Form PA-41 Schedule J "Income From Estates or Trusts" - Pennsylvania

What Is Form PA-41 Schedule J?

This is a legal form that was released by the Pennsylvania Department of Revenue - a government authority operating within Pennsylvania.The document is a supplement to Form PA-41, Pa Fiduciary Income Tax Return. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on April 1, 2018;
  • 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 J by clicking the link below or browse more documents and templates provided by the Pennsylvania Department of Revenue.

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Download Form PA-41 Schedule J "Income From Estates or Trusts" - Pennsylvania

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PA-41 SCHEDULE J
2004810053
Income from Estates or Trusts
PA-41 J 09-20
(FI)
2020
PA Department of Revenue
OFFICIAL USE ONLY
START
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.
PA Schedule
(b) Federal EIN
(c) Income Amount
(a) Name and address of each estate or trust
RK-1 or NRK-1
1. $
1.
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2. $
2. Total estate or trust income. Add all amounts listed for Line 1, Column (c).
3. $
3. Estate or trust income from partnership(s)
4. $
4. Estate or trust income from PA S corporation(s)
5. Total estate or trust income
5. $
Add Lines 2, 3 and 4. Enter on Line 6 of the PA-41.
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PA-41 SCHEDULE J
2004810053
Income from Estates or Trusts
PA-41 J 09-20
(FI)
2020
PA Department of Revenue
OFFICIAL USE ONLY
START
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.
PA Schedule
(b) Federal EIN
(c) Income Amount
(a) Name and address of each estate or trust
RK-1 or NRK-1
1. $
1.
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2. $
2. Total estate or trust income. Add all amounts listed for Line 1, Column (c).
3. $
3. Estate or trust income from partnership(s)
4. $
4. Estate or trust income from PA S corporation(s)
5. Total estate or trust income
5. $
Add Lines 2, 3 and 4. Enter on Line 6 of the PA-41.
2004810053
2004810053
Reset Entire Form
TOP OF PAGE
NEXT PAGE
PRINT
THIS PAGE DOES NOT PRINT
2020
Instructions for PA-41 Schedule J
Income from Estates or Trusts
PA-41 J IN 09-20
COLUMN (b) FEDERAL EIN
GENERAL INFORMATION
Enter the estate or trust federal employer identification
number (FEIN).
PURPOSE OF SCHEDULE
Use PA-41 Schedule J to report the total income received
COLUMN (c) RESIDENT ESTATES AND TRUSTS
by an estate or trust that the estate or trust credited to you
Enter the amount of income on Line 6 from each PA-41
as reported on PA-41 Schedule RK-1 and/or NRK-1 or to
Schedule RK-1. For each estate or trust where a PA-41
report the income from the pro-forma PA-40 of a taxable
Schedule RK-1 is not provided, add all the positive income
bankruptcy estate. For Pennsylvania income tax purposes,
amounts reported on the federal Form 1041 Schedule K-1
an estate or trust cannot distribute a loss.
and enter the result.
If a PA S corporation, partnership or entity formed as a
NONRESIDENT ESTATES AND TRUSTS
limited liability company that is classified as a partnership
Enter the amount of income on Line 4 from each PA-41
or PA S corporation for federal income tax purposes
Schedule NRK-1. For each estate or trust where a PA-41
receives a PA-41 Schedule RK-1 or NRK-1 that reports
Schedule NRK-1 is not provided, add all the positive income
income from an estate or trust, the entity must complete PA-
amounts of Pennsylvania-source income included in the
41 Schedule J using the information provided from the
federal Form 1041 Schedule K-1 and enter the result.
RK-1/NRK-1 and distribute the income to the partners or
TAXABLE BANKRUPTCY ESTATES
shareholders as applicable.
Enter the amount of income from Line 11, Adjusted PA
Taxable Income, from the pro-forma PA-40 completed for
FORM INSTRUCTIONS
the taxable bankruptcy estate.
NAME
Irrevocable or taxable trusts do not distribute losses
Enter the complete name of the estate or trust as shown on
as trust income. Therefore, all amounts reported on
the PA-41, Fiduciary Income Tax Return.
PA-41 Schedule J must be positive.
FEIN
LINE INSTRUCTIONS
Enter the nine-digit federal employer identification number
(FEIN) of the estate or trust or the decedent’s Social
LINE 1
Security number as shown on the PA-41, Fiduciary Income
Tax Return.
Enter the name and address of each estate or trust.
COLUMN (a) NAME AND ADDRESS OF
EACH ESTATE OR TRUST
LINE 2
Enter the complete name and address of each estate or
TOTAL ESTATE OR TRUST INCOME
trust that provided a PA-41 Schedule RK-1 or NRK-1 or
Add all amounts listed on Line 1.
federal Form 1041 Schedule K-1. If a taxable bankruptcy
estate, enter “Pro-Forma PA-40” as the name of the estate
LINE 3
or trust.
COLUMN PA-41 SCHEDULE RK-1/NRK-1
ESTATE OR TRUST INCOME FROM PARTNERSHIPS
Check the box if the estate or trust income you are reporting
If the estate or trust received estate or trust income from a
is from a PA-41 Schedule RK-1 or NRK-1.
partnership, enter the income from the PA-20S/PA-65
Schedule RK-1, Line 6 in Column c and the income from the
IMPORTANT: Do not check this box if you use a
PA-20S/PA-65 Schedule NRK-1, Line 4 in Column c.
federal Form 1041 Schedule K-1 to report income.
If federal Form 1041 Schedule K-1 is used to report
LINE 4
the income, you must include a copy of the federal
ESTATE OR TRUST INCOME FROM
Schedule K-1 with paper-filed returns. For e-filed returns,
PA S CORPORATIONS
you must fax the federal Form 1041 Schedule K-1 to the
department or include a pdf file of federal Schedule K-1 with
If the estate or trust received estate or trust income from an
the e-filed return.
S corporation, enter the income from PA-20S/PA-65
www.revenue.pa.gov
PA-41 J
1
RETURN TO FORM
Schedule RK-1, Line 6 in Column c and the income from PA-
Include any nonresident withholding reported on Line
20S/PA-65 Schedule NRK-1, Line 4 in Column c.
6 of a PA-41 Schedule NRK-1 in Line 14 of the PA-41,
Fiduciary Income Tax Return. When nonresident withholding
LINE 5
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 PA-
TOTAL ESTATE OR TRUST INCOME
41, Fiduciary Income Tax Return.
COLUMN (c)
Total Column (c) and enter the amount on the PA-41,
Fiduciary Income Tax Return, Line 6.
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.
2
PA-41 J
www.revenue.pa.gov
RETURN TO FORM
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