Form PA-20S (PA-65 NRK-1) Schedule NRK-1 "Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits" - Pennsylvania

What Is Form PA-20S (PA-65 NRK-1) Schedule NRK-1?

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-20S, Partner/Member/ Shareholder Directory. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on May 1, 2018;
  • 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-20S (PA-65 NRK-1) Schedule NRK-1 by clicking the link below or browse more documents and templates provided by the Pennsylvania Department of Revenue.

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1807310055
PA SCHEDULE NRK-1
Nonresident Schedule of Shareholder/
Partner/Beneficiary Pass Through
Income, Loss and Credits
PA-20S/PA-65 NRK-1 (PT) 05-18
(FI)
2018
PA Department of Revenue
Last Name
Suffix First Name
M I
START
SSN
Spouse’s SSN
Phone Number
If jointly held
Name of Owner Receiving NRK-1 (if other than an individual)
9 DIGIT - NO DASH
FEIN
Do not exceed six decimal places
Street Address - If Address has Apartment Number, Suite, RR No.
First Line of Address
:
Amended Schedule
Final
Owner
Place on this Line.
Shareholder’s stock ownership: ________%
Individual
Second Line of Address
Beneficiary’s year-end distribution: ________%
PA S Corp.
Partner’s percentage of:
All Other Corp.
City or Post Office
State
ZIP Code
Profit sharing: ________%
Estate/Trust
Use ALL CAPITAL LETTERS
Loss sharing: ________%
Partnership
for address information.
Ownership of capital: ________%
LLC
Exempt
Name of Entity Issuing NRK-1
Partner:
General Partner
City or Post Office
State
ZIP Code
Entity: (Fill in one oval only)
or LLC Member
- Manager
Estate/Trust
Partnership
FEIN
9 DIGIT - NO DASH
Revenue ID
PA S Corp
LLC
Limited Partner
or Other LLC
Fiscal Year
Short Year
Member
Begin
End
MM/DD/YY
NOTE: Amounts from this schedule must be reported on the appropriate PA Tax Return.
Enter whole dollars only
1 PA-Taxable Business Income (Loss) from Operations . . . . . . . . . . . . .
1
If a loss, fill in the oval.
2 Net Gain (Loss) from the Sale, Exchange or Disposition of Property . .
2
If a loss, fill in the oval.
3 Net Income (Loss) from Rents, Royalties, Patents and Copyrights . . . .
3
If a loss, fill in the oval.
If a loss, enter "0"
4 Income of/from Estates or Trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5 Gambling and Lottery Winnings (Loss) . . . . . . . . . . . . . . . . . . . . . . . . .
5
If a loss, fill in the oval.
6
6 PA Nonresident Tax Withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
7 Total Other Credits. Submit statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
8 Distributions of Cash, Marketable Securities and Property - not including guaranteed payments . . . .
9
9 Guaranteed Payments for Capital or Other Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
10 All Other Guaranteed Payments for Services Rendered (PA-Apportioned Amount Only) . . . . . . . . .
11 Guaranteed Payments to the Retired Partner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
If liquidating, fill in the oval.
12
12 Distributions from PA Accumulated Adjustments Account . . . . . . .
13
13 Distributions of Cash, Marketable Securities and Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
14 Nontaxable income (loss) or nondeductible expenses required to . . . . . . .
If a loss, fill in the oval.
calculate owner’s economic investment. Submit statement.
15 Owner’s Share of IRC Section 179 allowed according to PA rules . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
16 Owner’s Share of Straight-Line Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
17 Partner’s Share of Nonrecourse Liabilities at year-end . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
18 Partner’s Share of Recourse Liabilities at year-end . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
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1807310055
PA SCHEDULE NRK-1
Nonresident Schedule of Shareholder/
Partner/Beneficiary Pass Through
Income, Loss and Credits
PA-20S/PA-65 NRK-1 (PT) 05-18
(FI)
2018
PA Department of Revenue
Last Name
Suffix First Name
M I
START
SSN
Spouse’s SSN
Phone Number
If jointly held
Name of Owner Receiving NRK-1 (if other than an individual)
9 DIGIT - NO DASH
FEIN
Do not exceed six decimal places
Street Address - If Address has Apartment Number, Suite, RR No.
First Line of Address
:
Amended Schedule
Final
Owner
Place on this Line.
Shareholder’s stock ownership: ________%
Individual
Second Line of Address
Beneficiary’s year-end distribution: ________%
PA S Corp.
Partner’s percentage of:
All Other Corp.
City or Post Office
State
ZIP Code
Profit sharing: ________%
Estate/Trust
Use ALL CAPITAL LETTERS
Loss sharing: ________%
Partnership
for address information.
Ownership of capital: ________%
LLC
Exempt
Name of Entity Issuing NRK-1
Partner:
General Partner
City or Post Office
State
ZIP Code
Entity: (Fill in one oval only)
or LLC Member
- Manager
Estate/Trust
Partnership
FEIN
9 DIGIT - NO DASH
Revenue ID
PA S Corp
LLC
Limited Partner
or Other LLC
Fiscal Year
Short Year
Member
Begin
End
MM/DD/YY
NOTE: Amounts from this schedule must be reported on the appropriate PA Tax Return.
Enter whole dollars only
1 PA-Taxable Business Income (Loss) from Operations . . . . . . . . . . . . .
1
If a loss, fill in the oval.
2 Net Gain (Loss) from the Sale, Exchange or Disposition of Property . .
2
If a loss, fill in the oval.
3 Net Income (Loss) from Rents, Royalties, Patents and Copyrights . . . .
3
If a loss, fill in the oval.
If a loss, enter "0"
4 Income of/from Estates or Trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5 Gambling and Lottery Winnings (Loss) . . . . . . . . . . . . . . . . . . . . . . . . .
5
If a loss, fill in the oval.
6
6 PA Nonresident Tax Withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
7 Total Other Credits. Submit statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
8 Distributions of Cash, Marketable Securities and Property - not including guaranteed payments . . . .
9
9 Guaranteed Payments for Capital or Other Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
10 All Other Guaranteed Payments for Services Rendered (PA-Apportioned Amount Only) . . . . . . . . .
11 Guaranteed Payments to the Retired Partner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
If liquidating, fill in the oval.
12
12 Distributions from PA Accumulated Adjustments Account . . . . . . .
13
13 Distributions of Cash, Marketable Securities and Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
14 Nontaxable income (loss) or nondeductible expenses required to . . . . . . .
If a loss, fill in the oval.
calculate owner’s economic investment. Submit statement.
15 Owner’s Share of IRC Section 179 allowed according to PA rules . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
16 Owner’s Share of Straight-Line Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
17 Partner’s Share of Nonrecourse Liabilities at year-end . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
18 Partner’s Share of Recourse Liabilities at year-end . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
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2018
Pennsylvania Department of revenue
Instructions for Pa-20S/Pa-65 Schedule nrK-1
Nonresident Schedule of Shareholder/Partner/Beneficiary
Pass Through Income, Loss and Credits
PA-20S/PA-65 NRK-1 IN (PT) 03-18
mation returns. The PA S corporation
PART-YEAR RESIDENT OWNERS
General InformatIon
or partnership must also retain a copy
The requirements are different for PA
of all PA-20S/PA-65 Schedules NRK-
S corporations and partnerships to
Purpose of Schedule
1 as part of the entity’s records.
issue PA-20S/PA-65 Schedules RK-1
Partnerships and S corporations use
and/or NRK-1 to its owners as de-
PA Schedule NRK-1 to report income
In addition, a PA-20S/PA-65 Schedule
scribed below.
and losses by class of income to each
NRK-1 must be completed for all non-
of its nonresident owners. A PA Sched-
resident owners that are estates,
PA S Corporations Only
ule NRK-1 is prepared for each individ-
trusts, other PA S corporations, other
Shareholder Nonresidency Period
ual partner or shareholder showing the
partnerships. The Pennsylvania-tax-
A PA S corporation must submit a sep-
able income passes through to the
share of income (losses) by class and
arate PA-20S/PA-65 Schedule NRK-1
final taxpayer. Therefore, the immedi-
other items required to be reported.
for that portion of the tax year during
ate partners and shareholders must
which a part-year resident shareholder
Nonresident Pennsylvania partners/
know the total Pennsylvania-taxable
was a nonresident of Pennsylvania.
members/shareholders (owners) who
income in the event the final owner is
Part-year shareholders have business
are individuals are subject to Pennsyl-
a Pennsylvania resident. In the event
income and losses prorated based
vania personal income tax on their
that the final owner is a nonresident of
upon the number of days in the tax
share of the entity’s Pennsylvania-
Pennsylvania, the owner must know
year these individuals are located
source income, whether or not the in-
Pennsylvania-source taxable income.
within and outside the state. Each
come is actually distributed.
shareholder’s pro rata distributive
A partnership, S corporation or limited
share of total PA source income, losses
The PA-20S/PA-65 Schedule NRK-1
liability company classified as a part-
and credits reported on the PA-
provides each nonresident partner/
nership or S corporation for federal tax
20S/PA-65 Information Return deter-
member/shareholder (owner) and en-
purposes (entity) that fails to file a PA-
mines the income amounts for the lines
tity owner their share of income, losses
20S/PA-65, S Corporation/Partnership
that are included on the PA-20S/PA-65
and credits from the partnership, PA S
Information Return will be assessed a
Schedule NRK-1. Income is allocated
corporation, estate, trust and/ or entity
$250 non-filer penalty. The $250
based on days residing or not residing
formed as a limited liability company
penalty also applies to each missing
in Pennsylvania. Pennsylvania consid-
classified as a partnership or S corpo-
Schedule RK-1 or NRK-1.
ers any day or partial day an owner has
ration for federal income tax purposes.
NOTE: Entity owners receive
a residence or domicile within the com-
WHO SHOULD GET A
both the PA-20S/PA-65 Sched-
monwealth to be a Pennsylvania resi-
PA SCHEDULE NRK-1
ules NRK-1 and RK-1.
dency day. The owner will receive
PA-20S/PA-65 Schedules NRK-1 and
A PA-20S/PA-65 Schedule NRK-1
PA SCHEDULE NRK-1 FOR
RK-1 reflecting the proportionate share
must be completed for every nonresi-
C CORPORATION PARTNERS
of income earned while a resident and
dent owner that has an ownership in-
Paper Returns and
a nonresident.
terest in a partnership, S corporation,
Electronic Filed Returns
estate, trust and/ or entity formed as a
In order to calculate the NRK-1 income
The PA-20S/PA-65 Schedule NRK-1
limited liability company classified as a
and losses by class for the non-resi-
submitted with the PA-20S/PA-65 In-
partnership or S corporation for federal
dency period, first determine the pro-
formation Return does not need to be
income tax purposes.
portional
number
of
days
a
issued to C corporation taxpayers un-
shareholder did not reside in the state.
A copy of the PA-20S/PA-65 Sched-
less a credit from the PA-20S/PA-65
Using the number of days a share-
ules NRK-1 for each partner/member/
Schedule OC has been allocated.
holder was not located in the state as
shareholder (owner) must accompany
If a C corporation taxpayer receives a
the numerator, divide this figure by the
the entity’s PA-20S/PA-65 Information
PA-20S/PA-65 Schedule NRK-1, the
total number of days in the tax year
Return.
amount from Line 7, Total Other Cred-
representing the denominator. The re-
Owners must receive a copy or copies
its, must be reported on the appropri-
sulting ratio should be multiplied by the
to prepare Pennsylvania tax or infor-
ate Pennsylvania tax return.
PA source income and losses by class
1
www.revenue.pa.gov
PA-20S/PA-65 NRK-1
shown on page one of the PA20S/PA-
HOW TO AMEND
items sent to general delivery
PA SCHEDULE NRK-1
65 Information Return. This figure is
must indicate the addressee’s full
then multiplied by the shareholder’s
legal name.
An amended PA-20S/PA-65 Informa-
stock ownership percentage to deter-
tion Return and an amended PA-
● Write the address in the spaces
mine the NRK-1 income and losses by
20S/PA-65 Schedule NRK-1 for each
provided, including street and
class.
owner must be filed to correct any
building name and number, apart-
error on or reflect any change to the
ment or suite numbers, city name
PARTNERSHIPS ONLY
original PA-20S/PA-65 Information Re-
and city or provincial codes. All
Nonresidency Period
turn, whether or not an amended fed-
lines of the delivery address
A nonresident partner reports income
eral Form 1120S or federal Form 1065
should appear in all capital letters.
based upon his/her residency status at
was filed for that year.
The house number and street ad-
year-end and does not prorate the in-
dress or box number must appear
To amend an original PA-20S/PA-65
come. The partnership must submit a
when mail is addressed to towns
Schedule NRK-1, use a blank sched-
separate PA-20S/PA-65 Schedule
or cities.
ule for the tax year to be amended and
NRK-1 for each individual partner if
fill in the “Amended Schedule” oval at
● Write only the name of the country
during the partnership’s taxable year
the top of the schedule. Do not send a
in the space provided for the city
the partner was:
copy of the original schedule. Com-
or post office.
● A nonresident of Pennsylvania at
plete the schedule by entering the cor-
● Do not include any entries in the
the close of the taxable year;
rected information and submit it with
state or ZIP code spaces on the
the amended PA-20S/PA-65 Informa-
● Deceased and a nonresident of
PA-20S/PA-65 Schedule NRK-1.
tion Return. See Where To File in the
Pennsylvania at the time of the
PA-20S/PA-65 instructions.
partners death during the taxable
Providing the address in this format
year; and/or
will better ensure that the department
ComPletInG the
is able to contact the entity if additional
● A nonresident of Pennsylvania at
Pa SCheDule nrK-1
information is required.
the close of business on the day
during the taxable year that the
Below are examples of properly com-
FOREIGN ADDRESS STANDARDS
partner sold, exchanged, disposed
pleted foreign addresses.
If the PA S corporation, partnership or
of, liquidated, or redeemed the en-
Foreign Address Examples
entity formed as a limited liability com-
tire interest in the partnership.
pany that is classified as a partnership
Name: DIETRICH ENTERPRISES
NOTE: Income is considered
or PA S corporation for federal income
Address 1: HARTMANNSTRASSE 7
earned on the final day of the tax
tax purposes is located outside the
Address 2: 5300 BONN 1
year. If he/she is a nonresident on the
U.S., it is important to write the foreign
City: GERMANY
last day of the year, the partner will re-
address on the PA-20S/PA-65 Sched-
State: OC
ceive a PA-20S/PA-65 Schedule
ule NRK-1 according to U.S. Postal
ZIP Code: Leave Blank
NRK-1 showing Pennsylvania-source
Service standards.
OR
income only.
Failure to use these standards may
Name: DIETRICH ENTERPRISES
ENTITIES WITH A SIGNIFICANT
delay processing or correspondence
Address 1: 117 RUSSELL DR
NUMBER OF OWNERS
necessary to complete the processing
Address 2: LONDON W1PGHQ
In prior years, entities with 100 or more
of the return.
City: ENGLAND
owners could submit the PA Schedules
To comply with foreign address stan-
State: OC
RK-1/NRK-1 in a CD format. However,
dards, use the following rules when
ZIP Code: Leave Blank
the department will no longer accept
completing the address portion of the
Schedules RK-1/NRK-1 in this format.
Canada (Only) Address Example
PA-20S/PA-65 Schedule NRK-1.
Please reference Informational Notice
The following address format may be
● Eliminate apostrophes, commas,
PIT 2013-02.
used when the postal address delivery
periods and hyphens. Write the
zone number is included in the ad-
As an alternative, Pennsylvania offers
address in all uppercase letters.
dress:
an electronic filing option that does not
Addresses should have no more
have a filing limit on the number of PA
Name: NORTH BY NORTHWEST CO
than five lines and must be written
Schedules RK-1/NRK-1.
Address 1: 1010 CLEAR ST
in ink or typewritten. Pencil is un-
Address 2: OTTAWA ONT K1A OB1
acceptable.
To obtain the electronic filing and pay-
City: CANADA
ment formats or to obtain additional in-
● Write the name of the entity in the
State: OC
formation on electronic filing and
spaces provided. Mail may not be
ZIP Code: Leave Blank
payment options, visit Revenue’s e-
addressed to a person in one
Services Center on the department’s
country “in care of” a person in an-
If the entity’s address does not fit in the
website.
other country. The address of
available spaces on the PA-20S/PA-65
2
PA-20S/PA-65 NRK-1
www.revenue.pa.gov
Schedule NRK-1 using this format,
ment number, suite or RR number,
Amended Schedule
submit a separate statement that in-
enter it after the street address.
Fill in the oval if the PA-20S/PA-65
cludes the entity’s name, entity’s fed-
Schedule NRK-1 is an amended
NOTE: If the street address
eral employer identification number,
schedule.
along with the apartment num-
tax year and complete address.
ber, suite or RR number does not fit on
Final
NOTE: For a Canadian address,
the first line of address, then enter the
Fill in the oval if the PA-20S/PA-65
two spaces must exist between
street address on the second line of
Schedule NRK-1 is a final schedule.
the province abbreviation and the
address and the apartment number,
postal code. Please review example
Shareholder’s Stock Ownership
suite or RR number on the first line of
above where “ONT” (province abbre-
address.
Enter the shareholder’s percentage of
viation) and “K1A OB1” (postal code)
stock ownership in the PA S corpora-
Second Line of Address
are shown with the proper address for-
tion.
Enter the post office box, if appropri-
mat, separated by two spaces.
ate, of the owner receiving the PA-
Valid values are: “00000” to “10000”, where
Part I
20S/PA-65 Schedule NRK-1. If there is
10000 = 100%
no post office box, leave the second
Decimal point is implied after 3rd character
GENERAL INFORMATION
line of the address blank.
from the left
SSN
For a foreign address enter the city or
e.g. to indicate 33.33%, the value should
Enter the nine-digit Social Security num-
be “03333”
municipal designation. See Foreign
ber (SSN) of the individual receiving the
Address Examples.
e.g. to indicate 25%, the values should be
PA-20S/PA-65 Schedule NRK-1.
“02500”
For a Canadian address, enter the city
Last Name, Suffix, First Name,
and postal delivery zone number. See
Beneficiary’s Year-End Distribution
Middle Initial
Canada Address Example.
This line is for the PA-41 Schedule
Enter the last name; suffix such as Jr.,
IMPORTANT: If the address has
NRK-1 and is not applicable for the
Sr., etc.; first name; and middle initial
only a post office box, enter on
PA-20S/PA-65 Information Return. The
of the individual receiving the PA-20S/
the first line of address.
PA-65 Schedule NRK-1.
estate or trust submits this information
on the PA-41 Schedule NRK-1 with its
City, State and ZIP Code
Spouse’s SSN
PA-41 Fiduciary Income Tax Return.
Enter the appropriate information in
Enter the nine-digit SSN of the spouse
each box. Eliminate all punctuation
Partnership Percentage
(if jointly held) receiving the PA-20S/
such as apostrophes, commas, peri-
PA-65 Schedule NRK-1.
Enter the partner’s percentage of each
ods and hyphens.
of the following at the close of the tax-
FEIN
able year:
Name of Entity Issuing NRK-1
Enter the nine-digit federal employer
Enter the name of the entity issuing the
● Profit sharing
identification number (FEIN) of the
PA-20S/PA-65 Schedule NRK-1.
owner (if other than an individual) re-
● Loss sharing
ceiving the PA-20S/PA-65 Schedule
City, State and ZIP Code
● Ownership of capital
NRK-1.
Enter the appropriate information in
Valid values are: “00000” to “10000”, where
Name of Owner Receiving NRK-1
each box. Eliminate all punctuation
10000 = 100%
(Other Than an Individual)
such as apostrophes, commas, peri-
Decimal point is implied after 3rd character
If the owner of the entity is a partner-
ods and hyphens.
from the left
ship, PA S corporation, estate, trust or
FEIN
entity formed as a limited liability com-
e.g. to indicate 33.33%, the value should
Enter the nine-digit FEIN of the entity
be “03333”
pany classified as a partnership or PA
issuing the PA-20S/PA-65 Schedule
S corporation for federal income tax
e.g. to indicate 25%, the values should be
NRK-1.
purposes, enter the name of the entity
“02500”
owner receiving the PA-20S/PA-65
Revenue ID
Schedule NRK-1.
Owner
Enter the Revenue ID, if applicable.
Fill in the oval that designates what
If the PA Schedule NRK-1 is being is-
The Revenue ID is a unique, 10-digit
type of owner received the PA-20S/PA-
sued to an individual, leave this field
number assigned by the Department
65 Schedule NRK-1. Fill in one oval
blank.
of Revenue to replace the seven-digit
only.
First Line of Address
Tax Account ID number. The seven-
Partner
digit Tax Account ID number may be
Enter the street address of the owner
used if the 10-digit Revenue ID num-
Fill in the oval that designates what
receiving the PA-20S/PA-65 Schedule
ber is not known.
type of partner received the PA-20S/
NRK-1. If the address has an apart-
3
www.revenue.pa.gov
PA-20S/PA-65 NRK-1
Page of 8