Instructions For Pa-41 Schedule J - Income From Estates Or Trusts - Pennsylvania Department Of Revenue - 2016
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Pennsylvania Department of Revenue
Instructions for PA-41 Schedule J
Income from Estates or Trusts
PA-41J (08-16)
IMPORTANT: Do not check this
LINE 2
GENERAL INFORMATION
box if you use a federal Form
1041 Schedule K-1 to report income.
Total Estate or Trust Income
PURPOSE OF SCHEDULE
Add all amounts listed on Line 1.
Use PA-41 Schedule J to report the total
If federal Form 1041 Schedule K-1
income received by an estate or trust
is used to report the income, you
LINE 3
that the estate or trust credited to you
must include a copy of the federal
as reported on PA-41 Schedule RK-1
Schedule K-1 with paper-filed returns.
Estate or Trust Income from
and/or NRK-1 or to report the income
For e-filed returns, you must fax the
Partnerships
from the pro-forma PA-40 of a taxable
federal Form 1041 Schedule K-1 to the
If the estate or trust received estate or
bankruptcy estate. For Pennsylvania
department or include a pdf file of fed-
trust income from a partnership, enter
income tax purposes, an estate or trust
eral Schedule K-1 with the e-filed return.
the income from the PA-20S/PA-65
cannot distribute a loss.
Column (b)
Schedule RK-1, Line 6 in Column c and
Federal EIN
If a PA S corporation, partnership or entity
the income from the PA-20S/PA-65
formed as a limited liability company
Enter the estate or trust federal employer
Schedule NRK-1, Line 4 in Column c.
that is classified as a partnership or PA
identification number (FEIN).
S corporation for federal income tax
LINE 4
Column (c)
purposes receives a PA-41 Schedule
Resident Estates and Trusts
RK-1 or NRK-1 that reports income from
Estate or Trust Income from
Enter the amount of income on Line 6
an estate or trust, the entity must com-
PA S Corporations
from each PA-41 Schedule RK-1. For
plete PA-41 Schedule J using the infor-
If the estate or trust received estate or
each estate or trust where a PA-41
mation provided from the RK-1/NRK-1
trust income from an S corporation, enter
Schedule RK-1 is not provided, add all
and distribute the income to the partners
the income from PA-20S/PA-65 Sched-
the positive income amounts reported
or shareholders as applicable.
ule RK-1, Line 6 in Column c and the
on the federal Form 1041 Schedule K-1
income from PA-20S/PA-65 Schedule
and enter the result.
FORM INSTRUCTIONS
NRK-1, Line 4 in Column c.
Nonresident Estates and Trusts
Name
LINE 5
Enter the amount of income on Line 4
Enter the complete name of the estate or
from each PA-41 Schedule NRK-1. For
trust as shown on the PA-41, Fiduciary
Total Estate or Trust Income
each estate or trust where a PA-41
Income Tax Return.
Column (c)
Schedule NRK-1 is not provided, add all
the positive income amounts of Pennsyl-
FEIN
Total Column (c) and enter the amount on
vania-source income included in the
the PA-41, Fiduciary Income Tax Return,
Enter the nine-digit federal employer
federal Form 1041 Schedule K-1 and
Line 6.
identification number (FEIN) of the estate
enter the result.
or trust as shown on the PA-41, Fiduciary
CAUTION: The federal amount
Income Tax Return.
Taxable Bankruptcy Estates
may not be correct for Pennsylva-
Column (a)
Enter the amount of income from Line
nia purposes. Contact the fiduciary of
Name and Address of each
11, Adjusted PA Taxable Income, from
the estate or trust to verify the correct
Estate or Trust
the pro-forma PA-40 completed for the
Pennsylvania income.
taxable bankruptcy estate.
Enter the complete name and address
of each estate or trust that provided
Irrevocable or taxable trusts
a PA-41 Schedule RK-1 or NRK-1 or
do not distribute losses as trust
federal Form 1041 Schedule K-1. If a
income. Therefore, all amounts reported
taxable bankruptcy estate, enter “Pro-
on PA-41 Schedule J must be positive.
Forma PA-40” as the name of the estate
or trust.
LINE INSTRUCTIONS
Column PA-41 Schedule
RK-1/NRK-1
LINE 1
Check the box if the estate or trust
income you are reporting is from a PA-41
Enter the name and address of each
Schedule RK-1 or NRK-1.
estate or trust.
PA-41 Schedule J
1
RETURN TO FORM
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