Form Pa-40 Nrc-Ae - Pa-40 Nrc-Ae, Consolidated Personal Income Tax Return For Qualified Electing Nonresident Professional Athletes, Non-Player Personnel, Officials And Entertainers Page 3
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8Total Number of Nonresidents
Enter the number of all nonresident individuals. If every nonresident elects to file on the PA-40 NRC-AE, this
number will be the same as the Number of Nonresidents Electing.
LINE INSTRUCTIONS
Apportioned Compensation
Line 1 Enter the total amount of all electing nonresident individuals’ Apportioned Compensation from
Line 3 of all participating PA Schedules NRC-AE-1. If every nonresident individual elects to file
on the PA-40 NRC-AE, this amount should equal the total nonresident individual amounts of ap-
portioned compensation per the PA Schedules NRC-AE-1.
PA Tax Liability
Line 2 Multiply the amount on Line 1 by 3.07 percent (0.0307) to calculate the PA income tax liability.
PA Tax Withheld
Line 3 Enter the total amount of all electing nonresident individuals’ PA Tax Withheld from PA Schedules
NRC-AE-1. If every nonresident individual elects to file on the PA-40 NRC-AE, this amount should
equal the total nonresident individual amounts withheld per the PA Schedules NRC-AE-1.
Extension Payment
Line 4 Enter the amount of any payments made with REV-276, Application for Extension of Time to File.
Total Payments and Credits
Line 5 Add Lines 3 and 4, and enter the total here.
Tax Due
Line 6 If Line 2 is more than Line 5, enter the amount of PA tax due. If the amount due is $1 or less, the
Department does not require a payment but does require that the entity file the PA-40 NRC-AE.
Payment Options
With Form PA-V
If the entity has a correct personalized Form PA-V, make the check or money order payable to: PA Dept of
Revenue. Write the entity’s FEIN and “2007 PA Tax” on the payment. Place the Form PA-V and payment in
the same envelope with the PA-40 NRC-AE.
Please DO NOT:
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Staple the payment to the return or Form PA-V;
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Use the Form PA-V if the entity does not owe tax; or
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Use the Form PA-V if the name is incorrect. The entity can use the Form PA-V if the address is
wrong because the Department will obtain the correct address from the PA-40 NRC-AE.
Without Form PA-V
NOTE: The Department does not print blank or replacement Forms PA-V. These forms are printed to process
on automated equipment. A blank or homemade form will delay processing of the payment, and may cause
the payment to process incorrectly. If the entity does not have a correct Form PA-V, make the check payable
to: PA Dept. of Revenue. Write the FEIN and “2007 PA Tax” on the payment. Submit the payment in the same
envelope with the PA-40 NRC-AE. Please do not staple the payment to your return.
Overpayment/Refund
Line 7 If Line 5 is more than Line 2, enter the overpayment. The Department will not refund an over-
payment of less than $1.
Signature
Do not sign the return until completing a PA Schedule NRC-AE-1 for each participating and non-participat-
ing nonresident individual. A PA Schedule NRC-AE-1 is required for each nonresident employee whether or
not they elect to participate in the filing of the PA-40 NRC-AE. An officer of the organization, partner of the
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