PA-41/PA-41 OI: 2025 PA Fiduciary Income Tax Return/PA Schedule OI - Other Information (PA-41/PA-41 OI) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
The 2025 PA-41 is Pennsylvania’s fiduciary income tax return for estates and trusts. It reports income, gains, losses, deductions, tax liability, payments, and credits. The included PA Schedule OI collects information about trust type, foreign income transactions, federal tax adj
Who files this form
The fiduciary files PA-41 for an estate or trust when a filing requirement applies. The listed requirements include:
- An estate or trust earns, receives, or realizes more than $33 of Pennsylvania-taxable income, or records a loss in any income class. This also applies to an irrevocable electing small business trust.
- A resident estate or taxable trust receives taxable income or a loss during its tax year.
- A nonresident estate or taxable trust receives Pennsylvania-source income or a loss.
- A nonresident estate or trust has a Pennsylvania resident beneficiary, even if it has no Pennsylvania-source income.
- The estate is a taxable bankruptcy estate of a Chapter 7 or 11 debtor created under Internal Revenue Code Section 1398.
Special filing rules also cover grantor trusts, charitable trusts whose earnings benefit private individuals, revocable trusts that become irrevocable and receive taxable income, and qualified subchapter S trusts receiving S corporation income that must flow through to beneficiaries.
Grantor trusts, including GRATs and GRUTs, should use the same filing method they use for federal purposes. The filing requirements specifically include those using the federal Default Method and filing Form 1041 when they receive the taxable income or Pennsylvania-source income/loss described in the text.
Some estates and trusts do not file. Listed exceptions include revocable trusts, funeral trusts, exclusively charitable trusts, and nonresident estates or trusts with neither Pennsylvania-source income/loss nor Pennsylvania resident beneficiaries. The text also lists exceptions for certain employee-benefit, pension, profit-sharing, creditor, business, and other specialized trusts.
What you'll need
Have the estate or trust's name and FEIN, the decedent's Social Security number where applicable, and the fiduciary's name, title, address, and daytime telephone number available.
Include the supporting documents that apply to the return:
- Pennsylvania income schedules: Submit the required schedules supporting reported income or losses. Schedule DD supports deductions, Schedule OC supports other credits, and Schedule G-L is required to claim a resident credit for taxes paid to another state.
- Beneficiary schedules: Submit PA-41 Schedule RK-1 for resident individual beneficiaries and Schedule NRK-1 for nonresident individual beneficiaries. Provide each beneficiary with a personalized schedule showing their share of 2025 Pennsylvania-taxable income. Entity beneficiaries must receive both schedules.
- Income from partnerships or PA S corporations: Include the applicable PA-20S/PA-65 schedules received. Nonresident estates or trusts owning these entities must include both RK-1 and NRK-1 and a complete copy of their federal income tax return, including schedules and statements.
- Schedule OI information: List the FEIN, name, and address of each partnership, S corporation, LLC, estate, or trust from which income was received. Use a supplemental statement in the same format if needed. Trust returns also ask for the grantor's name, SSN, and address.
- Schedule OI statements: Attach a statement if the estate or trust received income from or paid income to a foreign entity. Also attach an explanation if the federal government made an additional income assessment in the last four years.
- Special returns: A grantor trust filing PA-41 must attach a Grantor Letter showing dollar amounts. A taxable bankruptcy estate must include a pro-forma PA-40.
A nonresident estate or trust with a Pennsylvania resident beneficiary must include federal Form 1041 and its resident state's fiduciary income tax return. If that state has no income tax, include an affidavit certifying residency instead of the state return.
Keep the will or trust instrument available. A copy is not required with PA-41 unless the department requests it.
How to file
For a paper return, print in black ink, enter one letter or number in each box, and fill in ovals completely. Complete the applicable PA-41 and Schedule OI information, include required supporting schedules and statements, and sign and date the return as fiduciary.
The text refers to electronic filing for grantor trusts, including GRATs and GRUTs. If filing electronically, include the Grantor Letter as a binary attachment to PA-41. These trusts should enter only entity information on PA-41, with dollar amounts shown in the attachment.
If paying by check or money order, make it payable to PA DEPT. OF REVENUE.
The supplied text does not provide a mailing address or general e-file submission instructions.
Common mistakes
- Subtracting losses when totaling income: Line 7 includes only positive amounts from Lines 1 through 6. Do not add losses. If Line 3, 4, or 5 is a loss, fill in the loss oval.
- Putting dollar amounts on a grantor trust's PA-41: Grantor trusts filing PA-41 should enter only entity information. Put dollar amounts in the attached Grantor Letter.
- Leaving out required schedules: The form reminds filers to submit all required Pennsylvania supporting schedules.
- Choosing more than one residency status: Fill in only one residency oval. If selecting nonresident, enter the state name.
- Splitting an overpayment incorrectly: The refund on Line 24 plus the credit on Line 25 must equal the overpayment on Line 23.
- Using an amended return to change a trust's residency: A resident trust seeking nonresident status must file a Petition for Refund with the Board of Appeals, not an amended return to declare itself nonresident.
- Assuming a charitable remainder trust is exempt: The text warns that CRATs, charitable remainder trusts, CRUTs, and pooled income fund trusts of public charities are not exempt from PA-41 filing requirements or taxation.
Questions people ask
What tax rate does PA-41 use?
Line 10 calculates Pennsylvania tax liability by multiplying net Pennsylvania-taxable income on Line 9 by 3.07 percent, or 0.0307.
Can an estate or trust pass tax credits to beneficiaries?
No. Estates and trusts cannot pass tax credits through to beneficiaries.
Does a nonresident estate or trust need to file if it has a Pennsylvania resident beneficiary?
Yes. The text requires filing even without Pennsylvania-source income. The estate or trust must report worldwide income in the appropriate income classes and provide each resident beneficiary with a PA-41 Schedule RK-1 showing their share of distributed or distributable income.
Can an overpayment be refunded or applied to next year's tax?
Yes. On the 2025 return, Line 24 requests a refund check mailed to the estate or trust. Line 25 applies an amount to its 2026 estimated tax account. The two amounts must total the overpayment on Line 23.
Must I attach the will or trust agreement?
Not routinely. The department does not require the governing instrument with PA-41, but the estate or trust must submit it upon request.