Schedule NRH is used by Pennsylvania nonresidents to appropriate their compensation.
Part I
Part I of Schedule NRH is used by Pennsylvania nonresidents whose employer(s) did not report their PA wages on their W-2. You must fill out this schedule for each employer that:
- Did not report your PA gross taxable income on your Form W-2; or
- Reported an incorrect amount as PA gross taxable income on your Form W-2; or
- You incurred unreimbursed employee business expenses in earning or receiving PA gross taxable income.
If your employer properly reported the amount of your PA gross taxable compensation on your Form W-2, and you did not incur unreimbursed employee business expenses, you do not need to complete this schedule.
Part II
Part II of PA Schedule NRH is for apportioning income from a business, profession or farm. If you obtained your business, profession or farm income from sources within and outside Pennsylvania and your accounts and records accurately reflect income from within Pennsylvania, you must report your PA taxable income based upon your accounts or records. If you derived your business or farm income from sources within and outside Pennsylvania and your accounts and records do not clearly reflect income from within Pennsylvania, complete Part II of PA Schedule NRH to determine your PA source business or farm income.
Program Entry
To complete Schedule NRH, please follow the steps below.
- State
- Edit Nonresident PA state return
- Income Subject To Tax
- PA Schedule NRH
- Choose Section I or II
- Enter your information and press continue to save Schedule NRH to your PA return
Note: While completing Schedule NRH within the program is self-explanatory, one choice is not. If you are completing Section I, the apportionment methods are as follows:
Working Day Basis - If your compensation depends directly on the number of days you performed services in Pennsylvania, use this section.
Business Volume Basis - If your compensation depends on the amount of business transacted from the services you performed in Pennsylvania, use this section
Additional Information
For more information regarding PA Schedule NRH, please see the instructions.