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IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING
2023 PA-20S/PA-65 ES PARTNERSHIP AND PA S CORPORATION (DR) 06-22
DECLARATION OF ESTIMATED WITHHOLDING TAX FOR PARTNERSHIPS AND S CORPORATIONS
DECLARATION OF ESTIMATED WITHHOLDING TAX, FORMS AND TIMEFRAME TO MAKE NONRESIDENT
(PA-20S/PA-65 ES (P/S)) WITHHOLDING TAX PAYMENTS
The PA-20S/PA-65 ES (P/S) is used by a partnership or PA Partnerships and PA S corporations with taxable PA-source
S corporation, to remit its nonresident withholding tax income are required to withhold and remit PA personal
payments. These instructions provide information regarding income tax from the income of the nonresident owners. The
the nonresident withholding tax. withholding must be remitted to the department by April 15th
for calendar year filers (or the 15th day of the fourth month
WHO MUST WITHHOLD AND REMIT after the close of the taxable year for fiscal year filers). The
Partnerships, and PA S corporations with taxable PA-source department encourages withholding to be remitted quarterly
income are: throughout the tax year using the PA-20S/PA-65 ES (P/S)
• Jointly liable with their nonresident partners, coupon. Final withholding payments should be remitted with
shareholders and members for payment of tax on such the PA-20S/PA-65 or REV-276 (in the case of an extension
income to the extent allocable to the nonresidents; and or short period return).
• Authorized and required to withhold such tax from the ELECTRONIC SERVICES
nonresidents and remit the tax to Pennsylvania. Individuals can remit estimated, extension and tax due
The imposition of the tax against the partnership and PA payments through the department's myPATH portal. Visit
S corporation does not change the filing requirements or mypath.pa.gov and select Make a payment to pay via
the tax liability of its nonresident partners, shareholders electronic funds transfer. Payments made after December
or members. 31, 2021, equal to or greater than $15,000 must be made
electronically. Payments not made electronically will be
The nonresidents are entitled to claim a credit on their subject to a penalty equal to 3% of the payment amount not
annual returns for the tax withheld and treat the income as to exceed $500.
income subject to withholding in calculating any other
personal estimated taxes. The partnership and PA S HOW TO COMPLETE THE PA-20S/PA-65 ES (P/S)
corporation may not reduce its withholding requirement by Use a separate PA-20S/PA-65 ES (P/S) for each payment.
any estimated payments made by the nonresident owner. • For fiscal filers only, enter the Beginning and Ending tax
PENALTY FOR FAILURE TO WITHHOLD period dates;
Pennsylvania law imposes a penalty for failure to remit • Enter the payment in the Payment Amount block;
nonresident withholding on or before the 15th day of the • Make the check or money order payable to PA
fourth month following the end of the taxable year. The Department of Revenue, printing the entity’s FEIN and
penalty is 5 percent per month or fraction thereof, to a “2023 Nonresident Tax Payment” on the check or
maximum of 50 percent, of the nonresident withholding due. money order;
t Detach here t
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PA-20S/PA-65 ES (P/S) 2023 PA-20S/PA-65 ES (P/S) DECLARATION OF ESTIMATED WITHHOLDING TAX
(DR) 06-22 (FI)
EMPLOYER IDENTIFICATION NUMBER TYPE OF ACCOUNT DATE FILED
START
Ü
C – (PARTNERSHIP, ASSOCIATION
or PA S CORPORATION)
FISCAL FILERS ONLY - BEGINNING
NAME
NAME (CONTINUED) FISCAL FILERS ONLY - ENDING
FIRST LINE OF ADDRESS (P.O. BOX, APT. NO., SUITE, FLOOR, RR NO., ETC.)
PAYMENT AMOUNT
SECOND LINE OF ADDRESS
s s
DECLARATION OF THE ESTIMATED TAX
CITY STATE ZIP PHONE NUMBER
s s
Make check or money order
payable to the Pennsylvania
DEPARTMENT USE ONLY Department of Revenue
2302510058
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