Pennsylvania Instructions for PA-41 Schedule OI - Other Information

Instructions for PA-41 Schedule OI - Other Information
2023 Instructions for PA-41 Schedule OI - Other Information (PA-41 OI IN)
2023
Instructions for PA-41 Schedule OI

Other Information

PA-41 OI IN 03-23

GENERAL INFORMATION
PURPOSE OF SCHEDULE
PA-41 Schedule OI is used to provide additional information
on the tax status of the estate or trust.
NOTE: PA-41 Schedule OI is located on the bottom half
of Page 2 of the PA-41, Fiduciary Income Tax Return.

LINE INSTRUCTIONS
This section asks a series of questions. The questions must
be answered with “Yes” or “No.” For “Yes” responses,
supplemental statements must be submitted, if applicable.

LINE 1
The trust must answer “Yes” if it is a revocable trust.

LINE 2
The trust must answer “Yes” if it is an irrevocable trust.

LINE 3
The estate or trust must answer “Yes” if during the tax year:
• The estate or trust received income from or paid income
to a foreign estate or trust (located outside the U.S.)
and/or
• It was the tax owner of a foreign estate or trust, located
outside the U.S. that was disrgarded as an entity separate
from its owner under federal Treasury Regulations
Sections 301.7701-2 and 301.7701-3. The tax owner of a
foreign entity located outside the U.S. that was
disregarded as an entity is treated as owning the assets
and liabilities of the foreign disregarded entity located
outside the U.S. for purposes of U.S. income tax law.

www.revenue.pa.gov

If yes, the statement must show each entity’s name, federal
employer identification number (if any) and the country
under whose laws the entity was organized if the entity
directly or indirectly owned at least a 10 percent interest in
any other domestic partnership or foreign partnership
located outside the U.S.

LINE 4
The estate or trust must answer “Yes” if the federal
government made any additional assessments on the
income of the estate or trust in the last four years.
If yes, submit a statement indicating tax year and include
a copy of the Revenue Agent’s Report. If required, the
estate or trust must file an amended return within 30 days
of the adjustment.

LINE 5
The estate or trust must answer “Yes” if it received income
from a partnership, S corporation or entity formed as a
limited liability company classified as a partnership or PA S
corporation for federal income tax purposes.
For all such entities, provide the FEINs, names and
addresses in the section provided on PA-41 Schedule OI. If
additional space is needed, include a supplemental statement
(in the same format) as shown on PA Schedule OI.

LINE 6
If the PA-41, Fiduciary Income Tax Return, is for a trust,
provide the name and address of the grantor.

PA-41 OI

1