PA-20S/PA-65 P/M/D: 2025 Partner/Member/Shareholder Directory (PA-20S/PA-65 P/M/D) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
The PA-20S/PA-65 Partner/Member/Shareholder Directory lists each owner involved with the entity during the tax year. It reports each owner's type, Social Security number or FEIN, 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 the entity during the 2025 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 type, so you can select the correct owner code.
- Each owner’s ownership percentage.
- Each owner’s complete name and address, including city, state, and ZIP code.
Common mistakes
- Do not stop at six owners if the entity has more. The form’s note says to use additional PA-20S/PA-65 P/M/D forms as needed.
Questions people ask
Which owners belong on the directory?
List every partner, member, or shareholder involved with the entity during the tax year.
What ownership percentage should a partnership enter?
Enter each owner’s percentage of ownership at the close of the taxable year.
What ownership percentage should a PA S corporation enter?
Enter each owner’s weighted average percentage of ownership for the taxable year.
What does the “Code” field mean?
It identifies the type of owner. For example, RI means resident individual, NR means nonresident individual, and P means partnership. PI means part-year resident individual and is for S corporations only. Use the code list printed with the directory.