PA-41 Schedule J: 2025 PA-41 Schedule J - Income from Estates or Trusts (PA-41 J) (2025)

Who files this form

Use PA-41 Schedule J to report estate or trust income credited to the beneficiary 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 partnership, PA S corporation, 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

Have the following information and documents available, as applicable:

• The PA-41, showing the estate or trust's complete name and nine-digit FEIN or the decedent's Social Security number.
• The name, address, and FEIN of each estate or trust that provided income.
• PA-41 Schedules RK-1 or NRK-1, or federal Form 1041 Schedules K-1 if the Pennsylvania schedules were not provided.
• PA-20S/PA-65 Schedules RK-1 or NRK-1 for estate or trust income received through partnerships or PA S corporations.
• The completed pro-forma PA-40 for a taxable bankruptcy estate.

If you use a federal Form 1041 Schedule K-1 to report income, you must provide a copy. You must also provide a copy of PA-41 Schedule NRK-1 when its nonresident withholding is included on PA-41, Line 14.

How to file

Complete Schedule J using the estate or trust's name and identification number as shown on PA-41. List each source estate or trust's name, address, FEIN, and income amount.

• Line 2: Add the amounts on Line 1, Column (c).
• Line 3: Report estate or trust income received through partnerships using PA-20S/PA-65 Schedule RK-1, Line 6, and Schedule NRK-1, Line 4.
• Line 4: Report estate or trust income received through PA S corporations using those same schedule lines.
• Line 5: Add Lines 2, 3, and 4. Enter the total on PA-41, Line 6.

If you use a federal Form 1041 Schedule K-1:

• Paper-filed return: Include a copy of the federal Schedule K-1.
• E-filed return: Fax the federal Schedule K-1 to the department or include it as a PDF with the e-filed return.

The supplied text does not provide a mailing address or fax number.

Common mistakes

• Checking the wrong source box: Do not check the PA-41 Schedule RK-1/NRK-1 box when using a federal Form 1041 Schedule K-1 to report the income.
• Reporting losses: All amounts reported on Schedule J must be positive. An estate or trust cannot distribute a loss for Pennsylvania income tax purposes.
• Assuming federal income is the Pennsylvania amount: The federal amount may not be correct for Pennsylvania purposes. Contact the estate or trust's fiduciary to verify the correct income.
• Leaving out required copies: Provide the federal Schedule K-1 when it is used to report income. If you include nonresident withholding from PA-41 Schedule NRK-1, Line 2, on PA-41, Line 14, also provide that NRK-1 with the return.

Questions people ask

What income does a resident estate or trust enter in Column (c)?

Enter the income from Line 1 of each PA-41 Schedule RK-1. If an RK-1 was not provided, add all positive income amounts reported on the federal Form 1041 Schedule K-1 and enter the result.

What income does a nonresident estate or trust enter in Column (c)?

Enter the income from Line 1 of each PA-41 Schedule NRK-1. If an NRK-1 was not provided, add only the positive Pennsylvania-source income amounts included on the federal Form 1041 Schedule K-1.

How does a taxable bankruptcy estate complete the income entry?

Enter “Pro-Forma PA-40” as the estate or trust name. For income, use Line 11, Adjusted PA Taxable Income, from the pro-forma PA-40 completed for the taxable bankruptcy estate.

Where does the Schedule J total go?

Enter the total from Schedule J, Line 5, on PA-41, Line 6.

Official sources

• https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-41j.pdf