PA-20S/PA-65: 2024 PA S Corporation/Partnership Information Return (PA-20S/PA-65) (2024)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024
Form PA-20S/PA-65 is the 2024 Pennsylvania S Corporation/Partnership Information Return. It reports business and other income or losses, pass-through credits, tax withheld for nonresident owners, and distributions.
Who files this form
Domestic or foreign PA S corporations, partnerships, and LLCs classified as partnerships or S corporations for federal income tax purposes must file if any of these conditions apply:
- The partnership, PA S corporation, or its qualified subchapter S subsidiary had gross taxable income or loss allocable or apportionable to Pennsylvania during the tax year. This applies regardless of the amount or whether it was distributed.
- The PA S corporation had a Pennsylvania resident shareholder during the year who was an individual, estate, trust, or disregarded entity owned by a resident individual. It also applies to part-year resident individuals and disregarded entities owned by them.
- The partnership had a Pennsylvania resident partner at year-end who was an individual, estate, trust, or disregarded entity owned by a resident individual.
Inactive entities: PA S corporations and partnerships inactive for the entire reporting period must still file, mark the Inactive oval, and include the Partner/Member/Shareholder Directory and PA Schedules RK-1 and/or NRK-1.
Exceptions: A partnership whose partners are all C corporations files PA-65 Corp and the required supporting documents instead of PA-20S/PA-65. An LLC taxed federally as a C corporation does not file this return. An individually owned single-member LLC, or an LLC jointly owned by a married couple, that is federally disregarded reports its income on the member’s PA-40 rather than filing this return.
What you'll need
Have these records and documents ready:
- A complete federal Form 1120S or Form 1065, including all schedules, statements, and federal Schedules K-1. A complete copy must accompany the Pennsylvania return.
- Books and records supporting income, losses, expenses, credits, deductions, and other reported amounts.
- The entity’s FEIN and accurate owner names, addresses, and tax identification numbers.
- The PA-20S/PA-65 Partner/Member/Shareholder Directory.
- PA Schedules RK-1 and NRK-1 issued to owners, plus those received from other pass-through entities.
- All applicable Pennsylvania schedules and supporting statements, including Schedule OC and its supporting documents when claiming other credits.
- A copy of the federal extension, if applicable.
Some answers in Section VII require extra documents. For example, a change in federal accounting method requires federal Form 3115. A federal change to previously reported taxable income requires a supplemental statement identifying the period and the final IRS determination paperwork.
How to file
E-file: Original and amended 2024 returns, with their forms and schedules, may be filed through the IRS Modernized e-File platform, also called Fed/State e-File. Use a provider approved by Pennsylvania. The person submitting the return receives an acknowledgment.
Third-party preparers who prepare 11 or more PA-20S/PA-65 returns must e-file and remain subject to that requirement in later years. Tax filers may direct their preparer to use a different filing method.
For an electronic return, attachments other than PA-20S/PA-65 schedules must be PDFs. Do not attach the RK-1 and NRK-1 schedules issued to owners as PDFs. They are part of the e-file package.
Paper preparation: Print in black ink and submit the signed original of all three pages with the required schedules and documents. Do not mail a photocopy or staple the documents. The supplied text does not give a mailing address for the paper information return.
Paying nonresident withholding after e-filing: If payment was not sent with the electronic return, the text allows a check or money order with the PA-20S/PA-65 V Annual Payment Voucher. Make it payable to “PA Dept. of Revenue” and write the entity’s FEIN and “2024 PA-20S/PA-65” on it. Mail this payment package to:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280502
HARRISBURG PA 17128-0502
Payments of $15,000 or more must be electronic. Payments can be made at mypath.pa.gov by choosing “Make a Payment” and selecting “Pass-through Entity” as the account type.
Common mistakes
- Abbreviating or masking the FEIN. Enter the entity’s full FEIN without security features.
- Using this return to request a refund or carryforward credit. It is an information return, not a refund request.
- Claiming Pennsylvania withholding from Forms 1099-MISC/NEC on this return. Do not enter it on lines 14a, 14b, or 14c or report withholding from 1099 forms as a payment on Schedule NW. Use REV-1897 for incorrect withholding and do not attach it to PA-20S/PA-65.
- Failing to allocate all nonresident withholding to owners. Allocate it to the associated nonresident owners on Schedule NRK-1, line 6, and make sure it matches Schedule NW.
- Leaving out required documents. Missing federal information makes a paper return incomplete. Missing required attachments also makes an electronic return incomplete.
- Using federal elections to determine Pennsylvania personal income tax income or loss. The text warns that Pennsylvania rules differ from federal rules.
- Mailing a photocopy, stapling documents, or using an unapproved substitute form. Submit the signed original without staples. A spreadsheet is not an acceptable substitute tax form.
Questions people ask
Do we need to file if the business was inactive all year?
Yes. An inactive PA S corporation or partnership must submit the return, fill in the Inactive oval, and include the Partner/Member/Shareholder Directory and PA Schedules RK-1 and/or NRK-1.
Can we request a refund on PA-20S/PA-65?
No. This is an information return. It cannot be used to request a refund or carryforward credit. Nonresident withholding payments must be passed through to the owners.
Can we e-file an amended 2024 return?
Yes. The department accepts amended returns for tax year 2022 and later through Fed/State e-File, including the corresponding forms and schedules.
Do we need to include the federal return?
Yes. Include a complete copy of federal Form 1120S or Form 1065, with all schedules, statements, and federal Schedules K-1.
Does a qualified subchapter S subsidiary file separately?
Pennsylvania treats the subsidiary’s assets, liabilities, income, deductions, and credits as those of its parent PA S corporation. The parent reports them on its PA-20S/PA-65 and lists the subsidiary in Section IX.