PA-41 Schedule J: 2024 PA-41 Schedule J - Income from Estates or Trusts (PA-41 J) (2024)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024
PA-41 Schedule J reports income from estates or trusts, including estate or trust income received through partnerships and PA S corporations. It also reports income from the pro-forma PA-40 of a taxable bankruptcy estate.
Who files this form
Use PA-41 Schedule J to report estate or trust income credited to the filing estate or trust, as reported on PA-41 Schedule RK-1 or NRK-1. It is also used to report income from the pro-forma PA-40 of a taxable bankruptcy estate.
A PA S corporation, partnership, or LLC classified as a partnership or PA S corporation for federal income tax purposes must complete Schedule J if it receives a PA-41 Schedule RK-1 or NRK-1 reporting estate or trust income. The entity must distribute that income to its partners or shareholders, as applicable.
What you'll need
- Your PA-41, for the estate or trust name and its federal EIN or the decedent’s Social Security number.
- The name, address, and federal EIN of each estate or trust whose income you are reporting.
- PA-41 Schedules RK-1 or NRK-1, or federal Forms 1041 Schedule K-1 if the Pennsylvania schedules were not provided.
- PA-20S/PA-65 Schedules RK-1 or NRK-1 if estate or trust income came through a partnership or PA S corporation.
- The completed pro-forma PA-40 if reporting income for a taxable bankruptcy estate.
If you include nonresident withholding from an estate or trust on PA-41, Line 14, you must also provide a copy of that PA-41 Schedule NRK-1.
How to file
- Enter the name and identifying number shown on PA-41.
- On Line 1, list each estate or trust’s name, address, federal EIN, and income. Check the RK-1/NRK-1 box only for income reported from a PA-41 Schedule RK-1 or NRK-1.
- Add the Line 1 income amounts and enter the total on Line 2.
- Enter estate or trust income received through partnerships on Line 3 and through PA S corporations on Line 4. Use PA-20S/PA-65 Schedule RK-1, Line 6, Column (c), and Schedule NRK-1, Line 4, Column (c).
- Add Lines 2, 3, and 4 on Line 5. Enter that total on PA-41, Line 6.
If you use a federal Form 1041 Schedule K-1, include a copy with a paper-filed return. For an e-filed return, fax it to the department or include a PDF with the return. The supplied text does not give a mailing address or fax number.
Common mistakes
- Checking the Pennsylvania schedule box when using a federal K-1. Do not check the RK-1/NRK-1 box if you use federal Form 1041 Schedule K-1.
- Reporting losses. All amounts reported on PA-41 Schedule J must be positive. An estate or trust cannot distribute a loss for Pennsylvania income tax purposes.
- Assuming federal income amounts are correct for Pennsylvania. Contact the estate or trust’s fiduciary to verify the correct Pennsylvania income.
- Leaving out withholding documentation. Include nonresident withholding from PA-41 Schedule NRK-1, Line 2, on PA-41, Line 14, and provide a copy of the NRK-1.
Questions people ask
What if a resident estate or trust did not receive a PA-41 Schedule RK-1?
Add all positive income amounts reported on federal Form 1041 Schedule K-1 and enter the result in Column (c).
What if a nonresident estate or trust did not receive a PA-41 Schedule NRK-1?
Add all positive Pennsylvania-source income amounts included on federal Form 1041 Schedule K-1 and enter the result in Column (c).
How does a taxable bankruptcy estate report its income?
Enter “Pro-Forma PA-40” as the estate or trust name. Use the amount from Line 11, Adjusted PA Taxable Income, of the completed pro-forma PA-40.
Where does the Schedule J total go?
Enter the total from Schedule J, Line 5, on PA-41, Line 6.