PA-40 Schedule J: 2025 PA Schedule J - Income from Estates or Trusts (PA-40 J) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Pennsylvania PA-40 Schedule J reports distributed or distributable estate or trust income reported to you or your spouse. It lists each estate or trust and its income amount, with the total carried to Line 7 of your PA-40 personal income tax return.
Who files this form
Complete and include PA Schedule J with your original 2025 PA-40 if you or your spouse have estate or trust income to report.
Use this schedule to report distributed or distributable estate or trust income shown on a PA-41 Schedule RK-1, PA-41 Schedule NRK-1, or federal Form 1041 Schedule K-1. It also includes estate or trust income passed through an S corporation, partnership, or limited liability company.
What you'll need
Have these records and details available:
- The taxpayer’s name and Social Security number. For a joint return, use the name and SSN shown first on the PA-40, even if only the spouse has estate or trust income.
- Each estate or trust’s name, address, and Federal Employer Identification Number (FEIN).
- PA-41 Schedules RK-1 or NRK-1 showing the income. If these were not provided, use federal Form 1041 Schedule K-1.
- Any PA-20S/PA-65 Schedule RK-1 or NRK-1, federal 1120S Schedule K-1, or federal 1065 Schedule K-1 reporting estate or trust income passed through an entity.
If you use federal Form 1041 Schedule K-1 to report the income, you must provide a copy as described under filing instructions. If you include estate or trust nonresident withholding on PA-40 Line 17, you must also provide a copy of PA-41 Schedule NRK-1 with the PA-40.
How to file
Include the completed Schedule J with your PA-40.
- Enter your identifying information and list each estate or trust with its FEIN. Check the RK-1/NRK-1 box if you are reporting income from a PA-41 Schedule RK-1 or NRK-1.
- Identify the beneficiary with T for the taxpayer shown first on the PA-40, S for the spouse, or J for joint beneficiaries.
- In Column (c), enter the 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 on Lines 5 and/or 6, and any net combined positive amount from Lines 7 and 8.
- On Line 2, enter estate or trust income passed through an entity from PA-20S/PA-65 Schedule RK-1 Line 6 or NRK-1 Line 4. You may also use federal 1120S Schedule K-1 Line 10 or 1065 Schedule K-1 Line 11 when the description or explanation identifies estate or trust income.
- Add Lines 1 and 2. Enter the total on Schedule J Line 3 and PA-40 Line 7.
Paper-filed returns: If you used federal Form 1041 Schedule K-1, include a copy with the return.
E-filed returns: 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
- Entering a loss in Column (c). An estate or trust cannot distribute a loss to a beneficiary. All amounts in this column must be positive numbers.
- Assuming federal Schedule K-1 amounts are correct for Pennsylvania. The amounts may not be correct for Pennsylvania personal income tax purposes. Contact the estate or trust’s fiduciary to obtain the correct Pennsylvania income.
Questions people ask
How should I round dollar amounts?
Use whole dollars only. Drop amounts under $0.50 and round amounts of $0.50 or more up to the next dollar.
Whose name goes on Schedule J if only my spouse received the income?
For a joint return, use the primary taxpayer’s name and Social Security number, meaning the person shown first on the PA-40. Enter S in the T/S/J field when the spouse is the beneficiary.
Where do I report nonresident withholding from an estate or trust?
Include withholding from PA-41 Schedule NRK-1 Line 2 on PA-40 Line 17. You must also provide a copy of that NRK-1 with your PA-40.
What if I discover an income change after filing?
Include an amended PA Schedule J with Schedule PA-40 X. Complete Section III on Page 2 of PA-40 X to explain any increase or decrease in estate or trust income reported on the amended PA-40.