Instructions For Pa-41 Schedule J - Income From Estates Or Trusts - Pennsylvania Department Of Revenue - 2013
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Pennsylvania Department of Revenue
Instructions for PA-41 Schedule J
Income from Estates or Trusts
Column PA-41 Schedule
LINE 2
GENERAL INFORMATION
RK-1/NRK-1
Check the box if the estate or trust in-
Total Estate or Trust Income
PURPOSE OF SCHEDULE
come you are reporting is from a PA-41
Add all amounts listed on Line 1.
Use PA-41 Schedule J to report the
Schedule RK-1 or NRK-1.
total income received of an estate or
LINE 3
trust or that the estate or trust credited
IMPORTANT: Do not check this
to you as reported on PA-41 Schedule
box if you use a federal Form
Estate or Trust Income from
RK-1 and/or NRK-1. For Pennsylvania
1041 Schedule K-1 to report income.
Partnerships
income tax purposes, an estate or trust
If the estate or trust received estate or
cannot distribute a loss.
Column (b)
trust income from a partnership, enter
Federal EIN
If a PA S corporation, partnership or
the income from the PA-41 Schedule
Enter the estate or trust federal em-
entity formed as a limited liability com-
RK-1, Line 6 in Column c and the in-
ployer identification number (FEIN).
pany that is classified as a partnership
come from the PA-41 Schedule NRK-1,
or PA S corporation for federal income
Column (c)
Line 4 in Column c.
tax purposes receives a PA-41 Sched-
Income Amount
ule RK-1 or NRK-1 that reports income
LINE 4
For a resident estate or trust, enter the
from an estate or trust, the entity must
amount from PA-41 Schedule RK-1,
complete PA-41 Schedule J using the
Estate or Trust Income from
Line 6 or enter the total of all positive in-
information provided from the RK-
PA S Corporations
come amounts when only a federal
1/NRK-1 and distribute the income to
If the estate or trust received estate or
Form 1041 Schedule K-1 is received in-
the partners or shareholders as appli-
trust income from an S corporation,
stead of the PA-41 Schedule RK-1.
cable.
enter the income from PA-41 Schedule
RK-1, Line 6 in Column c and the in-
For a nonresident estate or trust, enter
FORM INSTRUCTIONS
come from PA-41 Schedule NRK-1,
the amount from PA Schedule NRK-1,
Line 4 in Column c.
Line 4 or only the Pennsylvania-source
Name
income from a federal Form 1041
Enter the complete name of the estate
LINE 5
or trust as shown on the PA-41, Fiduci-
Schedule K-1.
ary Income Tax Return.
Total Estate or Trust Income
TIP: Grantor or taxable trusts do
FEIN
not distribute losses as trust in-
Column (c)
Enter the nine-digit federal employer
come. Therefore, all amounts reported
Total Column (c) and enter the amount
identification number (FEIN) of the es-
on PA-41 Schedule J must be positive.
on the PA-41, Fiduciary Income Tax Re-
tate or trust as shown on the PA-41, Fi-
turn, Line 6.
duciary Income Tax Return.
LINE INSTRUCTIONS
CAUTION. The federal amount
Column (a)
may not be corrected for Penn-
Name and Address of each
sylvania purposes. Contact the fiduciary
Estate or Trust
LINE 1
of the estate or trust to verify the correct
Enter the complete name and address
Pennsylvania income.
Enter the name and address of each
of each estate or trust that received a
PA-41 Schedule RK-1 or NRK-1.
estate or trust.
PA-41 Schedule J
1
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