Form PA-41 Schedule PA-41 X "Amended Pa Fiduciary Income Tax Schedule" - Pennsylvania

What Is Form PA-41 Schedule PA-41 X?

This is a legal form that was released by the Pennsylvania Department of Revenue - a government authority operating within Pennsylvania. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on May 1, 2020;
  • The latest edition provided by the Pennsylvania Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form PA-41 Schedule PA-41 X by clicking the link below or browse more documents and templates provided by the Pennsylvania Department of Revenue.

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2010310056
SCHEDULE PA-41 X
Amended PA Fiduciary
TO RETURN TO INSTRUCTIONS CLICK HERE
Income Tax Schedule
PA-41 X 05-20
(FI)
2020
PA Department of Revenue
START
OFFICIAL USE ONLY
HERE
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 amend-
ed 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
B. Net change – amount of
C. Correct amount
previously amended
increase or (decrease)
explain in Section III
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.
Line 4
Net Gain or Loss from the Sale, Exchange or
Disposition of Property
4.
4.
4.
Line 5
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 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 2020 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.
2010310056
2010310056
PAGE 1
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2010310056
SCHEDULE PA-41 X
Amended PA Fiduciary
TO RETURN TO INSTRUCTIONS CLICK HERE
Income Tax Schedule
PA-41 X 05-20
(FI)
2020
PA Department of Revenue
START
OFFICIAL USE ONLY
HERE
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 amend-
ed 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
B. Net change – amount of
C. Correct amount
previously amended
increase or (decrease)
explain in Section III
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.
Line 4
Net Gain or Loss from the Sale, Exchange or
Disposition of Property
4.
4.
4.
Line 5
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 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 2020 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.
2010310056
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2010410054
SCHEDULE PA-41 X
TO RETURN TO INSTRUCTIONS CLICK HERE
Amended PA Fiduciary
Income Tax Schedule
PA-41 X 05-20
(FI)
2020
PA Department of Revenue
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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2020
Instructions for PA-41 Schedule X
Amended PA Fiduciary Income Tax Schedule
PA-41 X IN 05-20
WHEN TO USE
SCHEDULE INSTRUCTIONS
NAME
Use the Schedule PA-41 X to report additional income dis-
covered after an original or previously amended PA-41
Enter the name of the estate or trust as shown on the orig-
Fiduciary Income Tax Return has been filed for an estate or
inal PA-41 filed with the department.
trust. The PA-41 X may also be used to report changes that
FEDERAL EIN OR DECEDENT’S SSN
reflect reductions to the income and tax liability after an
Enter the FEIN of the estate or trust from the original PA-
original or previously amended PA-41 has been filed.
41. If the estate has not yet received a FEIN from the IRS,
enter the decedent’s SSN.
NOTE: There is no statute of limitations for reporting
additional income on a tax return for Pennsylvania
If the trust has not yet received a FEIN from the IRS, enter
personal income tax purposes. However, for tax years
“APPLIEDFR” in the space provided.
beginning before Jan. 1, 2008, Schedule PA-41 X is not
available to be used to report the differences. A statement
LINE INSTRUCTIONS
must be included with the amended PA-41 providing the
explanation of the differences.
SECTION I
CAUTION: If you believe that you are entitled to a
LINES 1 THROUGH 6
refund and you are close to the end of the timeframe
for filing a petition for refund, do not file an amended return
COLUMN A
requesting the refund. An amended return is not a substi-
Enter the amounts of income from the original or most
tute for a petition for refund. The Department is not obligat-
recently amended PA-41 on the corresponding lines of
ed to act on an amended return and the filing of an amend-
Schedule PA-41 X.
ed return does not toll the statute of limitations for filing a
COLUMN B
petition for a refund. A petition for refund should be filed
Enter the amount of the net change - increase or
with the Department’s Board of Appeals instead.
(decrease) - and provide an explanation or reason for
GENERAL INFORMATION
each change in Section III. Include additional documenta-
tion, such as amended PA Schedules RK-1 or NRK-1;
PURPOSE OF SCHEDULE
amended PA Schedules A, B, C, F, D, E, or J along with
Use Schedule PA-41 X to report any changes - increases
any other documentation supporting the increase or
(decrease) in income.
or (decreases) - in income, distribution deductions, with-
holdings, estimated payments and tax credits that are dis-
Do not include PA schedules as originally filed or previ-
covered after filing an original or other amended return
ously amended with this schedule or amended return.
with the department.
COLUMN C
Schedule PA-41 X is not a stand-alone form and must
For each line, add any increases in Column B to the
be filed with a PA-41 Fiduciary Income Tax Return
amounts reported in Column A and enter the total in
indicating it is an amended return.
Column C. Subtract any (decreases) in Column B from the
amount in Column A and enter the result in Column C and
CAUTION: This schedule can only be used for the
on the corresponding line of the amended PA-41.
tax year indicated on the form.
LINE 7
OTHER AMENDED PA-41 INSTRUCTIONS
COLUMNS A AND C
FILING STATUS
See the instructions on Schedule PA-41 X.
If the residency status has been changed on the amended
COLUMN B
return, enter an explanation for the change in Section III of
the schedule.
Enter the amount of the net change - increase or (decrease).
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PA-41 X
1
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LINE 8
LINE 12
COLUMNS A AND C
COLUMN A
See the instructions on Schedule PA-41 X.
Enter the amount of distribution deductions from the origi-
nal PA-41 or most recently amended PA-41.
COLUMN B
Enter the amount of the net change – increase or (decrease).
COLUMN B
Enter the amount of the net change - increase or (decrease)
LINES 13 THROUGH 17
- and provide an explanation or reason for each change in
Section III. Include additional documentation, such as an
COLUMN A
amended Schedule DD, along with other documentation
Enter the amounts of estimated payments and credits, non-
supporting the increase or (decrease) in deductions.
resident tax withheld, tax withheld, credit for taxes by resi-
dent estates and trusts to other states and other credits from
COLUMN C
the original or most recently amended PA-41 on the corre-
Add any increases in Column B to the amounts reported in
sponding lines of Schedule PA-41 X.
Column A and enter the total in Column C. Subtract any
COLUMN B
(decreases) in Column B from the amount in Column A and
Enter the amount of the net change - increase or
enter the result in Column C and on the corresponding line
(decrease) - and provide an explanation or reason for each
of the amended PA-41.
change in Section III. Include additional documentation,
such as amended Schedules NRK-1, Schedule OC or
LINE 9
Schedule G-L along with other documentation supporting
any increases or (decreases) estimated payments, taxes
COLUMNS A AND C
withheld or credits.
See the instructions on Schedule PA-41 X.
COLUMN C
COLUMN B
For each line, add any increases in Column B to the
Enter the amount of the net change - increase or (decrease).
amounts reported in Column A and enter the amount in
Column C. Subtract any (decreases) in Column B from the
LINE 10
amount in Column A and enter the amount in Column C
and on the corresponding line of the amended PA-41.
COLUMNS A AND C
See the instructions on Schedule PA-41 X.
LINE 18
COLUMN B
COLUMNS A AND C
Enter the amount of the net change - increase or (decrease).
See the instructions on Schedule PA-41 X.
COLUMN B
LINE 11
Enter the amount of the net change - increase or (decrease).
COLUMNS A
LINE 19
Enter the amount of Tax Withheld for Nonresident
Beneficiaries from the original or most recently amend-
COLUMN A
ed PA-41.
Enter the amount of use tax from the original or most
recently amended PA-41.
COLUMN B
Enter the amount of net change – increase or (decrease).
COLUMN B
Include additional documentation, such as amended
Enter the amount of the increase and provide an explanation
Schedules NRK-1 or amended PA-41 Schedule N along
or reason for the change in Section III. See the instructions
with other documentation supporting the change to PA-
for PA-41 Line 19 for additional information about use tax.
source income or nonresident beneficiary withholding.
NOTE: An overpayment of use tax may not be claimed
by filing an amended PA-41. A Petition for Refund
COLUMN C
(REV-65) must be filed to obtain a refund of use tax.
Add any increase in Column B to the amount reported in
Column A and enter the total in Column C. Subtract any
COLUMN C
(decreases) in Column B from the amount in Column A and
Add any increase in Column B to the amounts reported in
enter the result in Column C and on the corresponding line
Column A and enter the total in Column C and on Line 19
of the amended PA-41.
of the amended PA-41.
2
PA-41 X
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CAUTION: Do not enter amounts previously paid or
LINE 21
refunded on the amended PA-41. Also, do not com-
COLUMN A
plete Lines 22 and 23 on the amended PA-41. See the
Enter the amount of penalties and interest from the original
worksheet for additional information and instructions.
or most recently amended PA-41.
SECTION III
COLUMN B
Enter the amount of the net change – increase or
DESCRIPTION OR EXPLANATION OF CHANGES
(decrease) – and provide an explanation or reason for each
For each change, include the line number and an explana-
change in Section III.
tion of the change. Also include the explanation for any
COLUMN C
changes to filing status or residency status made directly
Calculate the adjusted penalties and interest and enter the
on the amended return. If additional space is required,
amount here. Include a statement providing a breakdown
include a supplemental statement. Include only those
of the adjusted amounts along with all calculations.
schedules and statements that are amended. Include doc-
Please write “Amended” on the top center of any
umentation to support all changes to residency status.
amended schedules included with the return.
CAUTION: Do not include copies of schedules or
SECTION II
statements included with the original PA-41 or previ-
ously filed amended PA-41. Such prior return records are
CALCULATION OF REFUND OR PAYMENT DUE WITH
maintained by the department.
AMENDED PA-41
If amending a return to include income not included
The worksheet on Page 2 must be used to determine the
from a Schedule RK-1 from a partnership on the orig-
amount of refund or tax due with the amended return.
inal return, the amended PA-41 would include Schedule
See the instructions on the worksheet for Lines A, B, C, E,
PA-41 X, the Schedule RK-1 from the partnership and any
F, G, H and I.
amended statements or schedules where the partnership
income is reported.
LINE D
If amending a return to change the amount of income
If this is the first amended return filed, enter the amount of
included from a partnership on a previously amended
the overpayment from Line 23 of the original return. If an
return, the new amended PA-41 would include Schedule
amended return was previously filed and the amount on
PA-41 X, the amended Schedule RK-1 from the partnership
Line C of the worksheet was negative for the most recently
and only the amended schedules or statements where a
filed amended return, enter the amount from Line C of that
amended return as a positive number on Line D.
change to the partnership income is reported.
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PA-41 X
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