Form PA-40 Schedule J "Income From Estates or Trusts" - Pennsylvania

What Is Form PA-40 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-40, Pennsylvania Income Tax Return. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on May 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-40 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-40 Schedule J "Income From Estates or Trusts" - Pennsylvania

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1902910056
PA SCHEDULE J
Income from Estates or Trusts
PA-40 J 05-19 (FI)
2019
PA Department of Revenue
OFFICIAL USE ONLY
PA SCHEDULE J – Income from Estates or Trusts
START
Name shown first on the PA-40 (if filing jointly)
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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1902910056
PA SCHEDULE J
Income from Estates or Trusts
PA-40 J 05-19 (FI)
2019
PA Department of Revenue
OFFICIAL USE ONLY
PA SCHEDULE J – Income from Estates or Trusts
START
Name shown first on the PA-40 (if filing jointly)
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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PA-40 J IN 05-19
PA-40, Personal Income Tax Return). Enter the primary tax-
GENERAL INFORMATION
payer’s name even when only reporting the income from es-
tates or trusts for the spouse on a return filed using the
PURPOSE OF SCHEDULE
Married, Filing Jointly filing status.
Use PA-40 Schedule J to report the amount of distributed or
distributable estate or trust income reported to the taxpayer
SOCIAL SECURITY NUMBER
or spouse on PA-41 Schedule RK-1, Resident Schedule of
Enter the Social Security number (SSN) of the taxpayer.
Shareholder/Partner/Beneficiary Pass Through Income; PA-
Enter the primary taxpayer’s SSN also when reporting in-
41 Schedule NRK-1, Nonresident Schedule of Share-
come from estates or trusts only for the spouse on a return
holder/Partner/Beneficiary Pass Through Income; or federal
filed using the Married, Filing Jointly filing status.
Form 1041 Schedule K-1, Beneficiary’s Share of Income,
Deductions, Credits, etc.
LINE INSTRUCTIONS
IMPORTANT: Nonresident estates and trusts must file
a PA-41, Fiduciary Income Tax Return, and provide
LINE 1
each resident beneficiary with a PA-41 Schedule RK-1 when
income is distributed. Nonresident Estates and Trusts with
COLUMN (a)
PA-source income must also file a PA-41 and provide resi-
Enter the name of each estate or trust reporting income to
dent and nonresident beneficiaries with a PA-41 Schedule
the taxpayer or spouse.
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
SCHEDULE RK-1/NRK-1
fiduciary of an estate or trust will be subject to a $250
Check the box if the income from the estate or trust to the
penalty for each failure to provide PA-41 Schedules RK-1 or
beneficiary is being reported from a PA-41 Schedule RK-1
NRK-1.
or PA-41 Schedule NRK-1.
Refer to the PA Personal Income Tax Guide – Estates,
If federal Form 1041 Schedule K-1 is used to report
Trusts and Decedents section for additional information.
the income, you must include a copy of the federal
Schedule K-1 with paper-filed returns. For e-filed returns,
RECORDING DOLLAR AMOUNTS
you must fax the federal Form 1041 Schedule K-1 to the de-
partment or include a pdf file of federal Schedule K-1 with
Show money amounts in whole-dollars only. Eliminate any
the e-filed return.
amount less than $0.50 and increase any amount that is
T/S/J
$0.50 or more to the next highest dollar.
Enter a “T” if the beneficiary is the primary taxpayer (name
shown first on the PA-40). Enter an “S” if the beneficiary is
WHO MUST COMPLETE
the spouse. Enter a “J” if the taxpayer and spouse are joint
PA-40 Schedule J must be completed and included with an
beneficiaries.
originally filed PA-40, Personal Income Tax Return, if the tax-
COLUMN (b)
payer or spouse have any estate or trust income to report.
Enter the federal employer identification number (FEIN) of
An amended PA Schedule J must be included with Schedule
the estate or trust.
PA-40 X if increases or decreases in income amounts on PA
COLUMN (c)
Schedule J are discovered after an original or other
Enter the income of the estate or trust as reported on Line
amended return is filed with the department. Section III on
6 of PA-41 Schedule RK-1 or Line 4 of PA-41 Schedule
Page 2 of Schedule PA-40 X must be completed to explain
NRK-1. If PA Schedules RK-1 or NRK-1 are not provided
any increase or decrease to the amount of income from es-
use a federal 1041 Schedule K-1. Enter the result from
tates or trusts reported on an amended PA-40, Personal In-
adding the amounts on Lines 1 and 2a to any net combined
come Tax Return.
positive amount for Lines 3 and 4a, plus any positive
amounts on Line 5 and/or Line 6, plus any net combined
SCHEDULE INSTRUCTIONS
positive amount for Lines 7 and 8.
IDENTIFICATION INFORMATION
CAUTION: An estate or trust cannot distribute a loss
NAME
to a beneficiary. Therefore, all amounts listed in Col-
Enter the name of the taxpayer. If a jointly filed return, enter
umn (c) must be entered as positive numbers. In addition,
the name of the primary taxpayer (name shown first on the
the amounts on federal Schedule K-1 may not be correct for
www.revenue.pa.gov
PA-40 J
1
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PA personal income tax purposes. Contact the fiduciary of
LINE 3
the estate or trust to obtain the correct PA income.
Add the amounts on Lines 1 and 2 and enter the result on
LINE 2
PA-40 Schedule J and on Line 7 of the PA-40, Personal In-
come Tax Return.
Enter the amount of any estate or trust income reported to
an S corporation, partnership or limited liability company on:
Include any nonresident withholding reported on Line
Line 6 of a PA-20S/PA65 Schedule RK-1; Line 4 of any
6 of a PA-41 Schedule NRK-1 in Line 17 of the PA-40,
Personal Income Tax Return. When nonresident withholding
PA-20S/PA-65 Schedule NRK-1; Line 10 of an 1120S
from an estate or trust is included in Line 17, you must also
Schedule K-1 with estate or trust income as the description
provide a copy of the PA-41 Schedule NRK-1 with the PA-
or explanation for the line; or Line 11 of a 1065 Schedule K-
40, Personal Income Tax Return.
1 with estate or trust income as the description or explana-
tion for the line.
2
PA-40 J
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