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(PT) 11-19 (FI)
NONWITHHOLDING OF
REV-291 PA INCOME TAX
APPLICATION
PURPOSE OF REV-291
Withholding Required. A partnership or PA S corporation is required to withhold Pennsylvania personal income tax on the PA-source
income of each nonresident partner, member or shareholder. Exception. A partnership or PA S corporation is not required to withhold
Pennsylvania personal income tax on income reported to a partner, member or shareholder that is one of the following and gives
the partnership or PA S corporation a completed and a signed REV-291, Nonwithholding of PA Income Tax Application:
• A PA S corporation or other corporation • A clearing agency (or its nominee) or a broker or financial
• A partnership or other unincorporated enterprise institution (or its nominee) that holds an interest in a
partnership or PA S corporation as a nominee on behalf of
• A pension, profit-sharing or charitable trust
one of the above.
• A resident individual, estate or trust
This application should be filed with the partnership or PA S corporation. Do not submit this form to the department.
SECTION I IDENTIFICATION
START 1a. Name of Beneficial Owner of Partnership or PA S corporation Interest 1b. Taxpayer Identification Number
Ü 9 DIGIT - NO DASH
1c. Permanent Street Address City State ZIP Code
1d. Current Mailing Address, if Different than Permanent Address* City State ZIP Code
1e. Withholding Agent (Enter Name of Partnership or PA S Corporation) 1f. Taxpayer Identification Number
9 DIGIT - NO DASH
1g. Current Mailing Address* City State ZIP Code
*Include apartment or suite number or post office box if mail is not delivered to street address.
COMPLETE SECTION II OR SECTION III
SECTION II CERTIFICATION BY BENEFICIAL OWNER
The beneficial owner of an interest in the withholding agent is (mark applicable oval):
A PA S corporation or other corporation
A pension, profit-sharing or charitable trust, a business trust, a partnership or other unincorporated enterprise
A resident individual, estate or trust
SECTION III CERTIFICATION BY NOMINAL OWNER
3a. Name of Nominal Owner of Partnership or PA S Corporation Interest 3b. Taxpayer Identification Number
9 DIGIT - NO DASH
3c. Current Mailing Address* City State ZIP Code
*Include apartment or suite number or post office box if mail is not delivered to street address.
3d. The nominal owner holds its interest in withholding agent as a nominee on behalf of the beneficial owner.
The beneficial owner is (mark applicable oval):
A PA S corporation or other corporation
A pension, profit-sharing or charitable trust, a business trust, a partnership or other unincorporated enterprise
A resident individual, estate or trust
SECTION IV REVOCATION OR TERMINATION OF PRIOR WITHHOLDING EXEMPTION CERTIFICATE
Mark this oval if you are revoking a prior Nonwithholding of PA Income Tax Application.
Under penalties of perjury, I certify that to the best of my knowledge and belief the information on this form is correct.
Print or Type Name of Beneficial Owner or Authorized Representative Signature Date MM/DD/YY
Please Sign Your Return after printing.
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