PA-41 Schedule RK-1: 2025 PA-41 Schedule RK-1 - Resident Schedule of Beneficiary Pass Through Income and Credits (PA-41 RK-1) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Pennsylvania PA-41 Schedule RK-1 reports an estate or trust beneficiary’s pass-through income and total other credits. Amounts from this schedule must be reported on the appropriate Pennsylvania tax return.
Who files this form
Estates and trusts must prepare and provide PA-41 Schedule RK-1 to every Pennsylvania resident individual beneficiary. A copy for each beneficiary must accompany the estate or trust’s PA-41 Fiduciary Income Tax Return.
The estate or trust must provide both Schedule RK-1 and Schedule NRK-1 to beneficiaries that are:
- Part-year Pennsylvania resident individuals.
- Estates or trusts.
- PA S corporations.
- Partnerships.
- LLCs classified as partnerships or PA S corporations for federal income tax purposes.
Both schedules for each such beneficiary must also be submitted with Form PA-41.
What you'll need
Have the following information available:
- The beneficiary’s name, address, and nine-digit SSN for an individual or FEIN for an entity.
- The issuing estate or trust’s name, address, and nine-digit FEIN.
- The beneficiary type and year-end distribution percentage.
- Distribution information and PA-41 Schedule DD figures used to calculate the beneficiary’s income.
- Fiscal-year beginning and ending dates, if applicable.
For credits reported on Line 2, provide the beneficiary with a separate statement identifying each credit’s type and amount. If a foreign address will not fit in the available spaces, include a separate statement with the return showing the complete address.
How to file
Provide Schedule RK-1 to the beneficiary and submit the required copy with the estate or trust’s PA-41 Fiduciary Income Tax Return. Where both RK-1 and NRK-1 are required, provide and submit both.
To amend a schedule:
- Use a blank schedule for the tax year being corrected.
- Fill in the Amended Schedule oval and enter the corrected information.
- Submit it to the PA Department of Revenue with the amended PA-41 return.
- Give a copy to each beneficiary.
The text directs filers to “Where To File” in the PA-41 instructions. It does not provide a mailing address or e-filing directions.
Common mistakes
- Using federal Schedule K-1 instead. The department does not accept federal Form 1041 Schedule K-1 because it does not properly reflect Pennsylvania’s classified taxable income amounts.
- Not reporting the schedule’s amounts on a tax return. The form says the amounts must be reported on the appropriate PA tax return. Enter whole dollars only on the schedule.
- Issuing the wrong residency schedule. The fiduciary must determine beneficiary residency through reasonable means. Failure to keep an accurate beneficiary list may result in liability for a beneficiary’s tax, penalty, and interest when NRK-1 was provided instead of RK-1.
- Including excluded distributions in the percentage calculation. Do not include specified gifts or bequests paid from corpus, amounts required to be distributed in a prior tax year, or the market value of specific property given as an in-kind gift or bequest.
- Passing through ineligible restricted credits. Only the specified unused EITC and OSTC credits from a Qualified Subchapter S Trust may be passed through. Other restricted credits and other trust types are not permitted.
Questions people ask
Are resident beneficiaries taxed only on Pennsylvania-source income?
No. Resident beneficiaries are subject to tax on their shares of the estate or trust’s distributed or distributable income, regardless of its source.
What does the Final oval mean?
Fill it in if this is the final year of distributions from the estate or trust to that beneficiary.
How do I enter the year-end distribution percentage?
The decimal point is implied after the third character from the left. For example, enter 10000 for 100%, 03333 for 33.33%, or 02500 for 25%.
Can a schedule need correction even if no federal amendment was filed?
Yes. An amended PA-41 and an amended RK-1 for each beneficiary must be filed to correct an error or reflect a change to the original PA-41, whether or not an amended federal Form 1041 was filed.