PA-20S/PA-65 ES (P/S): 2025 PA-20S/PA-65 ES Partnership and PA S Corporation - Declaration of Estimated Withholding Tax for Partnerships and S Corporations (PA-20S/PA-65 ES (P/S)) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
The 2025 PA-20S/PA-65 ES (P/S) is a payment coupon partnerships and Pennsylvania S corporations use to remit nonresident withholding tax. It records the entity’s identification information and payment amount, and includes worksheets to calculate and track withholding for the year
Who files this form
Partnerships and PA S corporations with taxable Pennsylvania-source income must withhold and remit Pennsylvania personal income tax on income allocated to their nonresident owners. The PA-20S/PA-65 ES (P/S) coupon is used to send those withholding payments.
The entity and its nonresident partners, shareholders or members are jointly liable for the tax on that income. Withholding does not change the nonresident owners’ filing requirements or tax liability.
When it's due
For tax year 2025, the form gives these withholding payment deadlines:
- Calendar-year filers: April 15 following the taxable year. The text does not print a calendar year beside this deadline.
- Fiscal-year filers: The 15th day of the fourth month after the close of the taxable year.
The department encourages quarterly withholding payments throughout the tax year using the PA-20S/PA-65 ES (P/S) coupon.
What you'll need
Have the following information ready for the payment coupon:
- The partnership’s or PA S corporation’s FEIN, name, address and phone number.
- The payment amount and declaration of estimated tax.
- Beginning and ending tax-period dates, if filing on a fiscal-year basis.
- A check or money order if paying by mail.
To use the withholding worksheets, have the expected 2025 Pennsylvania-taxable income from Pennsylvania sources and records of withholding payments. The final worksheet uses the 2025 PA-20S/PA-65, PA Schedules NRK-1, allowable credits from Schedule OC and total withholding already paid.
Keep the withholding worksheet for your records.
How to file
By mail
- Use a separate PA-20S/PA-65 ES (P/S) coupon for each payment.
- Complete all required information, including the payment amount. Fiscal-year filers must enter the beginning and ending tax-period dates.
- Make the check or money order payable to PA Department of Revenue. Print the entity’s FEIN and “2025 PA-20S/PA-65 Estimated Payment” on it.
- Do not staple or attach the payment to the coupon. Mail both to:
PA DEPARTMENT OF REVENUE
PO BOX 280403
HARRISBURG PA 17128-0403
Electronic payments
The form says individuals can make estimated, extension and tax-due payments through mypath.pa.gov. Select Make a payment to pay by electronic funds transfer. Payments of $15,000 or more must be made electronically.
Final withholding payment
Send final withholding payments with PA-20S/PA-65, or with REV-276 for an extension or short-period return. Partnerships and S corporations must also complete Schedule NW and include it with the PA-20S/PA-65 information return.
Common mistakes
- Using an owner’s Social Security number: Enter the entity’s FEIN instead. The form says never to use an owner’s Social Security number.
- Leaving required coupon information blank: Complete all required fields, including fiscal-year information when applicable and the payment amount and/or declaration of tax.
- Stapling or attaching the payment: Mail the payment and coupon without attaching them.
- Reducing withholding for an owner’s estimated payments: The entity may not reduce its withholding requirement by estimated payments made by a nonresident owner.
- Paying $15,000 or more on paper: These payments must be electronic. Otherwise, the penalty is 3% of the payment, up to $500.
- Remitting withholding late: Failure to remit by the required deadline carries a penalty of 5% per month or part of a month, up to 50% of the withholding due.
Questions people ask
Can nonresident owners claim credit for tax withheld?
Yes. Nonresident owners may claim a credit on their annual returns for the tax withheld. They may also treat that income as subject to withholding when calculating other personal estimated taxes.
Are quarterly withholding payments required by this text?
The form encourages quarterly payments throughout the tax year. It states that withholding must be remitted by the annual payment deadline.
What rate does the 2025 final withholding worksheet use?
It multiplies the nonresidents’ distributive shares of Pennsylvania-taxable income from Pennsylvania sources by 3.07% (0.0307), then accounts for applicable credits and withholding payments.
Do I send the withholding worksheet with my payment?
The worksheet is marked “Keep for Your Records.” The form separately requires Schedule NW to be included with the PA-20S/PA-65 information return.