REV-291: Nonwithholding of PA Income Tax Application (REV-291) (Revision)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024, 2025, 2026
Pennsylvania Form REV-291 is an application for nonwithholding of Pennsylvania personal income tax on income reported by a partnership or PA S corporation. It identifies the owner and withholding agent and certifies the owner's status for a withholding exception. The completed, s
Who files this form
A partnership or PA S corporation must generally withhold Pennsylvania personal income tax on the Pennsylvania-source income of each nonresident partner, member or shareholder.
To qualify for the withholding exception described on REV-291, an eligible partner, member or shareholder must give the partnership or PA S corporation a completed and signed form. Eligible owners include:
- A PA S corporation or other corporation.
- A partnership or other unincorporated enterprise.
- A pension, profit-sharing or charitable trust.
- A resident individual, estate or trust.
- A clearing agency, broker or financial institution, or its nominee, holding an interest as a nominee for one of the owners listed above.
What you'll need
Have the following information ready to complete REV-291:
- The beneficial owner's name, taxpayer identification number, permanent street address and current mailing address if different.
- The withholding agent's name, taxpayer identification number and current mailing address. The withholding agent is the partnership or PA S corporation.
- If completing the nominal-owner certification, the nominal owner's name, taxpayer identification number and current mailing address.
- The beneficial owner's category, as listed on the form.
The form also asks for the printed or typed name of the beneficial owner or authorized representative, a signature and a date.
How to file
- Complete Section I with the owner and withholding agent information.
- Complete either Section II, Certification by Beneficial Owner, or Section III, Certification by Nominal Owner. Mark the applicable owner-category oval.
- Sign and date the form. The certification states, under penalties of perjury, that the information is correct to the best of your knowledge and belief.
- Give the completed, signed application to the partnership or PA S corporation.
Do not submit REV-291 to the department.
Common mistakes
- Sending the form to the department. The form directs you to file it with the partnership or PA S corporation instead.
- Leaving the form incomplete or unsigned. The withholding exception requires a completed and signed REV-291.
- Skipping the owner certification. The form directs you to complete Section II or Section III and mark the applicable owner-category oval.
- Omitting mailing-address details. Include the apartment or suite number, or a post office box if mail is not delivered to the street address.
Questions people ask
What is REV-291 used for?
It allows eligible partners, members or shareholders to claim the withholding exception described on the form by giving a completed and signed application to the partnership or PA S corporation.
Where do I send the application?
File it with the partnership or PA S corporation. Do not send it to the department.
Which owner-certification section do I complete?
Complete Section II for certification by the beneficial owner or Section III for certification by the nominal owner. Section III states that the nominal owner holds the interest on behalf of the beneficial owner.
Can I use this form to revoke a prior application?
Yes. Section IV provides an oval to mark if you are revoking a prior Nonwithholding of PA Income Tax Application.