PA-20S/PA-65 Schedule J: 2024 PA Schedule J - Income from Estates or Trusts (PA-20S/PA-65 J) (2024)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024
Pennsylvania Schedule J (PA-20S/PA-65) reports income received from or credited by estates or trusts, including income passed through another PA S corporation or partnership. It lists each estate or trust and reports Pennsylvania-source income and total income everywhere for the
Who files this form
A PA S corporation, partnership, or limited liability company filing as a partnership or S corporation for federal income tax purposes must complete Schedule J if it receives a PA-20S/PA-65 Schedule RK-1 and/or NRK-1 reporting income from an estate or trust.
The entity must use the information from those schedules and distribute the income to its partners or shareholders, as applicable. Schedule J reports income received from, or credited by, an estate or trust.
What you'll need
Have the following information and applicable schedules available:
- Your PA-20S/PA-65 Information Return, for the entity's complete business name and nine-digit federal employer identification number (FEIN).
- The complete name, address, and nine-digit FEIN of each estate or trust.
- PA-41 Schedule RK-1 and/or NRK-1 received from an estate or trust, or federal Schedule K-1 if received instead.
- PA-20S/PA-65 Schedule RK-1 and/or NRK-1 if estate or trust income came through another PA S corporation or partnership.
Common mistakes
Do not report an estate or trust loss as a distribution. For Pennsylvania income tax purposes, an estate or trust cannot distribute a loss.
Questions people ask
When should I check the PA-41 Schedule RK-1/NRK-1 box?
Check the box if the entity received a PA-41 Schedule RK-1 and/or NRK-1 from the estate or trust.
Which amounts go in columns (c) and (d)?
For an entity that is a beneficiary of an estate or trust, enter PA-41 Schedule NRK-1, Line 4 income in column (c), Pennsylvania-source income. Enter PA-41 Schedule RK-1, Line 6 income in column (d), total income everywhere. For estate or trust income received through another PA S corporation or partnership, use PA-20S/PA-65 Schedule NRK-1, Line 4 for Pennsylvania-source income and Schedule RK-1, Line 6 for column (d).
What if I received a federal Schedule K-1 instead of a PA-41 schedule?
If it replaces PA-41 Schedule NRK-1, enter all Pennsylvania-source income from the estate or trust. If it replaces PA-41 Schedule RK-1, enter the estate or trust's total income from everywhere. Indicate whether the income is Pennsylvania-source or total income everywhere.
Where do the Schedule J totals go on the information return?
Enter the total of column (c) on the PA-20S/PA-65 Information Return, Section III, Line 7b. Total column (d), subtract the total of column (c), and enter the difference in Section III, Line 7a.