Instructions For Pa-41 Schedule J - Pennsylvania Department Of Revenue - 2012
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Pennsylvania Department of Revenue
Instructions for PA-41 Schedule J
Income from Estates or Trusts
Line 2
Column PA-41 Schedule
General Information
RK-1/NRK-1
Total Estate or Trust Income
Check the box if the estate or trust
Add all amounts listed on Line 1.
Purpose of Schedule
income you are reporting is from a PA-
41 Schedule RK-1 or NRK-1.
Use PA-41 Schedule J to report the
Line 3
total income received of an estate or
Important.
Do not check this
trust or that the estate or trust credited
Estate or Trust Income from
box if you use a federal Form
to you as reported on PA-41 Schedule
Partnerships
1041 Schedule K-1 to report income.
RK-1 and/or NRK-1. For Pennsylvania
If the estate or trust received estate or
income tax purposes, an estate or trust
trust income from a partnership, enter
cannot distribute a loss.
the income from the PA-41 Schedule
Column (b)
If a PA S corporation, partnership or
RK-1, Line 6 in Column c and the
Federal EIN
entity formed as a limited liability
income from the PA-41 Schedule NRK-
Enter the estate or trust federal
company that is classified as a
1, Line 4 in Column c.
employer identification number (FEIN).
partnership or PA S corporation for
federal income tax purposes receives a
PA-41 Schedule RK-1 or NRK-1 that
Line 4
Column (c)
reports income from an estate or trust,
Estate or Trust Income from
Income Amount
the entity must complete PA-41
PA S Corporations
For a resident estate or trust, enter the
Schedule J using the information
If the estate or trust received estate or
amount from PA-41 Schedule RK-1,
provided from the RK-1/NRK-1 and
trust income from an S corporation,
Line 6 or enter the total of all positive
distribute the income to the partners or
enter the income from PA-41 Schedule
income amounts when only a federal
shareholders as applicable.
RK-1, Line 6 in Column c and the
Form 1041 Schedule K-1 is received
instead of the PA-41 Schedule RK-1.
income from PA-41 Schedule NRK-1,
Form Instructions
Line 4 in Column c.
For a nonresident estate or trust,
enter the amount from PA Schedule
NRK-1, Line 4 or only the
Name
Line 5
Pennsylvania-source income from a
Enter the complete name of the estate
federal Form 1041 Schedule K-1.
Total Estate or Trust Income
or trust as shown on the PA-41,
Fiduciary Income Tax Return.
Grantor or taxable trusts do not
Column (c)
distribute losses as trust
FEIN
Total Column (c) and enter the amount
income. Therefore, all amounts
on the PA-41, Fiduciary Income Tax
Enter the nine-digit federal employer
reported on PA-41 Schedule J must be
Return, Line 6.
identification number (FEIN) of the
positive.
estate or trust as shown on the PA-41,
Fiduciary Income Tax Return.
Caution.
The federal amount
Line Instructions
may not be corrected for
Pennsylvania purposes. Contact the
Column (a)
fiduciary of the estate or trust to verify
Line 1
Name and Address of each
the correct Pennsylvania income.
Estate or Trust
Enter the name and address of each
Enter the complete name and address
estate or trust.
of each estate or trust that received a
PA-41 Schedule RK-1 or NRK-1.
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