PA-20S/PA-65 V: 2025 PA-20S/PA-65 Annual Payment Voucher (PA-20S/PA-65 V) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
The 2025 Pennsylvania PA-20S/PA-65 V is an annual payment voucher for nonresident withholding payments. It identifies the entity, the applicable return type, and the payment amount for a PA-20S/PA-65 or PA-40 NRC payment.
Who files this form
The 2025 PA-20S/PA-65 V is a nonresident withholding payment voucher for entity payments associated with PA-20S/PA-65 or PA-40 NRC.
The voucher identifies two payment types:
- C: PTE payment for PA-20S/PA-65.
- G: NRC payment for PA-40 NRC.
Payments of $15,000 or more must be made electronically.
What you'll need
Have the following information ready to complete the voucher:
- The entity’s nine-digit federal employer identification number (FEIN).
- The entity’s complete name, street address, city, state, ZIP Code and phone number.
- The payment amount and applicable voucher type: PA-20S/PA-65 or PA-40 NRC.
- The beginning and ending dates if filing for a fiscal year or short year.
For an electronic funds transfer, have your bank account information ready. For a mailed payment, prepare a check or money order payable to the Pennsylvania Department of Revenue.
How to file
Pay electronically
Payments for 2025 Pennsylvania tax due may be made by electronic funds transfer through myPATH at mypath.pa.gov. Enter your bank account information when prompted. The payment will be deducted on the date you specify, and there is no charge for this option.
Payments of $15,000 or more must be made electronically.
Complete the voucher
- Enter the nine-digit FEIN with a hyphen. After the FEIN, enter C for a PA-20S/PA-65 PTE payment or G for a PA-40 NRC payment.
- In the check digit field, print the first two letters of the entity name.
- Enter PA-20S/PA-65 or PA-40 NRC as the voucher type.
- Print the entity’s complete name, address and 10-digit phone number, including area code and hyphens.
- Enter Y for fiscal year if the entity does not file on a calendar-year basis. Enter Y for short year if filing a short-year return.
- If either fiscal year or short year is marked Y, enter the beginning and ending dates in MMDDYY format.
Pay by check or money order
Make the check or money order payable to PA DEPT. OF REVENUE. Write the entity’s FEIN and either 2025 PA-20S/PA-65 or 2025 PA-40 NRC, whichever applies, on the payment.
If filing a paper return, send the payment with the return. If filing electronically and mailing a payment, use:
PA DEPARTMENT OF REVENUE
PO BOX 280502
HARRISBURG PA 17128-0502
Common mistakes
- Paying $15,000 or more by a nonelectronic method. These payments must be made electronically. Otherwise, the penalty is 3% of the payment amount, up to $500.
- Marking fiscal year Y just because a calendar-year filer has a short-year return. The form specifically says not to do this.
- Treating a 52-53 week taxable year as a short year. The form’s definition of a short year excludes a 52-53 week taxable year.
- Leaving the FEIN off the check or money order. The department needs it to apply the payment accurately if the payment becomes separated from the voucher.
Questions people ask
Is there a fee for paying through myPATH by electronic funds transfer?
No. The form says there is no charge for this option. The payment is deducted from your account on the date you specify.
What should I enter in the check digit field?
Print the first two letters of the entity name.
What counts as a short year?
A short year is an accounting period shorter than one year. It does not include a 52-53 week taxable year.
How do I enter a foreign address?
The bottom line of the address should contain only the country name, written in full without abbreviations and in capital letters.
What should I write on my check or money order?
Write the entity’s FEIN and either “2025 PA-20S/PA-65” or “2025 PA-40 NRC,” whichever applies. Make it payable to PA DEPT. OF REVENUE.