PA-41 Schedule A: 2025 PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings (PA-41 A) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
PA-41 Schedule A reports interest income and gambling and lottery winnings of estates and trusts. It includes adjustments to federal interest income and calculates the total to enter on Line 1 of the PA-41 Fiduciary Income Tax Return.
Who files this form
Estates and trusts use 2025 PA-41 Schedule A to report interest income and gambling and lottery winnings.
You must complete and submit Schedule A with the estate or trust’s PA-41 if there are amounts on any of Lines 2 through 14, excluding subtotal Lines 4 and 10.
You do not have to submit Schedule A if the estate or trust’s total Pennsylvania-taxable interest equals the interest reported on federal Form 1041 and there are no amounts on those lines. You must still report the interest on Line 1 of PA-41.
What you'll need
Depending on the estate or trust’s income, have these forms and details available:
- PA-41: Use the same complete name and nine-digit FEIN or decedent’s Social Security number shown on the return.
- Federal Form 1041: Schedule A starts with the interest reported on Line 1 of this form.
- Federal Forms 1099-INT: For a trust not required to file a federal return, the instructions use Box 1 interest amounts, plus other federally taxable interest, on Line 3.
- PA Schedules RK-1 and federal Schedules K-1: Submit the applicable schedules supporting partnership and PA S corporation interest on Lines 12 and 13. If an S corporation provides only a federal Schedule K-1, the instructions say you must obtain a PA Schedule RK-1 from the entity.
- Supporting statements: If income comes from more than one partnership or more than one PA S corporation, provide each entity’s FEIN, name, and income amount. If Line 8 includes more than one type of adjustment, include a statement listing the descriptions and amounts.
- Combined-return gambling statement, if applicable: An estate and related trust filing a combined return under an IRC Section 645 election must separately show each one’s gross winnings, ticket and wagering costs, and net winnings or losses.
How to file
When required, submit Schedule A with the estate or trust’s PA-41, Fiduciary Income Tax Return.
Add Lines 10, 11, 12, 13, and 14 to calculate Line 15. Enter that total on Line 1 of PA-41. Include the supporting schedules and statements required for the income reported.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Using a decedent’s Social Security number when the estate has a FEIN: An estate with a FEIN should use that number instead.
- Including exempt-interest dividends on Line 2: The caution says not to include them there. See the PA-41 Schedule B instructions instead.
- Putting U.S. government interest from federal Schedules K-1 on Line 7: The instructions specifically exclude those amounts from Line 7.
- Deducting expenses incurred to earn interest on Line 8: The instructions say not to include those expenses.
- Offsetting an estate’s gambling winnings with a related trust’s losses, or vice versa: For a combined return, only net winnings may be combined on Line 14. One entity’s wagering costs cannot offset the other’s winnings. If one has net winnings and the other has a net loss, report only the winnings. If both have net losses, report zero.
Questions people ask
What if the trust does not have to file a federal return?
Use Line 3 to report Box 1 interest from all federal Forms 1099-INT, plus any other federally taxable interest received by the trust, such as interest from U.S. government obligations.
Is interest from government obligations exempt from Pennsylvania tax?
The instructions identify interest from direct obligations of Pennsylvania and its political subdivisions as exempt and reportable on Line 6. Interest from direct obligations of the U.S. government is also exempt and reported on Line 7, but Line 7 must not include amounts reported on federal Schedules K-1.
Which gambling and lottery winnings must be reported?
Resident estates and trusts report gambling winnings from inside and outside Pennsylvania and lottery winnings from all lotteries, except noncash Pennsylvania Lottery prizes. Nonresident estates and trusts report Pennsylvania-source gambling and lottery winnings, also excluding noncash Pennsylvania Lottery prizes.
Where does Pennsylvania tax withheld from lottery prizes go?
The instructions say Pennsylvania personal income tax withholding on prize payments made after July 12, 2016, should be reported on Line 17 of PA-41 when included in Box 15 of federal Form W-2G.