Shareholder's nontaxable income

Nontaxable income or nondeductible expenses reported on Schedules RK-1 and NRK-1 is based on permanent nontaxable income or nondeductible expenses in the calculation of Pennsylvania taxable income. The amounts reported on Schedules RK-1 and NRK-1 may be different because the amount reported on Form PA20S/PA-65 includes non-permanent items.

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