Form PA-41 Schedule N "Pa-Source Income and Nonresident Tax Withheld" - Pennsylvania

What Is Form PA-41 Schedule N?

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 June 1, 2019;
  • 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 N 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 N "Pa-Source Income and Nonresident Tax Withheld" - Pennsylvania

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PA-41 SCHEDULE N
1910510054
PA-Source Income and
Nonresident Tax Withheld
PA-41 N 06-19
(FI)
2019
PA Department of Revenue
START
OFFICIAL USE ONLY
HERE
Name as shown on PA-41
Federal EIN or Decedent’s SSN
Include the amount of PA-source income or loss reported: on PA-20S/PA-65 Schedules NRK-1 from all partnerships, PA S corporations, or entities
formed as limited liability companies classified as a partnership or PA S corporation for federal income tax purposes; on PA-41 Schedules NRK-1 from
estates and trusts; from sales of property located in PA; as rents and royalties income from property located in PA and/or income from patents
and copyrights utilized in PA; as gambling and lottery winnings from wagers placed in PA (except noncash prizes from the PA Lottery); and/or from
businesses or farms operated in PA.
Section I: Calculation of Distributed/Distributable PA-Source Income
1. Net gambling and lottery winnings from PA sources. .......................................................................
1.
2a. Net income or (loss) from the operation of a business or farm with PA activity as
2a.
reported on PA Schedule C or PA Schedule F. .................................................................................
2b.
2b. Apportionment percentage as calculated by PA Schedule NRH. .....................................................
2c. PA-source business or farm income or (loss). Multiply Line 2a times Line 2b and
enter here. Include a separate schedule or worksheet if more than one Schedule C
2c.
or Schedule F, or if Schedules C and F are both present for the estate or trust...............................
2d. PA-source business income or (loss) from partnerships, PA S corporations, or
2d.
entities formed as limited liability companies. Include a statement if more than one entity. .............
2e. Total PA-source income from business or farm. Add Lines 2c and 2d and enter here.
2e.
Do not enter an amount less than zero. ...........................................................................................
3a.
3a. Net gain or (loss) from the sale, exchange or disposition of property located in PA. .......................
3b. PA-source net gain or (loss) from the sale, exchange or dispostion of property from
partnerships, PA S corporations or entities formed as limited liability companies.
3b.
Include a statement if more than one entity. .....................................................................................
3c. Total PA-source gain from the sale, exchange or disposition of property. Add Lines 3a
3c.
and 3b and enter here. Do not enter an amount less than zero. ......................................................
4a. Net income or (loss) from rents and royalties from property located in PA and net income
4a.
or (loss) from patents and copyrights utilized in PA as reported on PA Schedule E. .......................
4b. PA-source net income or (loss) from rents, royalties, patents and copyrights from
partnerships, PA S corporations or entities formed as limited liability companies.
4b.
Include a statement if more than one entity. .....................................................................................
4c. Total PA-source income from rents, royalties, patents and copyrights. Add Lines 4a
4c.
and 4b and enter here. Do not enter an amount less than zero. ......................................................
5.
5. Estate or trust income from PA sources. Include a schedule if from more than one estate or trust.
6.
6. Total PA-source income. Add the amounts from Lines 1, 2e, 3c, 4c and 5 and enter here. .............
7.
7. Enter the lesser of Line 3b or 14b from PA-41 Schedule DD. ..........................................................
8. Total distributed/distributable PA-source income. Enter the lesser of Line 6 or Line 7 here. ...........
8.
Side 1
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1910510054
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PA-41 SCHEDULE N
1910510054
PA-Source Income and
Nonresident Tax Withheld
PA-41 N 06-19
(FI)
2019
PA Department of Revenue
START
OFFICIAL USE ONLY
HERE
Name as shown on PA-41
Federal EIN or Decedent’s SSN
Include the amount of PA-source income or loss reported: on PA-20S/PA-65 Schedules NRK-1 from all partnerships, PA S corporations, or entities
formed as limited liability companies classified as a partnership or PA S corporation for federal income tax purposes; on PA-41 Schedules NRK-1 from
estates and trusts; from sales of property located in PA; as rents and royalties income from property located in PA and/or income from patents
and copyrights utilized in PA; as gambling and lottery winnings from wagers placed in PA (except noncash prizes from the PA Lottery); and/or from
businesses or farms operated in PA.
Section I: Calculation of Distributed/Distributable PA-Source Income
1. Net gambling and lottery winnings from PA sources. .......................................................................
1.
2a. Net income or (loss) from the operation of a business or farm with PA activity as
2a.
reported on PA Schedule C or PA Schedule F. .................................................................................
2b.
2b. Apportionment percentage as calculated by PA Schedule NRH. .....................................................
2c. PA-source business or farm income or (loss). Multiply Line 2a times Line 2b and
enter here. Include a separate schedule or worksheet if more than one Schedule C
2c.
or Schedule F, or if Schedules C and F are both present for the estate or trust...............................
2d. PA-source business income or (loss) from partnerships, PA S corporations, or
2d.
entities formed as limited liability companies. Include a statement if more than one entity. .............
2e. Total PA-source income from business or farm. Add Lines 2c and 2d and enter here.
2e.
Do not enter an amount less than zero. ...........................................................................................
3a.
3a. Net gain or (loss) from the sale, exchange or disposition of property located in PA. .......................
3b. PA-source net gain or (loss) from the sale, exchange or dispostion of property from
partnerships, PA S corporations or entities formed as limited liability companies.
3b.
Include a statement if more than one entity. .....................................................................................
3c. Total PA-source gain from the sale, exchange or disposition of property. Add Lines 3a
3c.
and 3b and enter here. Do not enter an amount less than zero. ......................................................
4a. Net income or (loss) from rents and royalties from property located in PA and net income
4a.
or (loss) from patents and copyrights utilized in PA as reported on PA Schedule E. .......................
4b. PA-source net income or (loss) from rents, royalties, patents and copyrights from
partnerships, PA S corporations or entities formed as limited liability companies.
4b.
Include a statement if more than one entity. .....................................................................................
4c. Total PA-source income from rents, royalties, patents and copyrights. Add Lines 4a
4c.
and 4b and enter here. Do not enter an amount less than zero. ......................................................
5.
5. Estate or trust income from PA sources. Include a schedule if from more than one estate or trust.
6.
6. Total PA-source income. Add the amounts from Lines 1, 2e, 3c, 4c and 5 and enter here. .............
7.
7. Enter the lesser of Line 3b or 14b from PA-41 Schedule DD. ..........................................................
8. Total distributed/distributable PA-source income. Enter the lesser of Line 6 or Line 7 here. ...........
8.
Side 1
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PA-41 SCHEDULE N
1910610052
PA-Source Income and
Nonresident Tax Withheld
PA-41 N 06-19
(FI)
2019
PA Department of Revenue
OFFICIAL USE ONLY
Name as shown on PA-41
Federal EIN or Decedent’s SSN
START
Section II: Calculation of Nonresident Beneficiary Distributed/Distributable Income
A
B
C
Distributed/Distrib-
Total Distributed/
Distributed/
utable Income
Distributable
Distributable
PA-Source Income
per Beneficiary
Income %
Enter name of nonresident beneficiary
SSN/FEIN
(Section I, Line 8)
(Col A x Col B)
1.
1A.
1B.
1C.
2.
2A.
2B.
2C.
3.
3A.
3B.
3C.
4.
4A.
4B.
4C.
5.
5A.
5B.
5C.
6.
6A.
6B.
6C.
7.
7A.
7B.
7C.
8.
8A.
8B.
8C.
9. Nonresident beneficiary distributable income percentage totals from
9A.
other sheets. Include additional sheets/statements if necessary. ................
10. Total nonresident beneficiaries' distributable income percentage.
10A.
Add Lines1A through 9A and enter the amount here. ..................................
Section III: Nonresident Withholding Calculation
1. Total distributed/distributable PA-source income from Section I, Line 8. ................................. 1.
2. Total nonresident beneficiaries' distributed/distributable
income percentage from Section II, Line 10A. ....................................................................... 2.
3. Total nonresident share of distributed/distributable income. Multiply Line 1 times Line 2. ....... 3.
4. PA nonresident tax withheld. Multiply Line 3 times 3.07 percent (0.0307). ............................. 4.
Section IV: Allocation of Nonresident Withholding Tax
A
B
C
D
Nonresident
Total Nonresident
Beneficieary
Nonresident
Beneficiaries
Total Nonresident
Distributed/
Withholding Tax
Distributed/
Withholding Tax
Amount per
Distributable
Distributable
(Section III, Line 4)
Beneficiary
Income %
Income Percentage
SSN/FEIN
(Col A/Col B x Col C)
Enter name of nonresident beneficiary
(Section II, Line 10A)
(from Section II)
1.
1A.
1B.
1C.
1D.
2.
2A.
2B.
2C.
2D.
3.
3A.
3B.
3C.
3D.
4.
4A.
4B.
4C.
4D.
5.
5A.
5B.
5C.
5D.
6.
6A.
6B.
6C.
6D.
7.
7A.
7B.
7C.
7D.
8.
8A.
8B.
8C.
8D.
9. Nonresident beneficiary distributable income percentage totals from
9A.
9B.
9C.
9D.
other sheets. Include additional sheets/statements if necessary. ................
Side 2
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2019
Pennsylvania Department of Revenue
Instructions for PA-41 Schedule N
PA-Source Income and Nonresident Tax Withheld
PA-41 N IN 06-19
from PA Schedule C on Line 2a. See also the instructions
GENERAL INFORMATION
for Line 2c for Net Income or (Loss) From Multiple
Businesses and/or Farms.
PURPOSE OF SCHEDULE
Estates and trusts with nonresident beneficiaries use
NET INCOME OR (LOSS) FROM A FARM
Schedule N to determine the amount of total Pennsylvania-
If the estate or trust operates a farm located in
source income, the Pennsylvania-source distributed or
Pennsylvania, enter the amount of the farm income or (loss)
distributable income to nonresident beneficiaries and the
from PA Schedule F on Line 2a. See also the instructions
amount of the tax withheld for nonresident beneficiaries on
for Line 2c for Net Income or (Loss) From Multiple
their shares of distributed or distributable income.
Businesses and/or Farms.
WHO MUST USE
LINE 2b
Estates and trusts with nonresident individuals or
nonresident estates who have distributed or distributable
If the business or farm operates entirely within
Pennsylvania-source income must complete PA-41
Pennsylvania, enter 100 percent on Line 2b. If the business
Schedule N and any accompanying statements and submit
or farm operates both within and outside Pennsylvania,
it with the PA-41, Fiduciary Income Tax Return. Estates and
complete Schedule NRH and include the apportionment
trusts with beneficiaries that do not include nonresident
percentage from Section II, Line 5 of Schedule NRH on Line
individuals, nonresident estates and trusts and/or that do not
2b. See also the instructions for Line 2c for Net Income or
have distributed or distributable Pennsylvania-source
(Loss) From Multiple Businesses and/or Farms.
income are not required to complete PA-41 Schedule N.
LINE 2c
FORM INSTRUCTIONS
SINGLE BUSINESS OR FARM OPERATION
NAME
Multiply Line 2a times Line 2b and enter the result on Line
Enter the complete name of the estate or trust as shown on
2c.
the PA-41, Fiduciary Income Tax Return.
NET INCOME OR (LOSS) FROM MULTIPLE
FEIN OR DECEDENT’S SSN
BUSINESSES AND/OR FARMS
Enter the nine-digit federal employer identification number
If the estate or trust has multiple businesses or farms that it
(FEIN) of the estate or trust or the decedent’s Social
operates, include a statement or separate schedule for each
business or farm showing the amounts for Lines 2a, 2b and
Security number as shown on the PA-41, Fiduciary Income
2c for each operation. Add the amounts for Line 2c from the
Tax Return.
separate operations and enter the result on Line 2c.
An estate with an FEIN should not use the decedent’s
Social Security number (SSN).
LINE 2d
LINE INSTRUCTIONS
Include the Pennsylvania source income or (loss) reported
on Line 1 of any PA-20S/PA-65 Schedule NRK-1s from
SECTION I
partnerships, PA S corporations or entities formed as limited
liability companies classified as partnerships or PA S
corporations for federal income tax purposes. If reporting
LINE 1
income or (loss) from more than one PA-20S/PA-65
Enter the amount of any gambling winnings from
Schedule NRK-1, include a schedule showing the amounts
Pennsylvania sources except noncash prizes from the
for each entity.
Pennsylvania Lottery
LINE 2e
LINE 2a
Add the amounts on Lines 2c and 2d. If the result is a net
NET INCOME OR (LOSS) FROM A BUSINESS
loss, enter zero. Otherwise enter the total Pennsylvania-
If the estate or trust operates a business located in
source income from businesses and/or farms. Losses
Pennsylvania, enter the amount business income or (loss)
incurred by an estate or trust cannot be distributed.
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LINE 3a
LINE 5
Include the Pennsylvania source income from other estates
Include the amount of gain or (loss) from the sale,
and trusts as reported on Line 4 of any PA-41 Schedules
exchange or disposition of property located in Pennsylvania
NRK-1 issued to the estate or trust.
and reported on PA-41 Schedule D. Do not report the gain
or (loss) from the sale of intangible property such as stocks
LINE 6
and bonds held in trust in a Pennsylvania bank or trust
company. Report only the gains from sale of property used
Add the amounts on Lines 1, 2e, 3c, 4c and 5 and enter the
in a business or rental property or other tangible property
result here. This is the total Pennsylvania-source income
located in Pennsylvania. If reporting the gain or (loss) from
earned by the trust. This is the total amount of income the
the sale exchange or disposition of more than one property,
estate or trust would report if it were a nonresident estate or
include a statement or schedule providing the description
trust on Line 7 of the PA-41, Fiduciary Income Tax Return.
of each property along with the amount of gain or loss for
This amount should also agree with Line 1b on PA-41
each property.
Schedule DD.
LINE 3b
LINE 7
Include the Pennsylvania source gain or (loss) reported on
Enter the lesser of the amounts of Line 3b or Line 14b from
Line 2 of any PA-20S/PA-65 Schedule NRK-1s from
PA-41 Schedule DD.
partnerships, PA S corporations or entities formed as limited
liability companies classified as partnerships or PA S
LINE 8
corporations for federal income tax purposes. If reporting gain
Enter the lesser of Line 6 or Line 7. This is the amount of
or (loss) from more than one PA-20S/PA-65 Schedule NRK-
estate or trust income that is Pennsylvania-source income
1, include a schedule showing the amounts for each entity.
and is deemed to be distributed or distributable to its
nonresident beneficiaries.
LINE 3c
SECTION II
Add the amounts on Lines 3a and 3b. If the result is a net loss,
enter zero. Otherwise enter the total Pennsylvania-source gain
from the sale, exchange or disposition of property. Losses
LINES 1 THROUGH 8
incurred by an estate or trust cannot be distributed.
Enter the name and SSN of any nonresident individual or
the name and FEIN of any nonresident estate or trust
LINE 4a
receiving a distribution from the estate or trust. Do not enter
the information for any other type of nonresident beneficiary.
Include the amount of the net income or (loss) from rents,
royalties, patents and copyrights for property located in
LINES 1A THROUGH 8A
Pennsylvania as reported on PA Schedule E. All properties
reported on PA Schedule E must include a property address
Enter the year-end distributed or distributable income
and location otherwise the property will be assumed to be
percentage of each nonresident beneficiary as necessary.
Pennsylvania property.
The beneficiary’s year-end distribution percentage is either
obtained from the governing instrument or by taking the
LINE 4b
actual cash or property distributions made to the beneficiary
and any amounts credited or payable or required to be
Include the Pennsylvania source income or (loss) reported
currently distributed to the beneficiary and dividing that sum
on Line 3 of any PA-20S/PA-65 Schedule NRK-1s from
by the amount on Line 13a of PA-41 Schedule DD.
partnerships, PA S corporations or entities formed as limited
liability companies classified as partnerships or PA S
LINES 1B THROUGH 8B
corporations for federal income tax purposes. If reporting
income or (loss) from more than one PA-20S/PA-65
Enter the distributed or distributable Pennsylvania-source
Schedule NRK-1, include a schedule showing the amounts
income amount from PA-41 Schedule N, Section I, Line 8
for each entity.
on each line as necessary.
LINE 4c
LINES 1C THROUGH 8C
Add the amounts on Lines 4a and 4b. If the result is a net
Multiply the distributed or distributable income percentage
loss, enter zero. Otherwise, enter the total Pennsylvania-
in Column A times the Pennsylvania-source income amount
source income from rents, royalties, patents and copyrights.
in Column B for each beneficiary and enter the amount on
Losses incurred by an estate or trust cannot be distributed.
each line as necessary. The amount shown on each line
2
PA-41 N
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must match to the amount reported on Line 4 of the PA-41
receiving a distribution from the estate or trust. Do not enter
Schedule NRK-1 prepared for each nonresident individual
the information for any other type of nonresident beneficiary.
or nonresident estate or trust beneficiary.
LINES 1A THROUGH 8A
LINE 9A
Enter the distributed or distributable income percentage of
If there are more than eight nonresident individual and/or
each nonresident beneficiary as necessary from PA-41
nonresident estates or trusts, include a statement or
Schedule N, Section II, Lines 1A through 8A.
additional PA-41 Schedules N with Section II completed and
LINES 1B THROUGH 9B
add the amount of the nonresident beneficiaries’ distributed
or distributable income percentages from those schedules
Enter the total nonresident beneficiaries’ distributed or
and enter the total on this line for the first PA-41 Schedule
distributable Pennsylvania-source income percentage
N only.
amount from PA-41 Schedule N, Section II, Line 6a on each
line as necessary.
LINE 10A
LINES 1C THROUGH 9C
Add the percentages on Lines 1A through 9A and enter the
total percentage here and on PA-41 Schedule N, Section III,
Enter the amount of Pennsylvania nonresident tax
Line 2 and PA-41 Schedule N, Section IV, Lines 1B through
withheld from PA-41 Schedule N, Section III, Line 4 on
9B. This amount should not be greater than 100%.
each line as necessary.
SECTION III
LINES 1D THROUGH 8D
LINE 1
Divide the distributed or distributable income percentage for
each nonresident beneficiary in Column A by the total
Enter the total distributed or distributable Pennsylvania-source
nonresident beneficiaries’ distributed or distributable income
income amount from PA-41 Schedule N, Section I, Line 8.
percentage in Column B and multiply the result by the
Pennsylvania nonresident tax withheld in Column C and
LINE 2
enter the amount here. The amount shown on each line
must match to the amount reported on Line 6 of the PA-41
Enter the total nonresident beneficiaries’ distributable
Schedule NRK-1 prepared for each nonresident individual
Pennsylvania-source income percentage from PA-41
or nonresident estate or trust beneficiary.
Schedule N, Section II, Line 10A.
Divide the percentages as decimals (for example, 50%
LINE 3
equals 0.50) for the first part of this equation.
Multiply the total distributed or distributable Pennsylvania-
LINES 9A THROUGH 9D
source income from Line 1 times the total nonresident
beneficiaries’ distributed or distributable income percentage
If there are more than eight nonresident individuals and/or
from Line 2 and enter the result here.
nonresident estates or trusts, include a statement or
additional PA-41 Schedules N with Section IV completed
LINE 4
and add the amount of the nonresident beneficiaries
distributed or distributable income percentage and the
Multiply the total nonresidents’ share of distributed or
amount of nonresident withholding tax amount from those
distributable Pennsylvania-source income from Line 3 times
schedules and enter the total on this line for Column A and
3.07 percent (0.0307) and enter the result here and on Line
Column D, respectively, for the first PA-41 Schedule N only.
11 of the PA-41, Fiduciary Income Tax Return and on PA-41
Schedule N, Section IV, Lines 1C through 9C.
If $1 or less and the amount on Line 10 of the PA-41 is zero
or if the amount is $1 or less and there is more than one
nonresident beneficiary and Line 10 of the PA-41 is zero,
enter zero on Line 11 of the PA-41 and do not complete
Section IV of this schedule.
SECTION IV
LINES 1 THROUGH 8
Enter the name and SSN of any nonresident individual or
the name and FEIN of any nonresident estate or trust
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