6 AMENDING NONRESIDENT QUARTERLY WITHHOLDING PAYMENTS PART 7 PENALTY FOR FAILURE TO WITHHOLD PART 8 FORMS ORDERING Partnerships and PA S corporations with taxable PA source income are: Partnerships or PA S corporations filing a nonresident quarterly withholding return for the first time should use the PA 40ESR (F/C) form Thereafter the department will provide preprinted PA 40ES (P/S) forms Payments on the REV 414 (P/S) form Do not use the PA 40ESR (F/C) form or any other facsimile form when you can use a preprinted PA 40ES (P/S) form Pennsylvania law imposes a 5 percent penalty for failure to pay on or before the due date the quarterly withholding on the distributive PA taxable income of nonresident partners and shareholders The penalty is 5 percent per month or fraction thereof to a maximum of 50 percent of the nonresident quarterly withholding due REV 413(P/S) EX (08 12) SAFE HARBOR RULES Send email requests for forms to the department at ra forms@pa gov; or Send written requests for Form PA 40ESR (F/C) to: PA DEPARTMENT OF REVENUE TAX FORMS SERVICE UNIT 711 GIBSON BOULEVARD HARRISBURG PA 17104 3218 DO NOT USE THIS ADDRESS TO SEND PAYMENTS Send written requests for preprinted PA 40ES (P/S) forms to: PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PIT DELINQUENT TAX DIVISION PO BOX 280510 HARRISBURG PA 17128 0510 DO NOT USE THIS ADDRESS TO SEND PAYMENTS The department personalizes each PA 40ES (P/S) form with the part nership or PA S corporation identification information including an encrypted version of the entity s FEIN in the unique line of informa tion that the department uses to post the payments DO NOT GIVE THESE FORMS TO ANY OTHER TAXPAYER THIS MAY CAUSE THE ENTITY S PAYMENT TO BE APPLIED TO AN INCOR RECT ACCOUNT The department will not impose the penalty when: The department will only provide new forms when you make a change to your tax identification number or name The department will make address changes for the next year's nonresident quarterly withholding forms The entity may rely on its business records to determine the identity the place of residence and the distributive share of income and losses of each partner or shareholder The entity may rely on such records unless and until the entity receives a notice furnished under federal temporary regulation 1 6031(c) 1t The final nonresident withholding (catch up) payment can only be filed electronically when submitted with the return Visit www revenue state pa us for more information The nonresidents take credit for the tax withheld on their annual returns and treat their income from the partnership or PA S corporation as income subject to withholding in calculating any other personal estimated taxes The nonresidents may not deduct their personal estimated tax payments from the tax imposed on the partnership or PA S corporation the PA 40ESR (F/C) form See Forms Ordering in Part 7 Failure to receive department provided forms does not relieve a partnership or PA S corporation from filing and paying the tax The partnership or PA S corporation may have a change in income or credits during the year that would require it to change or amend its nonresident quarterly payments To amend refigure the nonresident tax using the REV 414(P/S) PA Nonresident Withholding Tax Worksheet for Partnerships and PA S Corporations Then subtract the payments made to date Make the remaining payments using the table The terms nonresident partner and nonresident PA S corporation shareholder include only owners that are nonresident individuals nonresident inter vivos or testamentary trusts or nonresident decedents' estates The total timely nonresident withholding payments and credits are at least equal to an amount calculated using the current year s tax rate times the net taxable income of nonresident partners or shareholders on its prior year s information return (this exception does not apply if no return was filed in the prior year); or There is a separate Form PA 40ES (P/S) form for each period Submit the form only when a payment is due and: Use only the properly dated PA 40ES (P/S) form for each nonresident quarterly withholding payment Use Part A and Part B of the REV 414(P/S) PA Nonresident Tax Withholding Worksheet for Partnerships and PA S Corporations to figure the correct amount of 2013 nonresident quarterly withholding to pay Use Part C to keep a record of nonresident quarterly withholding payments made and the amount of remaining nonres ident quarterly payments Use Part D to figure the correct balance of nonresident quarterly withholding due when filing the 2013 PA 20S/PA 65 Information Return Use the PA 40ES (P/S) or PA 40ESR (F/C) forms for properly paying the nonresident quarterly withholding Use the REV 414 (P/S) PA Nonresident Tax Withholding Worksheet for Partnerships and PA S Corporations to determine the nonresident quarterly withholding amount Use the PA 40ES (P/S) pre printed form from the department or PA 40ESR (F/C) Declaration of Estimated or Estimated Withholding Tax for Fiduciaries & Partnerships tax forms to pay the 2013 nonresident quarterly withholding Visit the department s website at www revenue state pa us; When filing the PA 40ESR (F/C) enter the FEIN of the partnership or PA S corporation; never use the Social Security number of an owner When submitting the final nonresident withholding (catch up) payment for nonresident owners that are individuals estates or trusts print the entity's federal employer identification number (FEIN) and 2013 Final Nonresident Withholding on the check or money order made payable to the PA Dept of Revenue When using approved software you must include the 2013 Nonresident Withholding Payment substitute voucher with a check or money order and submit with the PA 20S/PA 65 Information Return PA 40 NRC or extension request withholding will exceed $500 for the taxable year: installments is: By the 15th day of the 4th month By the 15th day of the 7th month By the 15th day of the 10th month By the 15th day of the 1st month after the close of the tax year You may also contact a Revenue district office for forms or assistance These offices are listed on the reverse side of the REV 414 (P/S) PA Nonresident Tax Withholding Worksheet for Partnerships and PA S Corporations