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 (Form and Instructions) (PA-40 J)
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2302910050

PA SCHEDULE J

Income from Estates or Trusts
PA-40 J (EX) 03-23 (FI)
PA Department of Revenue

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2023

OFFICIAL USE ONLY

PA SCHEDULE J – Income from Estates or Trusts
Name (if filing jointly, use name shown first on the PA-40)

Social Security Number (shown first)

➜
Read the instructions. List the name, address and identification number of each estate or trust. Check box if income is reported from PA-41
Schedule RK-1 or NRK-1. If you received a federal Schedule K-1 instead of a PA-41 Schedule RK-1 or NRK-1, see the instructions. Indicate if the
beneficiary is the taxpayer (T = the name shown first on the PA-40) or the spouse (S). Use (J) if you and your spouse are joint beneficiaries.
(a) Name of Each Estate or Trust
Schedule T/S/J
(b) Federal EIN
(c) Income Amount
RK-1/NRK-1
(positive amounts only)
1.

1.

2. Income from partnerships and PA S corporations, from your PA-20S/PA-65 Schedules RK-1 or NRK-1.

2.

3. Total Estate or Trust Income.
Add Column (c). Enter on Line 7 of your PA-40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

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2023
Instructions for PA-40 Schedule J

Income from Estates or Trusts

PA-40 J IN 03-23

GENERAL INFORMATION
PURPOSE OF SCHEDULE
Use PA-40 Schedule J to report the amount of distributed or
distributable estate or trust income reported to the taxpayer
or spouse on PA-41 Schedule RK-1, Resident Schedule of
Shareholder/Partner/Beneficiary Pass Through Income; PA41 Schedule NRK-1, Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income; or federal
Form 1041 Schedule K-1, Beneficiary’s Share of Income,
Deductions, Credits, etc.
IMPORTANT: Nonresident estates and trusts must file
a PA-41, Fiduciary Income Tax Return, and provide
each resident beneficiary with a PA-41 Schedule RK-1 when
income is distributed. Nonresident Estates and Trusts with
PA-source income must also file a PA-41 and provide resident and nonresident beneficiaries with a PA-41 Schedule
RK-1 or NRK-1. Failure to file the PA-41 will result in a $250
penalty to the fiduciary of the estate or trust. In addition, the
fiduciary of an estate or trust will be subject to a $250
penalty for each failure to provide PA-41 Schedules RK-1 or
NRK-1.
Refer to the PA Personal Income Tax Guide – Estates,
Trusts and Decedents section for additional information.

RECORDING DOLLAR AMOUNTS
Show money amounts in whole-dollars only. Eliminate any
amount less than $0.50 and increase any amount that is
$0.50 or more to the next highest dollar.

WHO MUST COMPLETE
PA-40 Schedule J must be completed and included with an
originally filed PA-40, Personal Income Tax Return, if the taxpayer or spouse have any estate or trust income to report.
An amended PA Schedule J must be included with Schedule
PA-40 X if increases or decreases in income amounts on PA
Schedule J are discovered after an original or other
amended return is filed with the department. Section III on
Page 2 of Schedule PA-40 X must be completed to explain
any increase or decrease to the amount of income from estates or trusts reported on an amended PA-40, Personal Income Tax Return.

SCHEDULE INSTRUCTIONS
IDENTIFICATION INFORMATION
NAME
Enter the name of the taxpayer. If a jointly filed return, enter
the name of the primary taxpayer (name shown first on the
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PA-40, Personal Income Tax Return). Enter the primary taxpayer’s name even when only reporting the income from estates or trusts for the spouse on a return filed using the
Married, Filing Jointly filing status.
SOCIAL SECURITY NUMBER
Enter the Social Security number (SSN) of the taxpayer.
Enter the primary taxpayer’s SSN also when reporting income from estates or trusts only for the spouse on a return
filed using the Married, Filing Jointly filing status.

LINE INSTRUCTIONS
LINE 1
COLUMN (a)
Enter the name of each estate or trust reporting income to
the taxpayer or spouse.
SCHEDULE RK-1/NRK-1
Check the box if the income from the estate or trust to the
beneficiary is being reported from a PA-41 Schedule RK-1
or PA-41 Schedule NRK-1.
If federal Form 1041 Schedule K-1 is used to report
the income, you must include a copy of the federal
Schedule K-1 with paper-filed returns. For e-filed returns,
you must fax the federal Form 1041 Schedule K-1 to the department or include a pdf file of federal Schedule K-1 with
the e-filed return.
T/S/J
Enter a “T” if the beneficiary is the primary taxpayer (name
shown first on the PA-40). Enter an “S” if the beneficiary is
the spouse. Enter a “J” if the taxpayer and spouse are joint
beneficiaries.
COLUMN (b)
Enter the federal employer identification number (FEIN) of
the estate or trust.
COLUMN (c)
Enter the income of the estate or trust as reported on Line
1 of PA-41 Schedule RK-1 or Line 1 of PA-41 Schedule
NRK-1. If PA Schedules RK-1 or NRK-1 are not provided
use a federal 1041 Schedule K-1. Enter the result from
adding the amounts on Lines 1 and 2a to any net combined
positive amount for Lines 3 and 4a, plus any positive
amounts on Line 5 and/or Line 6, plus any net combined
positive amount for Lines 7 and 8.
CAUTION: An estate or trust cannot distribute a loss
to a beneficiary. Therefore, all amounts listed in Column (c) must be entered as positive numbers. In addition,
the amounts on federal Schedule K-1 may not be correct for
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1

PA personal income tax purposes. Contact the fiduciary of
the estate or trust to obtain the correct PA income.

LINE 3

LINE 2

Add the amounts on Lines 1 and 2 and enter the result on
PA-40 Schedule J and on Line 7 of the PA-40, Personal Income Tax Return.

Enter the amount of any estate or trust income reported to
an S corporation, partnership or limited liability company on:
Line 6 of a PA-20S/PA65 Schedule RK-1; Line 4 of any
PA-20S/PA-65 Schedule NRK-1; Line 10 of an 1120S
Schedule K-1 with estate or trust income as the description
or explanation for the line; or Line 11 of a 1065 Schedule K1 with estate or trust income as the description or explanation for the line.

2

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Include any nonresident withholding reported on Line
2 of a PA-41 Schedule NRK-1 in Line 17 of the PA-40,
Personal Income Tax Return. When nonresident withholding
from an estate or trust is included in Line 17, you must also
provide a copy of the PA-41 Schedule NRK-1 with the PA40, Personal Income Tax Return.

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