PA-41 X: 2024 Schedule PA-41 X - Amended PA Fiduciary Income Tax Schedule (PA-41 X) (2024)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024
Schedule PA-41 X reports changes to an estate’s or trust’s previously filed 2024 Pennsylvania fiduciary income tax return. It shows original amounts, changes and corrected amounts, explains the changes, and calculates the refund or payment due. It must be filed with a PA-41 marke
Who files this form
Use the 2024 Schedule PA-41 X when amending an estate’s or trust’s 2024 PA-41 to report changes in income, distribution deductions, withholdings, estimated payments, or tax credits after filing an original or previously amended return.
The schedule covers both additional income and changes that reduce income or tax liability. It is not a stand-alone form. You must file it with a PA-41 marked as an amended return.
What you'll need
Have these records ready:
- Your original or most recently amended PA-41, for the previously reported amounts.
- The estate’s or trust’s name and federal EIN from the original return.
- Supporting documentation for each change, including applicable amended schedules. Examples include Schedules RK-1, NRK-1, DD, OC, G-L, and PA-41 Schedule N.
- Records of earlier refunds, carryover credits, and payments, including penalties and interest paid, to complete the refund or payment worksheet.
- A statement showing the breakdown and calculations for any adjusted penalties and interest.
- Documentation supporting any change in residency status.
Attach only schedules and statements that are amended, rather than copies already filed. If you are adding partnership income omitted from the original return, include the partnership’s Schedule RK-1 and the amended schedules or statements reporting that income.
How to file
- Enter the estate’s or trust’s name as shown on the original PA-41 and its federal EIN.
- Complete Section I. Column A shows the original or most recently amended amounts, Column B shows the changes, and Column C shows the corrected amounts. Enter the corrected amounts on the corresponding lines of the amended PA-41.
- Use the Section II worksheet on page 2 to calculate the refund or payment due.
- In Section III, give the line number and an explanation for each change. Explain any filing-status or residency-status changes, too. Attach a supplemental statement if you need more space.
- Write “Amended” at the top center of each amended schedule included with the return.
- File Schedule PA-41 X with the PA-41 marked as amended. The amended return is not filed until the department receives both documents.
For a payment due, follow the Payment Options instructions in the PA-41 instructions. For an overpayment, use Lines 24 through 25 of the amended PA-41 to tell the department how to disburse it.
The supplied text does not provide a mailing address or e-filing directions.
Common mistakes
- Filing the schedule alone. It must accompany an amended PA-41.
- Using the wrong year’s schedule. This schedule can only be used for tax year 2024.
- Entering prior payments or refunds on the amended PA-41. Use the Schedule PA-41 X worksheet for those amounts. Do not complete Lines 22 and 23 of the amended PA-41. These errors can delay processing and lead to correspondence.
- Attaching copies of schedules or statements already filed. Include the amended schedules and statements instead.
- Requesting a use tax refund through an amended PA-41. A Petition for Refund, REV-65, is required.
- Treating an amended return as a refund petition. If you are close to the end of the period for filing a refund petition, file a petition with the department’s Board of Appeals instead. An amended return does not extend that period, and the department is not obligated to act on it.
Questions people ask
Can this schedule report a decrease in income or tax?
Yes. It can report changes that reduce income and tax liability, as well as additional income discovered after filing.
What if the estate or trust has not received a federal EIN?
For an estate, enter the decedent’s Social Security number. For a trust, enter “APPLIEDFR” in the space provided.
How do I calculate total income on Line 7?
For Columns A and C, add only the positive income amounts from Lines 1 through 6.
How do I know whether I owe money or have an overpayment?
Complete the Section II worksheet. A positive result on Line I is the amount owed with the amended return. A negative result is the overpayment. Do not enter that result on Line 22 or Line 23 of the amended PA-41.