PA-20S/PA-65 Schedule J: 2025 PA Schedule J - Income from Estates or Trusts (PA-20S/PA-65 J) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Pennsylvania Schedule J (PA-20S/PA-65) reports income received from or credited by estates or trusts. It lists each estate or trust and reports Pennsylvania-source income and total income everywhere for the PA-20S/PA-65 Information Return.
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 name and nine-digit federal employer identification number (FEIN).
- The complete name, address, and nine-digit FEIN of each estate or trust.
- PA-41 Schedules RK-1 and/or NRK-1 received from an estate or trust, or a federal Schedule K-1 received instead.
- PA-20S/PA-65 Schedules RK-1 and/or NRK-1 if estate or trust income came through another PA S corporation or partnership.
Common mistakes
Do not treat a loss as distributable estate or trust income. The text states that, 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.
What goes in Column (c), PA-Source Income?
If the entity is a beneficiary of an estate or trust, enter the income from PA-41 Schedule NRK-1, Line 4. If it received a federal Schedule K-1 instead, enter all Pennsylvania-source income from the estate or trust. For estate or trust income received through another PA S corporation or partnership, use PA-20S/PA-65 Schedule NRK-1, Line 4.
What goes in Column (d), Total Income Everywhere?
If the entity is a beneficiary of an estate or trust, enter the income from PA-41 Schedule RK-1, Line 6. If it received a federal Schedule K-1 instead, enter the estate or trust's total income from everywhere. For estate or trust income received through another PA S corporation or partnership, use PA-20S/PA-65 Schedule RK-1, Line 6.
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. Subtract the total of Column (c) from the total of Column (d), and enter the difference in Section III, Line 7a.