Pennsylvania Schedule PA-41X - Amended PA Fiduciary Income Tax Schedule

Schedule PA-41X - Amended PA Fiduciary Income Tax Schedule
2023 Schedule PA-41 X - Amended PA Fiduciary Income Tax Schedule (Form and Instructions) (PA-41 X)
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2310310053

SCHEDULE PA-41 X
Amended PA Fiduciary
Income Tax Schedule
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PA-41 X 03-23 (FI)
PA Department of Revenue

TO RETURN TO INSTRUCTIONS CLICK HERE

2023

OFFICIAL USE ONLY

Name as shown on the PA-41

Federal EIN or Decedent’s SSN

CAUTION: This schedule must be filed with a PA-41, Pennsylvania Fiduciary Income Tax Return, indicating it is an amended return. An amended return is not filed until the department receives both the amended PA-41 and the Schedule PA-41 X.

SECTION I

A. Original amount or as
previously amended

B. Net change – amount of
increase or (decrease)
explain in Section III

C. Correct amount

INCOME
Line 1

Interest Income and Gambling and Lottery Winnings

1.

1.

1.

Line 2

Dividend and Capital Gains Distributions Income

2.

2.

2.

Line 3

Net Income or Loss from the Operation of a
Business, Profession or Farm

3.

3.

3.

Net Gain or Loss from the Sale, Exchange or
Disposition of Property

4.

4.

4.

Net Income or Loss from Rents, Royalties,
Patents or Copyrights

5.

5.

5.

Line 6

Estate or Trust Income

6.

6.

6.

Line 7

Total Income. Add only the positive income
amounts from Lines 1 through 6 for Columns A and C. 7.

7.

7.

Line 8

Deductions from PA Schedule DD

8.

8.

8.

Line 9

Net PA Taxable Income. Subtract Line 8 from Line 7
for Columns A and C.
9.

9.

9.

Line 4
Line 5

Line 10 PA Tax Liability. Multiply Line 9 by 3.07 percent
(.0307) for Columns A and C.

10.

10.

10.

Line 11 Tax Withheld for Nonresident Beneficiaries

11.

11.

11.

Line 12 Total PA Tax Liability. Add Lines 10 and 11
for Columns A and C.

12.

12.

12.

WITHHOLDINGS, PAYMENTS, CREDITS AND USE TAX
Line 13 2023 Estimated Payments and Credits

13.

13.

13.

Line 14 Nonresident Tax Withheld from PA Schedule(s) NRK-1 14.

14.

14.

Line 15 Total Credit for Taxes Paid by PA Resident Estates
or Trusts to Other States or Countries

15.

15.

15.

Line 16 Total Other Credits from PA Schedule OC

16.

16.

16.

Line 17 PA Income Tax Withheld

17.

17.

17.

Line 18 Total Payments and Credits. Add Lines 13, 14, 15,
16, and 17 for Columns A and C.

18.

18.

18.

Line 19 Use Tax

19.

19.

19.

Line 21 Penalties and Interest

21.

21.

21.

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IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING

SCHEDULE PA-41 X

2310410051

TO RETURN TO INSTRUCTIONS CLICK HERE

Amended PA Fiduciary
Income Tax Schedule
PA-41 X 03-23 (FI)
PA Department of Revenue

2023

OFFICIAL USE ONLY

Name as shown on the PA-41

Federal EIN or Decedent’s SSN

SECTION II CALCULATION OF REFUND OR PAYMENT DUE WITH AMENDED PA-41
A.

Enter the amount of the amended PA tax liability from Line 12, Column C of Page 1.

A.

B.

Enter the amount of the amended total payments and credits from Line 18, Column C of Page 1.

B.

C.

Subtract Line B from Line A.

C.

D.

Enter the amount of the overpayment (refund and carryover credit) from the original return or any previously
amended returns. See the instructions. Do not report this amount on the amended PA-41.*

D.

E.

Enter the amount of the amended use tax from Line 19, Column C of Page 1.

E.

F.

Enter the amount of the amended penalties from Line 21, Column C of Page 1.

F.

G.

Add the amounts on Lines C, D, E and F.

G.

H.

Enter the amount of all payments made with the original return and all previously amended PA-41 returns.
Include any penalties and interest paid with those returns or after the filing of those returns. Do not report
this amount on the amended PA-41.*

H.

I.

Subtract Line H from Line G. If the result is positive, this is the amount owed with the amended return.
Please follow the instructions for Payment Options found in the PA-41 instructions to make a payment with the
amended PA-41. If the result is negative, this is the amount of the overpayment. Use Lines 24 through 25 on
the amended PA-41 to notify the department how to disburse the overpayment. Do not report this amount
on Line 22 or Line 23 of the amended PA-41.*

I.

*

The department will automatically calculate the amended tax liability or overpayment. Including the amounts previously paid or refunded
on the amended PA-41 return will delay processing and could result in avoidable correspondence from the department.

SECTION III

DESCRIPTION OR EXPLANATION OF CHANGES

Provide a description or explanation for each change to amounts reported on the original or most recent amended return. Also include an
explanation for any change to residency status if changed from the original or most recent amended return. Include supporting amended
schedules and documentation as required. See the instructions.

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2023
Instructions for PA-41 Schedule X

Amended PA Fiduciary Income Tax Schedule

PA-41 X IN 03-23

WHEN TO USE

SCHEDULE INSTRUCTIONS

Use the Schedule PA-41 X to report additional income discovered after an original or previously amended PA-41
Fiduciary Income Tax Return has been filed for an estate or
trust. The PA-41 X may also be used to report changes that
reflect reductions to the income and tax liability after an
original or previously amended PA-41 has been filed.

NAME
Enter the name of the estate or trust as shown on the original PA-41 filed with the department.

NOTE: There is no statute of limitations for reporting
additional income on a tax return for Pennsylvania
personal income tax purposes. However, for tax years
beginning before Jan. 1, 2008, Schedule PA-41 X is not
available to be used to report the differences. A statement
must be included with the amended PA-41 providing the
explanation of the differences.
CAUTION: If you believe that you are entitled to a
refund and you are close to the end of the timeframe
for filing a petition for refund, do not file an amended return
requesting the refund. An amended return is not a substitute for a petition for refund. The Department is not obligated to act on an amended return and the filing of an amended return does not toll the statute of limitations for filing a
petition for a refund. A petition for refund should be filed
with the Department’s Board of Appeals instead.

GENERAL INFORMATION
PURPOSE OF SCHEDULE
Use Schedule PA-41 X to report any changes - increases
or (decreases) - in income, distribution deductions, withholdings, estimated payments and tax credits that are discovered after filing an original or other amended return
with the department.
Schedule PA-41 X is not a stand-alone form and must
be filed with a PA-41 Fiduciary Income Tax Return
indicating it is an amended return.
CAUTION: This schedule can only be used for the
tax year indicated on the form.

OTHER AMENDED PA-41 INSTRUCTIONS
FILING STATUS
If the residency status has been changed on the amended
return, enter an explanation for the change in Section III of
the schedule.
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FEDERAL EIN OR DECEDENT’S SSN
Enter the FEIN of the estate or trust from the original PA41. If the estate has not yet received a FEIN from the IRS,
enter the decedent’s SSN.
If the trust has not yet received a FEIN from the IRS, enter
“APPLIEDFR” in the space provided.

LINE INSTRUCTIONS
SECTION I
LINES 1 THROUGH 6
COLUMN A
Enter the amounts of income from the original or most
recently amended PA-41 on the corresponding lines of
Schedule PA-41 X.
COLUMN B
Enter the amount of the net change - increase or
(decrease) - and provide an explanation or reason for
each change in Section III. Include additional documentation, such as amended PA Schedules RK-1 or NRK-1;
amended PA Schedules A, B, C, F, D, E, or J along with
any other documentation supporting the increase or
(decrease) in income.
Do not include PA schedules as originally filed or previously amended with this schedule or amended return.
COLUMN C
For each line, add any increases in Column B to the
amounts reported in Column A and enter the total in
Column C. Subtract any (decreases) in Column B from the
amount in Column A and enter the result in Column C and
on the corresponding line of the amended PA-41.

LINE 7
COLUMNS A AND C
See the instructions on Schedule PA-41 X.
COLUMN B
Enter the amount of the net change - increase or (decrease).
PA-41 X
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LINE 8
COLUMN A
Enter the amount of distribution deductions from the original PA-41 or most recently amended PA-41.
COLUMN B
Enter the amount of the net change - increase or (decrease)
- and provide an explanation or reason for each change in
Section III. Include additional documentation, such as an
amended Schedule DD, along with other documentation
supporting the increase or (decrease) in deductions.
COLUMN C
Add any increases in Column B to the amounts reported in
Column A and enter the total in Column C. Subtract any
(decreases) in Column B from the amount in Column A and
enter the result in Column C and on the corresponding line
of the amended PA-41.

LINE 9
COLUMNS A AND C
See the instructions on Schedule PA-41 X.
COLUMN B
Enter the amount of the net change - increase or (decrease).

LINE 10
COLUMNS A AND C
See the instructions on Schedule PA-41 X.
COLUMN B
Enter the amount of the net change - increase or (decrease).

LINE 12
COLUMNS A AND C
See the instructions on Schedule PA-41 X.
COLUMN B
Enter the amount of the net change – increase or (decrease).

LINES 13 THROUGH 17
COLUMN A
Enter the amounts of estimated payments and credits, nonresident tax withheld, tax withheld, credit for taxes by resident estates and trusts to other states and other credits from
the original or most recently amended PA-41 on the corresponding lines of Schedule PA-41 X.
COLUMN B
Enter the amount of the net change - increase or
(decrease) - and provide an explanation or reason for each
change in Section III. Include additional documentation,
such as amended Schedules NRK-1, Schedule OC or
Schedule G-L along with other documentation supporting
any increases or (decreases) estimated payments, taxes
withheld or credits.
COLUMN C
For each line, add any increases in Column B to the
amounts reported in Column A and enter the amount in
Column C. Subtract any (decreases) in Column B from the
amount in Column A and enter the amount in Column C
and on the corresponding line of the amended PA-41.

LINE 18
COLUMNS A AND C
See the instructions on Schedule PA-41 X.

LINE 11

COLUMN B
Enter the amount of the net change - increase or (decrease).

Enter the amount of Tax Withheld for Nonresident
Beneficiaries from the original or most recently amended PA-41.

LINE 19

COLUMNS A

COLUMN B
Enter the amount of net change – increase or (decrease).
Include additional documentation, such as amended
Schedules NRK-1 or amended PA-41 Schedule N along
with other documentation supporting the change to PAsource income or nonresident beneficiary withholding.
COLUMN C
Add any increase in Column B to the amount reported in
Column A and enter the total in Column C. Subtract any
(decreases) in Column B from the amount in Column A and
enter the result in Column C and on the corresponding line
of the amended PA-41.
2

PA-41 X
PREVIOUS PAGE

COLUMN A
Enter the amount of use tax from the original or most
recently amended PA-41.
COLUMN B
Enter the amount of the increase and provide an explanation
or reason for the change in Section III. See the instructions
for PA-41 Line 19 for additional information about use tax.
NOTE: An overpayment of use tax may not be claimed
by filing an amended PA-41. A Petition for Refund
(REV-65) must be filed to obtain a refund of use tax.
COLUMN C
Add any increase in Column B to the amounts reported in
Column A and enter the total in Column C and on Line 19
of the amended PA-41.
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LINE 21
COLUMN A
Enter the amount of penalties and interest from the original
or most recently amended PA-41.
COLUMN B
Enter the amount of the net change – increase or
(decrease) – and provide an explanation or reason for each
change in Section III.
COLUMN C
Calculate the adjusted penalties and interest and enter the
amount here. Include a statement providing a breakdown
of the adjusted amounts along with all calculations.
Please write “Amended” on the top center of any
amended schedules included with the return.

SECTION II
CALCULATION OF REFUND OR PAYMENT DUE WITH
AMENDED PA-41
The worksheet on Page 2 must be used to determine the
amount of refund or tax due with the amended return.
See the instructions on the worksheet for Lines A, B, C, E,
F, G, H and I.

LINE D
If this is the first amended return filed, enter the amount of
the overpayment from Line 23 of the original return. If an
amended return was previously filed and the amount on
Line C of the worksheet was negative for the most recently
filed amended return, enter the amount from Line C of that
amended return as a positive number on Line D.

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CAUTION: Do not enter amounts previously paid or
refunded on the amended PA-41. Also, do not complete Lines 22 and 23 on the amended PA-41. See the
worksheet for additional information and instructions.

SECTION III
DESCRIPTION OR EXPLANATION OF CHANGES
For each change, include the line number and an explanation of the change. Also include the explanation for any
changes to filing status or residency status made directly
on the amended return. If additional space is required,
include a supplemental statement. Include only those
schedules and statements that are amended. Include documentation to support all changes to residency status.
CAUTION: Do not include copies of schedules or
statements included with the original PA-41 or previously filed amended PA-41. Such prior return records are
maintained by the department.
If amending a return to include income not included
from a Schedule RK-1 from a partnership on the original return, the amended PA-41 would include Schedule
PA-41 X, the Schedule RK-1 from the partnership and any
amended statements or schedules where the partnership
income is reported.
If amending a return to change the amount of income
included from a partnership on a previously amended
return, the new amended PA-41 would include Schedule
PA-41 X, the amended Schedule RK-1 from the partnership
and only the amended schedules or statements where a
change to the partnership income is reported.

PA-41 X

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