PA-65 Corp: 2025 PA-65 Corp - Directory of Corporate Partners (PA-65 Corp) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
The 2025 Pennsylvania PA-65 Corp, Directory of Corporate Partners, lists a partnership’s corporate partners and reports corporate net income tax withholding for nonfiling corporate partners. It serves as a voucher for withholding payments or as a return for partnerships owned 100
Who files this form
For tax year 2025, PA-65 Corp must be filed by:
- Partnerships sending Pennsylvania corporate net income tax withholding for nonfiling C corporation partners.
- Partnerships owned 100% by C corporations. These partnerships use PA-65 Corp as their return and do not file the PA-20S/PA-65 Information Return.
A wholly owned partnership includes one whose owners are C corporations or disregarded entities owned by C corporations.
A partnership with no C corporation partners does not complete PA-65 Corp. Do not use this form for personal income tax purposes.
When it's due
- 2025 calendar-year returns: File and pay by the 15th day of the fourth month after the tax year closes. The 2025 instructions show April 15, 2026, in their filing examples.
- 2025 fiscal-year or short-year returns: File by the 15th day of the fourth month after the reporting period closes.
- If the due date falls on a Saturday, Sunday or business holiday, file no later than midnight on the next business day. The U.S. Postal Service postmark is proof of timely filing.
There is no extension for PA-65 Corp or its withholding payment. A federal Form 1065 extension does not extend these deadlines.
What you'll need
Gather the following information and attachments:
- The partnership’s name, address and FEIN, plus each corporate partner’s name, address, FEIN, filing status and applicable withholding amount.
- A complete federal Form 1065, including all federal schedules and Schedules K-1.
- PA-20S/PA-65 Schedule H-Corp if the partnership operates within and outside Pennsylvania or entirely within Pennsylvania. Give a copy to each entity partner.
- PA-20S/PA-65 Schedule CP for each nonfiling corporate partner. Give that partner a copy.
- A PA-20S/PA-65 Information Return, if the partnership has both corporate and non-corporate partners. Schedule H also applies if it has business operations within and outside Pennsylvania.
Each corporate partner must provide a signed affidavit every year stating that it is compliant with filing RCT-101. Keep these affidavits in the partnership’s records. Do not submit them to the department.
Electronic returns use PA-8879-P or PA-8453-P for signatures, as applicable. These signature forms are retained rather than mailed to the department.
How to file
Complete and sign the form
Print in black ink and enter whole-dollar amounts. Complete the partner listings, totals and Pennsylvania apportionment figure. A general partner, principal officer or authorized individual must sign. Paper returns require that official’s handwritten signature.
E-file
Original and amended 2025 PA-65 Corp returns can be filed through IRS Modernized e-File, also called Fed/State e-File, using a Pennsylvania-approved provider.
A third-party preparer who prepares 11 or more PA-65 Corp returns in a calendar year must e-file these returns in following calendar years. Once the mandate applies, it continues regardless of later filing volume.
Electronic payment is available only by filing PA-65 Corp through Fed/State e-File and arranging payment through the filing software. There is no myPATH or separate online payment option.
Mail with payment
PA DEPARTMENT OF REVENUE
PO BOX 280502
HARRISBURG PA 17128-0502
Make the check or money order payable to PA Dept. of Revenue. Write PA-65 Corp and the entity’s FEIN on it, and fill in the “Payment Enclosed” oval.
Mail without payment
PA DEPARTMENT OF REVENUE
PO BOX 280509
HARRISBURG PA 17128-0509
Assemble the paper package in this order: signed original PA-65 Corp, Schedule H-Corp, applicable Schedules CP, federal Form 1065 with all schedules and K-1s, and any withholding payment. Mail PA-65 Corp separately from other Pennsylvania tax returns, including applicable supporting copies and attachments required by the instructions.
Common mistakes
- Paying for compliant partners: Do not withhold or send payments for corporate partners that are compliant.
- Listing the wrong partners: If the partnership has only corporate partners, list all of them on Line 1. If it also has another type of partner, list only noncompliant corporate partners.
- Sending payment without PA-65 Corp: This can delay processing and may result in interest and penalties.
- Using a spreadsheet instead of the form: Unapproved substitute forms are not accepted. List no more than three corporate partners per page. Use copies of PA-65 Corp or department-approved forms for additional partners.
- Leaving required totals blank: Do not leave Lines 3, 4 or 5 blank. Enter “0” on Line 3 if no corporate partners are registered in Pennsylvania, and on Line 4 if there is no withholding. Put combined totals for multiple pages only on the first page.
- Missing the signature: An unsigned paper return is not valid. The signing partnership official cannot use a signature stamp or label.
- Reducing original withholding on an amendment: An amended PA-65 Corp cannot reduce the withholding reported on the original form.
Questions people ask
Must a wholly C corporation-owned partnership file if no tax is due?
Yes. Partnerships owned 100% by C corporations must file PA-65 Corp. If all corporate partners are compliant and file Pennsylvania corporate tax returns, no tax is due on PA-65 Corp.
What happens if a corporate partner does not provide a compliance affidavit?
The partnership must file PA-65 Corp with Schedule H-Corp, Schedule CP and federal schedules, and pay the required corporate net income tax. For 2025, the instructions calculate this using total federal Schedule K-1 income multiplied by the Pennsylvania apportionment percentage and the 7.99% corporate tax rate.
Does withholding replace the corporate partner’s RCT-101 filing?
No. Corporate partners are not exempt from filing RCT-101 because the partnership withheld tax. The department credits withholding to the corporate partner’s account.
Who claims an overpayment of withholding?
The corporate partner must claim it on RCT-101. The department does not refund excess corporate net income tax withholding to the partnership.