PA-20S/PA-65: 2025 PA S Corporation/Partnership Information Return (PA-20S/PA-65) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Form PA-20S/PA-65 is Pennsylvania’s 2025 S Corporation/Partnership Information Return. It reports business and other income or losses, pass-through credits, nonresident owner withholding, and distributions.
Who files this form
PA S corporations, partnerships, and LLCs classified federally as partnerships or S corporations must file if any of these conditions apply:
- The entity or its qualified subchapter S subsidiary had any taxable income or loss allocable or apportionable to Pennsylvania, regardless of the amount or whether it was distributed.
- During the year, a PA S corporation had a Pennsylvania resident shareholder who was an individual, estate, trust, or disregarded entity owned by a resident individual. Certain part-year resident shareholders also trigger filing: individuals and disregarded entities owned by part-year resident individuals.
- At year-end, a partnership had a Pennsylvania resident partner who was an individual, estate, trust, or disregarded entity owned by a resident individual.
An S corporation or partnership inactive for the entire reporting period must still file and fill in the Inactive oval.
Exceptions: A partnership whose partners are all C corporations files PA-65 Corp and the required attachments instead. An LLC classified 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 owners’ PA-40 rather than this return.
When it's due
For tax year 2025, nonresident withholding must be remitted on or before the 15th day of the fourth month following the end of the taxable year. The text warns of a penalty for late payment.
The supplied text does not state the original filing due date for the 2025 PA-20S/PA-65 return.
What you'll need
Gather these records and attachments:
- A complete federal Form 1120S or Form 1065, including all schedules, statements, and federal Schedules K-1.
- 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.
- Applicable Pennsylvania schedules and supporting documents, including Schedule OC documentation for business credits and Schedule NW for nonresident withholding.
- Books and records supporting income, losses, expenses, credits, deductions, and other reported amounts.
- Required supplemental statements and a copy of the federal extension, if applicable.
An inactive return must still include the owner directory and PA Schedules RK-1 and/or NRK-1.
How to file
E-file: Original and amended 2025 returns, with corresponding forms and schedules, can 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 afterward. Filers may direct their preparer to use a different filing method.
For e-filed returns, attachments other than PA-20S/PA-65 schedules must be PDFs. Owner-issued RK-1 and NRK-1 schedules belong in the e-file package, not as PDF attachments.
Paper preparation: Print in black ink. Include the signed original of all three pages and all required supporting schedules. Do not staple documents. The supplied text does not give a mailing address for the return itself.
Separate payment after e-filing: If nonresident withholding was not paid with the electronic return, the text permits sending 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 2025 PA-20S/PA-65 on it. Mail the payment to:
PA Department of Revenue
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 selecting Make a Payment, then Pass-through Entity as the account type.
Common mistakes
- Abbreviating or masking the FEIN. Enter the entity’s full FEIN.
- Leaving out required pages or attachments. Missing any of the three return pages, federal return information, or required e-file documents makes the return incomplete.
- Claiming 1099 withholding on this return. Do not enter Pennsylvania 1099-MISC/NEC withholding on lines 14a, 14b, or 14c, or report 1099 withholding as a payment on Schedule NW. Use REV-1897 for an incorrect-withholding refund or credit claim, and do not attach it to this return.
- Failing to allocate all nonresident withholding. Pass all such payments through to the associated nonresident owners. Their NRK-1 line 6 amounts must match the withholding reported for them in Schedule NW, Section II.
- Using an unapproved substitute form. A spreadsheet is not an acceptable substitute return.
- Using federal elections to determine Pennsylvania income. Apply Pennsylvania personal income tax rules instead.
Questions people ask
Can the entity request a refund on PA-20S/PA-65?
No. This is an information return, not a form for requesting a tax refund or carryforward credit. Nonresident withholding payments must pass through to the owners.
Does an inactive business still need to file?
Yes. An S corporation or partnership inactive for the entire reporting period must file, mark the Inactive oval, and include the owner directory and PA Schedules RK-1 and/or NRK-1.
Can a 2025 amended return be e-filed?
Yes. The department accepts amended 2025 PA-20S/PA-65 returns and their corresponding forms and schedules through Fed/State e-File.
Does a qualified subchapter S subsidiary file separately?
For Pennsylvania personal income tax purposes, the parent PA S corporation reports the subsidiary’s assets, liabilities, income, deductions, and credits on the parent’s return and lists the subsidiary in Section IX.