Form PA-40 Schedule NRH "Compensation Apportionment" - Pennsylvania

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What Is Form PA-40 Schedule NRH?

This is a legal form that was released by the Pennsylvania Department of Revenue - a government authority operating within Pennsylvania.The document is a supplement to Form PA-40, Pa Schedule F - Farm Income and Expenses. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on September 1, 2020;
  • The latest edition provided by the Pennsylvania Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form PA-40 Schedule NRH by clicking the link below or browse more documents and templates provided by the Pennsylvania Department of Revenue.

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Download Form PA-40 Schedule NRH "Compensation Apportionment" - Pennsylvania

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2003710056
PA SCHEDULE NRH
Compensation
Apportionment
START
PA-40 NRH (EX) 09-20 (FI)
20
PA DEPARTMENT OF REVENUE
OFFICIAL USE ONLY
NAME AS SHOWN ON YOUR PA RETURN:
SOCIAL SECURITY NUMBER:
Enter the name, address and employer identification number of your employer. A separate PA Schedule NRH must be completed for each employer.
EMPLOYER’S NAME
EMPLOYER’S IDENTIFICATION NUMBER
EMPLOYER’S ADDRESS
CITY
STATE
ZIP CODE
APPORTIONMENT METHODS
SECTION I
You must use the business-volume basis when your income depends directly on the amount of business earned or received when in Pennsylvania. Otherwise, use
the working-day basis. You may not use both methods in determining apportionment.
PART A. WORKING-DAY BASIS (Use only if Business-
cannot be used).
Volume Basis
1. Total number of days in the tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Total number of nonworking days
a. Saturdays, Sundays and holidays (if no work is performed on these days) . . . . . . . . . . . . .a.
b. Sick, illness or disability days . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .b.
c. Vacation or leave days, with or without pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .c.
Total number of nonworking days (Add a, b and c and enter on Line 2.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Total number of days worked in the tax year (Subtract Line 2 from Line 1.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Total number of days worked within Pennsylvania during the tax year (See the instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. Working-days apportionment fraction (Divide Line 4 by Line 3. Calculate to at least six decimal places.) . . . . . . . . . . . . . . . . .
5.
.
PART B. BUSINESS-VOLUME BASIS
6. Total volume of business transacted during the tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Total volume of business transacted directly due to activity in Pennsylvania . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
.
8. Business-volume apportionment fraction (Divide Line 7 by Line 6. Calculate to at least six decimal places.) . . . . . . . . . . . . . .
8.
APPORTIONED COMPENSATION AND/OR EMPLOYEE BUSINESS EXPENSES
PART C. PA GROSS-TAXABLE COMPENSATION
If the Form W-2 provided by your employer did not show the amount of PA gross-taxable compensation you earned or received in Pennsylvania, or if the amount
shown as PA gross-taxable compensation is incorrect, you must apportion the amount on Line 9. If your employer properly reported your PA gross-taxable
compensation on your Form W-2, do not complete this part.
9. Gross-taxable compensation from Form W-2 or pay stubs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10. Working-days apportionment percentage from Line 5 in Part A above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
.
11. Business-volume apportionment percentage from Line 8 in Part B above (Use the percentage from Line 5 or Line 8, but not both.) . . . .
11.
.
12. Apportioned PA gross-taxable compensation (Multiply Line 9 by either Line 10 or Line 11.) Enter on Line 1A of your PA-40. .
12.
If you did not incur any allowable employee business expenses, include the amount from Line 12 on Line 1c of your PA-40. If you did incur allowable employee
business expenses, you must complete Part D.
PART D. ALLOWABLE EMPLOYEE BUSINESS EXPENSES
In order to apportion your business expenses for PA purposes, you must complete PA Schedule UE, Allowable Employee Business Expenses. Do not include any
expenses on PA Schedule UE which are not allowable under PA law. Read the instructions carefully.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. Total allowable expenses from PA Schedule UE
13.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14. Working-day apportionment percentage from Line 5 in Part A above
14.
.
15.
Business-volume apportionment percentage from Line 8 in Part B above (Use the percentage from either Line 5 or Line 8, but not both.) . .
15.
.
16. Apportioned PA-allowable employee business expenses (Multiply Line 13 by Line 14 or Line 15.) Enter on Line 1B of your PA-40. .
16.
PART E. PA-TAXABLE COMPENSATION
If you completed Part C, enter the amount from Line 12 on Line 18.You should not have amounts on both Line 17 and Line 18 unless you received more than one
Form W-2 from the same employer. On Line 19, enter any reimbursements for expenses that you received, but not included in your Form W-2.
17. Correct PA gross-taxable compensation from Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17.
18. Apportioned PA gross-taxable compensation from Part C, Line 12 above (Enter on Line 1A of your PA-40.) . . . . . . . . . . . . .
18.
19. Apportioned reimbursements for expenses not included in your Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19.
20. Total PA gross-taxable compensation (Add Line 17 and/or Line 18 to Line 19.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20.
21. Apportioned PA employee business expenses from Part D, Line 16 above (Enter on Line 1B of your PA-40.) . . . . . . . . . . . .
21.
22. Net taxable/apportioned PA gross-taxable compensation (Subtract Line 21 from Line 20.) . . . . . . . . . . . . . . . . . . . . . . . . . . .
22.
Include the amount from Line 22 on Line 1c of your PA-40. Enclose a copy of this PA Schedule NRH, your completed PA Schedule UE, your form(s) W-2 and
your employer letter verifying working days outside Pennsylvania with your PA-40.
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2003710056
PA SCHEDULE NRH
Compensation
Apportionment
START
PA-40 NRH (EX) 09-20 (FI)
20
PA DEPARTMENT OF REVENUE
OFFICIAL USE ONLY
NAME AS SHOWN ON YOUR PA RETURN:
SOCIAL SECURITY NUMBER:
Enter the name, address and employer identification number of your employer. A separate PA Schedule NRH must be completed for each employer.
EMPLOYER’S NAME
EMPLOYER’S IDENTIFICATION NUMBER
EMPLOYER’S ADDRESS
CITY
STATE
ZIP CODE
APPORTIONMENT METHODS
SECTION I
You must use the business-volume basis when your income depends directly on the amount of business earned or received when in Pennsylvania. Otherwise, use
the working-day basis. You may not use both methods in determining apportionment.
PART A. WORKING-DAY BASIS (Use only if Business-
cannot be used).
Volume Basis
1. Total number of days in the tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Total number of nonworking days
a. Saturdays, Sundays and holidays (if no work is performed on these days) . . . . . . . . . . . . .a.
b. Sick, illness or disability days . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .b.
c. Vacation or leave days, with or without pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .c.
Total number of nonworking days (Add a, b and c and enter on Line 2.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Total number of days worked in the tax year (Subtract Line 2 from Line 1.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Total number of days worked within Pennsylvania during the tax year (See the instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. Working-days apportionment fraction (Divide Line 4 by Line 3. Calculate to at least six decimal places.) . . . . . . . . . . . . . . . . .
5.
.
PART B. BUSINESS-VOLUME BASIS
6. Total volume of business transacted during the tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Total volume of business transacted directly due to activity in Pennsylvania . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
.
8. Business-volume apportionment fraction (Divide Line 7 by Line 6. Calculate to at least six decimal places.) . . . . . . . . . . . . . .
8.
APPORTIONED COMPENSATION AND/OR EMPLOYEE BUSINESS EXPENSES
PART C. PA GROSS-TAXABLE COMPENSATION
If the Form W-2 provided by your employer did not show the amount of PA gross-taxable compensation you earned or received in Pennsylvania, or if the amount
shown as PA gross-taxable compensation is incorrect, you must apportion the amount on Line 9. If your employer properly reported your PA gross-taxable
compensation on your Form W-2, do not complete this part.
9. Gross-taxable compensation from Form W-2 or pay stubs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10. Working-days apportionment percentage from Line 5 in Part A above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
.
11. Business-volume apportionment percentage from Line 8 in Part B above (Use the percentage from Line 5 or Line 8, but not both.) . . . .
11.
.
12. Apportioned PA gross-taxable compensation (Multiply Line 9 by either Line 10 or Line 11.) Enter on Line 1A of your PA-40. .
12.
If you did not incur any allowable employee business expenses, include the amount from Line 12 on Line 1c of your PA-40. If you did incur allowable employee
business expenses, you must complete Part D.
PART D. ALLOWABLE EMPLOYEE BUSINESS EXPENSES
In order to apportion your business expenses for PA purposes, you must complete PA Schedule UE, Allowable Employee Business Expenses. Do not include any
expenses on PA Schedule UE which are not allowable under PA law. Read the instructions carefully.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. Total allowable expenses from PA Schedule UE
13.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14. Working-day apportionment percentage from Line 5 in Part A above
14.
.
15.
Business-volume apportionment percentage from Line 8 in Part B above (Use the percentage from either Line 5 or Line 8, but not both.) . .
15.
.
16. Apportioned PA-allowable employee business expenses (Multiply Line 13 by Line 14 or Line 15.) Enter on Line 1B of your PA-40. .
16.
PART E. PA-TAXABLE COMPENSATION
If you completed Part C, enter the amount from Line 12 on Line 18.You should not have amounts on both Line 17 and Line 18 unless you received more than one
Form W-2 from the same employer. On Line 19, enter any reimbursements for expenses that you received, but not included in your Form W-2.
17. Correct PA gross-taxable compensation from Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17.
18. Apportioned PA gross-taxable compensation from Part C, Line 12 above (Enter on Line 1A of your PA-40.) . . . . . . . . . . . . .
18.
19. Apportioned reimbursements for expenses not included in your Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19.
20. Total PA gross-taxable compensation (Add Line 17 and/or Line 18 to Line 19.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20.
21. Apportioned PA employee business expenses from Part D, Line 16 above (Enter on Line 1B of your PA-40.) . . . . . . . . . . . .
21.
22. Net taxable/apportioned PA gross-taxable compensation (Subtract Line 21 from Line 20.) . . . . . . . . . . . . . . . . . . . . . . . . . . .
22.
Include the amount from Line 22 on Line 1c of your PA-40. Enclose a copy of this PA Schedule NRH, your completed PA Schedule UE, your form(s) W-2 and
your employer letter verifying working days outside Pennsylvania with your PA-40.
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2003810054
PA SCHEDULE NRH
Compensation
Apportionment
START
PA-40 NRH (EX) 09-20 (FI)
20
PA DEPARTMENT OF REVENUE
OFFICIAL USE ONLY
NAME AS SHOWN ON YOUR PA RETURN
SOCIAL SECURITY NUMBER
SECTION II
CALCULATION OF PENNSYLVANIA NET PROFITS FROM BUSINESS, PROFESSION OR FARM INCOME
If your business, profession or farm income is derived from sources within and outside Pennsylvania and your accounts and records do not
clearly reflect the income from within Pennsylvania, complete Section II of this schedule and enclose it with your PA-40.
NET PROFITS FROM BUSINESS OR FARM APPORTIONMENT FORMULA
Federal Employer Identification Number
List all places within and outside Pennsylvania where you operate your business.
(1) STREET ADDRESS
(2) CITY AND STATE
(3) TYPE OF BUSINESS
(A)
(B)
(C)
DESCRIPTION OF ITEMS
TOTAL EVERYWHERE
WITHIN PENNSYLVANIA
DIVIDE (B) BY (A)
USED AS FACTORS
TO OBTAIN DECIMAL – CARRY
TO AT LEAST SIX PLACES
1. Real estate and tangible property
$
$
1.
.
2. Wages, salaries, commissions
$
$
2.
and other compensation
.
3. Sales
$
$
3.
.
4. Total (Add Line 1 through Line 3
.
for column C.)
4.
5. Allocating fraction (express in decimal). Divide Line 4 by 3. If only two of the above factors apply, divide by 2.
5.
.
If only one applies, enter figure from Line 4.
6. Total net profits from business, profession or farm income for the tax period.
6. $
7. Net profits from business, profession or farm allocated to Pennsylvania. (Multiply Line 6 by Line 5.) Enter here
and include in Line 4 of PA-40.
7. $
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Instructions for PA-40 Schedule NRH
Compensation Apportionment
PA-40 NRH IN (EX) 09-20
Section II of PA Schedule NRH is for apportioning income
WHAT’S NEW
from a business, profession or farm. If you derived your
business, profession or farm income from sources within and
Section I, Line 4 and Section I, Line 7 instructions have been
updated to include a requirement to include a signed
outside Pennsylvania and your accounts and records
statement from an employer to verify working days or the
accurately reflect income from within Pennsylvania, you
amount earned while working outside Pennsylvania.
must report your PA-taxable income based upon your
accounts or records. If you derived your business or farm
WHO MUST USE PA SCHEDULE NRH?
income from sources within and outside Pennsylvania and
your accounts and records do not clearly reflect income from
A nonresident employee who performs services within and
within Pennsylvania, complete Section II of PA Schedule
outside Pennsylvania is subject to PA personal income tax
NRH to determine your PA-source business or farm income.
only on the net compensation for services performed within
In Section II, you calculate a decimal figure that you apply
Pennsylvania. Your employer should report your PA gross-
to your total net profit from business or farming. The decimal
taxable compensation in the “state” (PA) box on your
Federal form W-2, Wage and Tax Statement.
figure is an average of the sum of three fractions: tangible
property; wages, salaries and commissions; and sales.
If your employer(s) did not report your PA wages, you must
complete and submit a PA Schedule NRH. You must fill out
LINE INSTRUCTIONS
this schedule for each employer that:
a. Did not report your PA gross-taxable compensation on
SECTION I
your Form W-2; or
b. Reported an incorrect amount as PA gross-taxable
APPORTIONMENT METHODS
compensation on your Form W-2; or
PART A
c. You incurred unreimbursed employee business
expenses in earning or receiving PA gross-taxable
WORKING-DAY BASIS
compensation.
You must complete Section I of this schedule and submit it
LINE 1
with your PA-40.
Report the total number of days in the taxable year you
If your employer properly reported the amount of your PA
worked for your employer. For example, a complete year
gross-taxable compensation on your Form W-2, and you did
would be 365 days.
not incur unreimbursed employee business expenses, you
do not need to complete this schedule.
LINE 2
Section I provides two methods of apportioning your PA
Enter the total number of nonworking days during the tax-
gross-taxable compensation and your unreimbursed
able year. Nonworking days include weekends and holidays,
employee business expenses.
as long as no work is performed on those days, as well as
vacation days, sick days, leaves of absence due to illness or
Part A. Working-Day Basis. If your compensation depends
disability and days working for other employers or yourself.
directly on the number of days you performed services in
Pennsylvania, use this part.
LINE 3
Part B. Business-Volume Basis. If your compensation
Subtract Line 2 from Line 1 to determine your working days
depends on the amount of business transacted from the
during the taxable year.
services you performed in Pennsylvania, use this part.
YOU MAY NOT USE BOTH METHODS. Use the percentage
LINE 4
you calculated and apply it to your PA gross-taxable
compensation and your allowable PA unreimbursed
Report the total number of days you performed services or
employee business expenses.
worked within Pennsylvania.
www.revenue.pa.gov
PA-40 NRH
1
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NOTE: You are deemed to have worked outside
NOTE: You must explain the reason you feel the
amount on your Form W-2 is incorrect in a separate
Pennsylvania if your employer required you to per-
statement with this schedule.
form your job duties outside Pennsylvania. If you work out-
side Pennsylvania for your own personal convenience or
LINE 10
for tax purposes, such work days are to be included in the
total for this line.
If you used the working-day apportionment method, enter
the percentage from Line 5.
IMPORTANT: To avoid delays in the processing of
your return, a signed statement from your employer
LINE 11
must be submitted with Schedule NRH that includes the
number of days worked outside of Pennsylvania to verify the
If you used the business-volume apportionment method,
information reported on this schedule.
enter the percentage from Line 8.
LINE 5
LINE 12
Calculate your apportionment fraction for days worked in
Calculate your apportioned PA gross-taxable compensation
Pennsylvania by dividing Line 4 by Line 3. Calculate to six
by multiplying Line 9 by either Line 10 or Line 11.
decimal places.
Follow the instructions in Part C to transfer the amount from
Line 12 to Line 1c of your PA-40 or to Part E.
PART B
PART D
BUSINESS-VOLUME BASIS
ALLOWABLE EMPLOYEE BUSINESS EXPENSES
LINE 6
LINE 13
Report the total amount of business you transacted for your
employer within and outside Pennsylvania during the tax-
Report the amount of your total unreimbursed employee
able year.
business expenses from PA Schedule UE. These expenses
include those you incurred within and outside Pennsylvania
LINE 7
in performing the services for your employer.
Report the total amount of business you transacted for your
LINE 14
employer based on the services you performed within
Pennsylvania during the taxable year.
If you used the working-day apportionment method, enter
the percentage from Line 5.
NOTE: If the services you performed in Pennsylvania
directly resulted in business transactions outside
LINE 15
Pennsylvania, include such business in the total for this line.
If you used the business-volume apportionment method,
IMPORTANT: To avoid delays in the processing of
enter the percentage from Line 8.
your return, a signed statement from your employer
must be submitted with Schedule NRH that provides the
LINE 16
actual amount earned while working outside Pennsylvania
Calculate your apportioned unreimbursed employee business
to verify the information reported on this schedule.
expenses by multiplying Line 13 by either Line 14 or Line 15.
LINE 8
If you complete Part D, you must complete Part E.
Calculate your apportionment fraction for business volume
PART E
directly related to your services performed in Pennsylvania
by dividing Line 7 by Line 6. Calculate to six decimal places.
PA-TAXABLE COMPENSATION
PART C
LINE 17
PA GROSS-TAXABLE COMPENSATION
If your employer used the correct PA gross-taxable com-
pensation amount on your Form W-2, enter that amount.
LINE 9
LINE 18
From your Form W-2, enter your gross compensation if your
employer failed to separately report your PA earnings (or the
If you apportioned your PA gross-taxable compensation,
correct amount of PA-taxable compensation).
enter the amount from Part C, Line 12.
2
PA-40 NRH
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compensation paid within and outside Pennsylvania during
LINE 19
the entire year. In Column (B), WITHIN PENNSYLVANIA,
enter total compensation paid in Pennsylvania during the
If your employer reimbursed you for some of your expenses,
entire year. In Column (C), enter the decimal figure which
but not in the exact amount or on a per diem basis, and that
results from dividing the dollar amount in Column (B) by the
reimbursement is not already included in your form W-2,
dollar amount in Column (A).
enter the amount of your reimbursements multiplied by the
percentage from Line 5 or Line 8 on this line.
Compensation is paid in Pennsylvania if:
1. The individual performs service entirely within
LINE 20
Pennsylvania; or
Add all completed lines above and enter the total here. This
2. The individual performs services within and outside
is your apportioned PA gross-taxable compensation.
Pennsylvania, but the service performed outside
Pennsylvania is incidental to the individual’s service
LINE 21
performed within Pennsylvania; or
3. Some of the service the individual performs within
Enter the amount of your apportioned unreimbursed
Pennsylvania, and either the base of operations, or if
employee business expenses from Part D, Line 16.
there is no base of operations, the place from which the
service is directed or controlled is within Pennsylvania;
LINE 22
or the base of operations or the place from which the
Subtract Line 21 from Line 20. This is your net PA-taxable
service is directed or controlled is not in any state in
compensation. Transfer this amount to Line 1c of your PA-40
which some part of the service is performed, but the
and include it with any other PA-taxable compensation.
individual is a resident of Pennsylvania.
Base of operations refers to the place or fixed center from
SECTION II
which the individual works. An individual’s base of operations
may be a business office or a place at which the employee
CALCULATION OF PENNSYLVANIA NET PROFITS
is to receive directions and instructions if the contract of
FROM BUSINESS, PROFESSION OR FARM INCOME
employment so specifies. In the absence of more controlling
List all places within and outside Pennsylvania where you
factors, an individual’s base of operations may be the place
operate your business, giving the street address, city and
to which business mail, supplies and equipment are sent, or
state. Also indicate the type of business.
the place where business records are maintained.
LINE 1
LINE 3
Real Estate and Tangible Property
Sales
In Column (A), TOTAL EVERYWHERE, enter the average
In Column (A), TOTAL EVERYWHERE, enter your total
value of the real and tangible personal property you owned
sales within and outside Pennsylvania during the entire
or rented and used in your trade or business within and out-
year. In Column (B), WITHIN PENNSYLVANIA, enter your
side Pennsylvania. In Column (B), WITHIN PENNSYLVA-
total sales within Pennsylvania during the entire year. In
NIA, enter the average value of the real and tangible per-
Column (C), enter the decimal figure which results from
sonal property you owned or rented and used in your trade
dividing the dollar amount in Column (B) by the dollar
or business in Pennsylvania. In Column (C), enter the dec-
amount in Column (A).
imal figure which results from dividing the dollar amount in
Column (B) by the dollar amount in Column (A).
Sales of tangible personal property are in Pennsylvania if:
(1) The property is delivered or shipped from outside
Property you owned is valued at its original cost with no
Pennsylvania to a purchaser in Pennsylvania, other than
allowance for depreciation. The average value is determined
the U.S. government, regardless of the free on board
by adding the total value at the beginning of the year to the
point or other conditions of the sale; or
total value at the end of the year and dividing by two. The
department may require averaging of monthly values to
(2) The property is shipped from Pennsylvania to any place
reflect the average value of property.
and the purchaser is the U.S. government.
Property you rent is valued at eight times the gross annual
Sales, other than sales of tangible personal property, are in
rental rate. Gross annual rental rate does not include
Pennsylvania if:
property subleased and not used to carry on the business.
(1) The income-producing activity is performed in
Pennsylvania; or
LINE 2
(2) The income-producing activity is performed within and
outside Pennsylvania, and the greater proportion of the
Wages, Salaries, Commissions and Other
income-producing
activity
is
performed
within
Compensations
Pennsylvania (based on cost or performance).
In Column (A), TOTAL EVERYWHERE, enter total
www.revenue.pa.gov
PA-40 NRH
3
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