Pennsylvania PA Schedule J - Income from Estates or Trusts

PA Schedule J - Income from Estates or Trusts
2023 PA Schedule J - Income from Estates or Trusts (PA-20S/PA-65 J)
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING
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PA SCHEDULE J
Income from Estates
or Trusts

PA-20S/PA-65 J (DR) 04-23 (FI)
PA Department of Revenue

START

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2023

OFFICIAL USE ONLY

FEIN

Name as shown on the PA-20S/PA-65 Information Return

9 DIGIT - NO DASH

List the name, address, and identification number of each estate or trust. Check box if income is reported from PA-41 Schedule RK-1 and NRK-1. If a federal
Schedule K-1 is received instead of a PA-41 Schedule RK-1 and NRK-1, indicate if the income is PA-source or total income everywhere.
(a) Name and address of each estate or trust

PA-41
Schedule
RK-1/NRK-1

(b) Federal EIN

(c) PA-Source Income

(d) Total Income
Everywhere

Income from PA S corporation(s) and partnership(s), from the PA-20S/PA-65 Schedule(s) RK-1 or NRK-1.
Total Estate or Trust Income.
Column (c) - Total Column (c) and enter the amount on the PA-20S/PA-65 Information Return, Section III,
Line 7b. Column (d) - Total Column (d), subtract Column (c) from Column (d) and enter difference on
the PA-20S/PA-65 Information Return, Section III, Line 7a.

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2023
Instructions for PA-20S/PA-65 Schedule J
PA-20S/PA-65 J IN (DR) 04-23

Income from Estates or Trusts

GENERAL INFORMATION

COLUMN (c)

PURPOSE OF SCHEDULE
Use the PA-20S/PA-65 Schedule J to report the total income
received from an estate or trust or that the estate or trust
credited as reported on PA-20S/PA-65 Schedule RK-1
and/or NRK-1. For Pennsylvania income tax purposes, an
estate or trust cannot distribute a loss.

PENNSYLVANIA-SOURCE INCOME
Enter the income reported on Line 4 from PA-41 Schedule
NRK-1 if the entity is a beneficiary of an estate or trust. If a
federal Schedule K-1 was received instead of a PA-41
Schedule NRK-1, enter all Pennsylvania-source income
from the estate or trust.

If a PA S corporation, partnership or limited liability company
filing as a partnership or S corporation for federal income tax
purposes receives a PA-20S/PA-65 Schedule RK-1 and/or
NRK-1 that reports income from an estate or trust, the entity
must complete PA-20S/PA-65 Schedule J using the
information provided from the RK-1 and NRK-1 and
distribute the income to the partners or shareholders as
applicable.

INCOME FROM PA S CORPORATIONS AND
PARTNERSHIPS FROM PA-20S/PA-65
SCHEDULES NRK-1
If the entity received estate or trust income from another
PA S corporation or partnership, enter the income from the
PA-20S/PA-65 NRK-1, Line 4.

COMPLETING PA SCHEDULE J

TOTAL INCOME EVERYWHERE
If the entity is a beneficiary of an estate or trust, enter the
income reported on Line 6 from PA-41 Schedule RK-1 in
Column (d). If a federal Schedule K-1 was received instead
of a PA-41 Schedule RK-1, enter total income from
everywhere from the estate or trust.

BUSINESS NAME
Enter the complete name of the entity or business as shown
on the PA-20S/PA-65 Information Return.
FEIN
Enter the nine-digit federal employer identification number
(FEIN) of the entity or business as shown on the PA-20S/
PA-65 Information Return.

LINE INSTRUCTIONS
COLUMN (a)
NAME AND ADDRESS OF EACH ESTATE OR TRUST
Enter the complete name and address of each estate or trust.

COLUMN PA-41 SCHEDULE RK-1/NRK-1
Check the box if the entity received a PA-41 Schedule RK-1
and/or NRK-1 from the estate or trust.

COLUMN (b)
FEDERAL EIN
Enter the estate’s or trust’s nine-digit federal employer
identification number (FEIN).

www.revenue.pa.gov

COLUMN (d)

INCOME FROM PA S CORPORATIONS AND
PARTNERSHIPS FROM PA-20S/PA-65
SCHEDULES RK-1
If the entity received estate or trust income from another
PA S corporation or partnership, enter the income from the
PA-20S/PA-65 RK-1, Line 6 in column (d).

TOTAL ESTATE OR TRUST INCOME
COLUMN (c)
Total Column (c) and enter the amount on the PA-20S/PA-65
Information Return, Section III, Line 7b.

COLUMN (d)
Total Column (d), subtract Column (c) from Column (d) and
enter difference on the PA-20S/PA-65 Information Return,
Section III, Line 7a.

PA-20S/PA-65 J
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