PA-40 Schedule J: 2024 PA Schedule J - Income from Estates or Trusts (PA-40 J) (2024)

Who files this form

Complete and include PA-40 Schedule J with your original PA-40 if you or your spouse have estate or trust income to report.

Use it to report distributed or distributable estate or trust income shown on PA-41 Schedule RK-1, PA-41 Schedule NRK-1, or federal Form 1041 Schedule K-1. It also reports estate or trust income passed through an S corporation, partnership, or limited liability company.

What you'll need

Have these records and details ready:

• Your name and Social Security number. For a joint return, use the name and SSN shown first on the PA-40.
• The name, address, and Federal Employer Identification Number (FEIN) of each estate or trust.
• Your PA-41 Schedules RK-1 or NRK-1. If these were not provided, use federal Form 1041 Schedule K-1.
• Any PA-20S/PA-65 Schedules RK-1 or NRK-1, federal 1120S Schedule K-1, or federal 1065 Schedule K-1 reporting estate or trust income passed through another entity.

If you use federal Form 1041 Schedule K-1, a copy must be provided with a paper return, or faxed to the department or included as a PDF with an e-filed return. If you claim nonresident withholding from PA-41 Schedule NRK-1 on PA-40 Line 17, include a copy of that schedule with your PA-40.

How to file

Include Schedule J with your PA-40.

1. Enter your identifying information. On a joint return, use the primary taxpayer's name and SSN, even if only the spouse has estate or trust income.
2. List each estate or trust and its FEIN. Check the RK-1/NRK-1 box if you are reporting income from a PA-41 Schedule RK-1 or NRK-1. Use T for the primary taxpayer, S for the spouse, or J for joint beneficiaries.
3. In Column (c), enter income from Line 1 of PA-41 Schedule RK-1 or NRK-1. If neither was provided, use federal Form 1041 Schedule K-1: add Lines 1 and 2a, any net combined positive amount from Lines 3 and 4a, any positive amounts from Lines 5 and 6, and any net combined positive amount from Lines 7 and 8.
4. On Schedule J Line 2, enter estate or trust income reported through another entity from PA-20S/PA-65 Schedule RK-1 Line 6 or NRK-1 Line 4. The instructions also identify federal 1120S Schedule K-1 Line 10 or 1065 Schedule K-1 Line 11 when described as estate or trust income.
5. Add Schedule J Lines 1 and 2. Enter the total on Schedule J Line 3 and PA-40 Line 7.

Report whole dollars only: drop amounts below $0.50 and round amounts of $0.50 or more up to the next dollar.

Paper filing: Include a copy of federal Form 1041 Schedule K-1 if you used it to report income.

E-filing: If you used federal Form 1041 Schedule K-1, fax it to the department or include it as a PDF with the e-filed return. The supplied text does not give a mailing address or fax number.

Common mistakes

• Reporting a loss in Column (c). An estate or trust cannot distribute a loss to a beneficiary. All amounts in this column must be positive.
• Assuming federal Schedule K-1 amounts are correct for Pennsylvania. The instructions caution that these amounts may not be correct for PA personal income tax purposes. Contact the estate or trust's fiduciary to obtain the correct PA income.
• Leaving out the federal Schedule K-1 copy. If you use it, include a copy with a paper return, or fax it to the department or attach a PDF to an e-filed return.
• Claiming nonresident withholding without the supporting schedule. When estate or trust withholding is included on PA-40 Line 17, you must also provide the PA-41 Schedule NRK-1.

Questions people ask

Whose name goes on Schedule J if only my spouse received the income?

On a jointly filed return, enter the name and SSN of the primary taxpayer shown first on the PA-40. Use “S” to identify the spouse as the beneficiary.

What if my spouse and I are joint beneficiaries?

Enter “J” in the T/S/J field for that estate or trust.

Where do I report nonresident withholding?

Report withholding from PA-41 Schedule NRK-1 Line 2 on PA-40 Line 17. Include a copy of the NRK-1 with your PA-40 when claiming this withholding.

What if I discover an income error after filing?

Include an amended PA Schedule J with Schedule PA-40 X if you discover an increase or decrease in Schedule J income after filing an original or amended return. Complete Section III on page 2 of Schedule PA-40 X to explain the change reported on the amended PA-40.

Official sources

• https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2024/2024_pa-40j.pdf