PA-20S/PA-65 P/M/D: 2024 Partner/Member/Shareholder Directory (PA-20S/PA-65 P/M/D) (2024)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024
The PA-20S/PA-65 Partner/Member/Shareholder Directory is a schedule that lists each owner involved with an entity during the tax year. It reports each owner’s type, Social Security number or federal employer identification number, ownership percentage, name and address.
Who files this form
PA S corporations, partnerships, and limited liability companies filing as partnerships or PA S corporations for federal income tax purposes use this directory.
The entity must list every partner, member, or shareholder involved with it during the 2024 tax year.
What you'll need
Have the following information ready:
- The entity’s complete business name and nine-digit FEIN, as shown on its PA-20S/PA-65 Information Return.
- Each owner’s applicable nine-digit SSN or FEIN.
- Each owner’s complete name and address, including city, state, and ZIP code.
- Each owner’s type, using the directory’s owner codes.
- Each owner’s ownership percentage. Partnerships use the percentage at the close of the taxable year. PA S corporations use the weighted average percentage for the taxable year.
Common mistakes
- Leaving owners off the directory. The form requires information for all partners, members, and shareholders.
- Stopping after the six spaces on the form. If there are more than six owners, use additional PA-20S/PA-65 P/M/D forms as needed.
Questions people ask
Which ownership percentage should a partnership enter?
Enter each owner’s percentage of ownership at the close of the taxable year.
Which ownership percentage should a PA S corporation enter?
Enter each owner’s weighted average percentage of ownership for the taxable year.
What if the entity has more than six owners?
Use additional PA-20S/PA-65 P/M/D forms as needed to list the remaining owners.
Which codes apply to individual owners?
Use RI for a resident individual or NR for a nonresident individual. PI is for a part-year resident individual and applies to S corporations only.
What business name and FEIN should appear on the directory?
Enter the entity’s complete name and nine-digit FEIN as shown on the PA-20S/PA-65 Information Return.