Pennsylvania PA-41 Schedule J - Income from Estates or Trusts

PA-41 Schedule J - Income from Estates or Trusts
2023 PA-41 Schedule J - Income from Estates or Trusts (Form and Instructions) (PA-41 J)
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PA-41 SCHEDULE J

2304810050

Income from Estates or Trusts
PA-41 J 03-23 (FI)
PA Department of Revenue

START

2023

OFFICIAL USE ONLY

Name as shown on PA-41

Federal EIN or Decedent’s SSN

➜

List the name, address and identification number of each other estate or trust of which this estate or trust is a beneficiary. If this estate or trust received
a federal Form 1041 Schedule K-1 instead of a PA-41 Schedule RK-1 or NRK-1, see the PA-41 Schedule J instructions. Check box if income is reported
from PA-41 Schedule RK-1 or NRK-1.

(a) Name and address of each estate or trust

PA Schedule
RK-1 or NRK-1

(b) Federal EIN

(c) Income Amount
1. $

1.

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2. Total estate or trust income. Add all amounts listed for Line 1, Column (c).

2. $

3. Estate or trust income from partnership(s)

3. $

4. Estate or trust income from PA S corporation(s)

4. $

5. Total estate or trust income
Add Lines 2, 3 and 4. Enter on Line 6 of the PA-41.

5. $

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2023
Instructions for PA-41 Schedule J

Income from Estates or Trusts

PA-41 J IN 03-23

GENERAL INFORMATION
PURPOSE OF SCHEDULE
Use PA-41 Schedule J to report the total income received
by an estate or trust that the estate or trust credited to you
as reported on PA-41 Schedule RK-1 and/or NRK-1 or to
report the income from the pro-forma PA-40 of a taxable
bankruptcy estate. For Pennsylvania income tax purposes,
an estate or trust cannot distribute a loss.
If a PA S corporation, partnership or entity formed as a
limited liability company that is classified as a partnership
or PA S corporation for federal income tax purposes
receives a PA-41 Schedule RK-1 or NRK-1 that reports
income from an estate or trust, the entity must complete PA41 Schedule J using the information provided from the
RK-1/NRK-1 and distribute the income to the partners or
shareholders as applicable.

FORM INSTRUCTIONS
NAME
Enter the complete name of the estate or trust as shown on
the PA-41, Fiduciary Income Tax Return.
FEIN
Enter the nine-digit federal employer identification number
(FEIN) of the estate or trust or the decedent’s Social
Security number as shown on the PA-41, Fiduciary Income
Tax Return.
COLUMN (a) NAME AND ADDRESS OF
EACH ESTATE OR TRUST
Enter the complete name and address of each estate or
trust that provided a PA-41 Schedule RK-1 or NRK-1 or
federal Form 1041 Schedule K-1. If a taxable bankruptcy
estate, enter “Pro-Forma PA-40” as the name of the estate
or trust.
COLUMN PA-41 SCHEDULE RK-1/NRK-1
Check the box if the estate or trust income you are reporting
is from a PA-41 Schedule RK-1 or NRK-1.
IMPORTANT: Do not check this box if you use a
federal Form 1041 Schedule K-1 to report income.
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.
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COLUMN (b) FEDERAL EIN
Enter the estate or trust federal employer identification
number (FEIN).
COLUMN (c) RESIDENT ESTATES AND TRUSTS
Enter the amount of income on Line 1 from each PA-41
Schedule RK-1. For each estate or trust where a PA-41
Schedule RK-1 is not provided, add all the positive income
amounts reported on the federal Form 1041 Schedule K-1
and enter the result.
NONRESIDENT ESTATES AND TRUSTS
Enter the amount of income on Line 1 from each PA-41
Schedule NRK-1. For each estate or trust where a PA-41
Schedule NRK-1 is not provided, add all the positive income
amounts of Pennsylvania-source income included in the
federal Form 1041 Schedule K-1 and enter the result.
TAXABLE BANKRUPTCY ESTATES
Enter the amount of income from Line 11, Adjusted PA
Taxable Income, from the pro-forma PA-40 completed for
the taxable bankruptcy estate.
Irrevocable or taxable trusts do not distribute losses
as trust income. Therefore, all amounts reported on
PA-41 Schedule J must be positive.

LINE INSTRUCTIONS
LINE 1
Enter the name and address of each estate or trust.

LINE 2
TOTAL ESTATE OR TRUST INCOME
Add all amounts listed on Line 1.

LINE 3
ESTATE OR TRUST INCOME FROM PARTNERSHIPS
If the estate or trust received estate or trust income from a
partnership, enter the income from the PA-20S/PA-65
Schedule RK-1, Line 6 in Column c and the income from the
PA-20S/PA-65 Schedule NRK-1, Line 4 in Column c.

LINE 4
ESTATE OR TRUST INCOME FROM
PA S CORPORATIONS
If the estate or trust received estate or trust income from an
S corporation, enter the income from PA-20S/PA-65
PA-41 J
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Schedule RK-1, Line 6 in Column c and the income from PA20S/PA-65 Schedule NRK-1, Line 4 in Column c.

LINE 5
TOTAL ESTATE OR TRUST INCOME
COLUMN (c)
Total Column (c) and enter the amount on the PA-41,
Fiduciary Income Tax Return, Line 6.

Include any nonresident withholding reported on Line
2 of a PA-41 Schedule NRK-1 in Line 14 of the PA-41,
Fiduciary Income Tax Return. When nonresident withholding
from an estate or trust is included in Line 14, you must also
provide a copy of the PA-41 Schedule NRK-1 with the PA41, Fiduciary Income Tax Return.

CAUTION: The federal amount may not be correct for
Pennsylvania purposes. Contact the fiduciary of the
estate or trust to verify the correct Pennsylvania income.

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