To include only certain shareholders on Form PTE-C, enter the shareholder number and an "X" in the
To produce Schedule NRA, enter the shareholder number, "AL" in State Code fields, and a "1" in the Amount 8 field.
The shareholder's number and basis for Alabama Schedule K-1 must be entered here in the Amount 1 field.
The following fields are available for Alabama return processing:
To change entity types for AL E-file purposes, use the following codes on
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Nonresident shareholders of S corporations operating in Arizona are subject to Arizona income tax on their distributive share of income (loss) earned by S corporation in Arizona. The distributive share of income (loss) is calculated from Federal Schedule K-1.
Additional data may be entered on this form to impact the calculation of each shareholder's tax liability as follows:
Enter an "X" in the State Use Code to indicate that the shareholder waives his right to claim all applicable exemptions and deductions. His/her tax liability will be calculated based on his distributive share of Arizona source income at the single individual income tax rate.
If the shareholder does not waive his.her right to claim all applicable exemptions and deductions, additional information must be entered on this worksheet to calculate his/her tax liability properly:
| 1 | Individual Joint Return |
| 2 | Individual Single Return |
| 3 | Corporation |
| 4 | Partnership |
| 5 | Fiduciary-Trust |
| 6 | Fiduciary-Estate |
Using our system, minimum required input to include a California nonresident shareholder in the "Composite" or group nonresident return filing are entering "CA" as state code
Use Amount 1 and Amount 3 to override California source net income and credits respectively, on California Schedule 1067A, Part I. Use Amount 4 to enter deferred compensation amounts (this is the only place to enter deferred compensation, if any).
Use Amount 6 and Amount 7 to enter the director’s Schedule 1099 income and Form W-2 income, respectively, on California Schedule 1067A, Part IV. This is the only place to these amounts, if any.
To complete unitary shareholder information on Tables 1 and 2 of California Form 100S, Schedule K-1 for a specific shareholder, enter code "1" in the Amount 2 field for the corresponding shareholder. Be sure to also enter "CA" as the state code.
Information for Form DR 0107 is entered on General > Basic Data (taxable year of S corporation, name, address, federal I.D. number of S corporation), Shareholders > Shareholder Information (entity type code, name, address, social security number of the nonresident shareholder), this worksheet (different taxable year of the nonresident shareholder), and Colorado > General > (Colorado I.D. number).
To calculate Form CO 106 as a composite return enter the shareholder code for each nonresident shareholder on this worksheet in the Shareholder Number field, a different beginning and ending tax year dates in the Date 1 and Date 2 fields if applicable, "X" the State Use Code field, and the state code "CO" in the State Code field if a multiple state return (leave the State Code field blank if a Colorado home state return).
Enter the shareholder number in the Shareholder Number field, "CO" in the State Code field, and "X" in the Alphabetic 1 field, to suppress printing of both Forms DR 0107 and DR 0108 for a specific shareholder. Alternatively, enter "1" to suppress Form 107 only. or "2" to suppress Form 108 only.
The following assumes that you have entered "CT" as the State Code and the appropriate shareholder number in Shareholder Number. These fields are used as overrides.
To include a shareholder in the composite return, Form CT-1065/CT1120SI, mark the field on
To exclude a shareholder from the composite return, Form CT-1065/CT1120SI, mark the field on
To change the Member Type Code used on Form CT-1065/1120SI, Part IV, enter the desired code in State Use field. Valid codes are "CM," "NE," "NI," "NT," "RE," "PE," "RI," or "RT."
To check the final checkbox on Schedule CT K-1, enter an "F" in the Alphabetic 3 field.
Delaware Schedule A-1 prints amounts of personal income tax withheld and distributive income within and without Delaware. Enter shareholder number(s) in the Shareholder Number field, amounts withheld in the Amount 1 field, and the state code "DE" in the State Code field on this worksheet to print amounts withheld on Delaware Schedule(s) A-1. The total of the amounts withheld entered here must equal the entry on Payments > State Quarterly Payments > Detail > Total if four equal, timely installments made. A diagnostic will print if the two amounts are not equal.
If non-resident amounts withheld are not entered here, the amount entered on Payments > State Quarterly Payments will be allocated to the non-resident shareholders on the basis of shareholder ownership percentages.
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A nonresident shareholder will be included in the composite return if you enter the state code of "HI" and an "X" in the X Code 1 field.
Indicate each shareholders Hawaii filing status by entering "1" for single, "2" for married filing jointly, "3" for head of household, "4" for qualified widow(er), and "5" for married filing separately in the federal input for shareholder state information field titled, Amount 1. If no entry is made, the program will assume single filing status.
Enter any tax payment specifically allocable to a particular shareholder in the federal input for state shareholder information field titled, Amount 2.
Enter “ID” on State Code field and the amount in the Amount 1 field for ID Sch K-1, Line e.
Grantor trust information: Grantor trust shareholders should be identified by an entry of "G" on this form "Entity type" field. This entry is necessary to correctly distinguish grantor trust shareholders whose income has not been subject to replacement tax from non-grantor trusts whose income has been subject to replacement tax.
Exempt entities: The assumption in the Illinois program is that an exempt shareholder is taxable as a corporation. To indicate that the exempt entity is taxable as a trust, enter a "T" in the Alphabetic 1 field.
To change the entity type used for Illinois, use the following entries in the Alphabetic 2 field:
"I" for Individual
"P" for Partnership
"C" for Corporation
"S" for S corporation
"T" for Trust
"E" for Estate
To change the tax ID number for Illinois, use Alphabetic 3 field. The ID number needs to be entered with the dashes in place. No formatting will be added. For example:
For a SSN enter XXX-XX-XXXX
For an EIN enter XX-XXXXXXX
Indiana S corporations may exclude non-residents shareholders from the composite return under certain cases to avoid a penalty.
The exclusions are:
To identify a non-resident who meets an exclusion, mark the X Code - 1 field on this
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Louisiana S corporations may exclude a percentage of their net income based upon a ratio, the numerator of which is the sum of the amount of shares owned by Louisiana residents plus the amount of shares owned by non-residents who have filed Louisiana income tax returns. The denominator is the total number of S corporation shares outstanding at the end of the tax year. This exclusion will be calculated based upon entries on
The calculation of the S corporation exclusion may be overridden by making an entry in the S Corporation Exclusion - Override field on
Other than the allowance for the S corporation exclusion, Louisiana S corporations are taxed as C corporations.
A statement will be provided detailing the above calculation, along with a list of all shareholder names, addresses, social security numbers, and their distributive share amount. The distributive share amount for each shareholder is arrived at by taking the sum of Lines 1 through 12 (Income/Deductions) on their respective Federal Form K-1's. To override this calculation of the shareholder's distributive share, use the Amount 8 field here.
Please enter the shareholder number, state code and composite code for Maine nonresidents participating in the Maine composite return when selecting specific nonresident shareholders. To include all nonresidents in the composite filing, mark the field on
For Maryland composite return:
Mark the
Enter the applicable filing status in the
| 1 | Single |
| 2 | MFJ |
| 3 | HH |
| 4 | QW |
| 5 | MFS |
| 7 | MFS - Spouse Not Filing |
Enter the number of dependents on the
If the basis for a shareholder is for a date other than December 31, 1985, then identify the date on this
To selectively choose the shareholders to be included in the composite filing, enter "MA" in the State code column and an "X" in
If filing a composite return and the shareholders included in the composite return is being selected on an individual basis, enter the shareholder number, "MA" in the "State Code" and an "X" in the
A code ‘B’ is used on
The following overrides are used for each shareholder's portion on the Michigan Withholding Calculation Form 4918 or Composite Form 807 :
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To withhold tax for a nonresident shareholder, enter state code "MN" and enter a "1" in the Amount 1 field. This will produce the AWC Form.
For the purposes of completing Schedule KS, Line 32, each shareholder's distributive income from Schedule KS is multiplied by 7.85%. If Form AWC (Alternative Withholding Certificate) has been previously filed by the shareholder, enter the amount from Line 6 of the Form AWC on the Amount 2 field. This amount is used to complete Schedule KS, Line 32. Zero is a valid entry. To override the distributive share of income (AWC, Line 1), enter an amount in the Amount 6 field. This amount will be multiplied by 7.85% to arrive at the amount on Schedule KS, Line 32.
Form AWC will not be produced, if an entry is not made in the Amount 2 field, and "1" or "2" code in the Amount 1 field.
To allow Sch KS, Line 32 to be computed and no Form AWC produced, enter "2" in the Amount 1 field and enter the distributive share amount subject to tax in the Amount 3 field to override the distributive share of income computation. This amount will be multiplied by 7.85% to arrive at the amount on Schedule KS, Line 32.
Enter nonresident shareholders' estimated tax payment in the Amount 4 field and W-2 withheld in the Amount 5 field.
Enter a daytime phone number in the Alphabetic 3 field.
A nonresident shareholder is included in the composite return when a "1" is entered in the Amount 4 field here or if an "X" is entered on MS
The nonresident income tax agreement prints for all nonresident shareholders unless "1" is entered in the Amount 3 field to indicate the S Corporation has not obtained a signed nonresident income tax agreement from the shareholder. When MS
Enter an option on
For composite returns,
The following overrides are used for each shareholder's portion on the Missouri Composite Partner Schedule:
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To request a Pass-Through Entity Owner Tax Agreement, Form PT-AGR, enter a code "1" in the Amount 3 field. A copy of the tax agreement must be attached to the entity's information return. A pass-through entity is not required to file a new agreement each year, but does have to file currently effective agreements for each new qualifying owner and has to retain the agreements of other owners as tax records. To indicate a year in which a Tax Agreement was signed for an owner without creating a new Form PT-AGR, enter a year in the Alphabetic 3 field. This will flow to Form CLT-4S, Schedule K-1, Part 2,PT-AGR Year
To request Pass-through Withholding for an owner, enter a code "1" in the Amount 4 field. The amount of Montana income tax withheld and remitted will be computed by system automatically, and will flow to Form CLT-4S, , Schedule K-1 Part 5, line 2a. An override for the amount withheld or remitted can be entered in Amount 6 field.
To include shareholders in the composite return, enter a code “1” in the Amounts 2 field. The amount of Composite income tax will be computed by the system automatically. Entry here will include the shareholder on the composite income tax schedule, on Form CLT-4S, page 6, Schedule IV, and on Schedule K-1 Part 5, line 1.
If the shareholder is a spouse, has selected married filing jointly, has selected the composite option
Form PT-AGR is produced when code "1" is entered in the Amount 3 field for specific shareholder. An entry in this field will generate Forms PT-AGR for the specific shareholders regardless any code "1" entry on this
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The resident shareholder's distribution amount will automatically carry to Form DP-9 from the shareholder's federal Schedule K-1, Line 16, code "D". This amount can be overridden here by entering the shareholder's number, "NH" for state code and the amount of the distribution in the Amount 1 box.
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To override the total New Mexico income distributed to each shareholder, use the Amount 2 field.
To request RPD-41367 (Annual Withholding of Net Income from a Pass-Through Entity Detail Report), use the State Use field.
When "NY" is entered for the "Residency State Code" on
To selectively suppress Form IT-2658, enter the shareholder number, State Code "NY" and an "X" in Suppress Estimate.
To selectively force Form IT-2658, enter the shareholder number, State Code "NY" and an "X" in the
To selectively override NY source income subject to estimated tax and to override shareholder's estimated tax, enter the shareholder number, State Code "NY" and an amounts in the Amount 2 and Amount 3 fields, respectively.
Form IT-2658- E. Form IT-2658-E is selectively printed by entering the State Code "NY" and an "X" in
Form IT-203-S is produced based on your entries
Use
We produce Form IT-203-S based on entries on Group Return worksheet and entries on Shareholders > Shareholder Information > Shareholder Summary > Detail > State Information, on shareholder-by-shareholder basis, if shareholder state code on State Information Section is "NY" and "Composite Return" code contains "C". Make an entry in State Checkbox 1 to include shareholder in group return, in State Checkbox 2 to exclude a nonresident shareholder from group return. Enter "OGR" in State Use field to indicate that shareholder is participating in other New York group returns.
Be sure to enter
Make an entry here to suppress Schedule K-1 Equivalent for all shareholders included in New York Group Return. You can also do it on shareholder by shareholder basis by
Estimated tax payments are not required for any shareholder whose estimated tax required to be paid for the tax year by the S corporation is $300 or less. Estimates can be forced by entering an "X" here on Alphabetic 1 field.
To generate a Form IT-2658-E, enter the
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Use this field to include all shareholders in the composite return and remit the total tax due. Enter a "1" in the corresponding Amount 2 field to include a nonresident in the composite return. Enter a "2" to exclude a shareholder in the composite return.
For each desired shareholder, enter the shareholder's corresponding amount for Form NC K-1, Line 5, on the Amount 5 field, and "NC" in the state code.
Enter an "X" in
Form NC-NA is produced for a desired shareholder by entering a "1" on the Amount 1 field and "NC" in the state code.
Enter the date nonresident became a shareholder in the S-corporation as follows: enter a "1" in the corresponding Amount 4 field,and the desired date in the corresponding Date 1.
Enter the shareholder's tax year as follows: enter, separately from the above entry, the starting date in the corresponding Date 1 and the ending date in the corresponding Date 2.
The nonresident Form NC K-1 answers the Nonresident Shareholder Agreement question "Yes" if the shareholder is not included in the composite return. An entry here in the corresponding Amount 3 field overrides this assumption. Enter a "1" to answer the question yes. Enter a "2" to answer the question no.
On "Alphabetic 4" field, enter the date the nonresident became a shareholder in the North Carolina S-Corporation. This information will print on the nonresident shareholder’s Form NC-NA. The entry MUST be formatted MM/DD/YY.
To report withholding for a composite return, enter a "C" on
Column A of Form IT 1140, Schedule B is computed for non-resident shareholders. To calculate column B, enter the corresponding Shareholder number in
To include or exclude Shareholders from the computation, enter codes in the Amount 1 field:
| 1 | Add the shareholder's income to the tax base for 5% credit. |
| 2 | Add the shareholder's income to the tax base for 8.5% credit. |
| 3 | Eliminate the shareholder's income from inclusion in the tax base, and eliminate the shareholder's Schedule K-1. |
| 4 | Create the shareholder's Schedule K-1, WITHOUT including the shareholder's income in either tax base. |
Enter the shareholder's compensation in the State Use, Amount 2 field. If the shareholder's ownership percentage is 20% or greater, the system will include the compensation in the computation of Line 6 of the IT 1140, Schedule B, and the Ohio Schedule K-1.
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To select specific nonresident shareholders use
A Composite return is produced by making an entry in
"OR" must be entered in the State Code field and "Composite" must be entered in the Composite or Withholding Code field. The Oregon withholding tax on Form OR-19 or Schedule TPV-19 can be calculated by entering a "W" in the withholding field. The withholding will be calculated regardless of income limitation by checking checkbox 1. The withholding is not calculated if an Affidavit is requested.
The following fields are used for each shareholder's share:
The Oregon Affidavit needs to be filed to exempt a shareholder from withholding by the Pass-Through entity. To generate an Affidavit, enter an "A" in
Shareholder's PA Account number may be entered in the Alphabetic 1 field and the spouse's SSN in the Alphabetic 2 field, together with the corresponding "Shareholder Number" and "State Code (PA)" fields.
When only selected shareholder(s) should be included on Form PA-40NRC, the following fields are required for the corresponding shareholder(s).
Part year shareholder residency dates may be entered in the Date 1 and Date 2 fields. In order to produce both Schedules of RK-1 and NRK-1 for the shareholder, both dates must be entered.
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Overrides for the nonresident shareholder 1099 amounts can be entered on Amount 2 field.
Enter any excess Rhode Island withholding tax paid for nonresident shareholders to override the calculated amount. The amount will override any excess calculated if overrides are entered here on the Amount 2 field.
Enter any income for nonresident shareholders that is exempt from withholding tax. This entry overrides the amount here on the Amount 1 field, and will be subtracted from the nonresident shareholders' income before the withholding tax is calculated.
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Use these fields here to enter the following items on an individual basis for nonresident shareholders entered on
| Date 1: | Indicate a year end other than calendar year on Form WH-435, Page 2. |
| Alphabetic 2: | Indicate the type of entity, if other than an individual, on Form 435. Valid entries are "S," "L," "P," or "C." |
For each of these items, also enter
Form IT-140NRC is prepared from entries on this worksheet if you wish to select each shareholder individually or from your entry on the West Virginia > General > West Virginia Return Options, for all nonresidents. The entry on the West Virginia worksheet overrides this selection. Please be aware that only individuals and grantor trusts may join the composite return.
Enter the following information for WI shareholders here.
Enter the following information regarding the part-year resident(s):
Also, for each part-year resident shareholder the following information are required:
To produce Form PW-2, Wisconsin Nonresident Withholding Exemption Affidavit the following information is required:
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