Form PA-41 Schedule NRK-1 "Nonresident Schedule of Shareholder/ Partner/Beneficiary Pass Through Income, Loss and Credits" - Pennsylvania

What Is Form PA-41 Schedule NRK-1?

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;

Download a fillable version of Form PA-41 Schedule NRK-1 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 NRK-1 "Nonresident Schedule of Shareholder/ Partner/Beneficiary Pass Through Income, Loss and Credits" - Pennsylvania

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PA SCHEDULE NRK- 1
1804610051
Nonresident Schedule of Shareholder/
Partner/Beneficiary Pass Through
Income, Loss and Credits
PA-41 NRK-1 04-18
(FI)
2018
PA Department of Revenue
Suffix First Name
Last Name
M I
START
SSN
Spouse’s SSN
Phone Number
If jointly held
Name of Owner Receiving NRK-1 (if other than an individual)
FEIN
First Line of Address
:
Amended Schedule
Final
Owner
Shareholder’s stock ownership: ________%
Individual
Second Line of Address
Beneficiary’s year-end distribution: ________%
PA S Corp.
Partner’s percentage of:
All Other Corp.
City or Post Office
State
ZIP Code
Profit sharing: ________%
Estate/Trust
Loss sharing: ________%
Partnership
Ownership of capital: ________%
LLC
Exempt
Name of Entity Issuing NRK-1
Partner:
General Partner
City or Post Office
State
ZIP Code
Entity: (Fill in one oval only)
or LLC Member
- Manager
Estate/Trust
Partnership
FEIN
Revenue ID
Limited Partner
PA S Corp
LLC
or Other LLC
Fiscal Year
Short Year
Member
MM/DD/YY
MM/DD/YY
Begin
End
NOTE: Amounts from this schedule must be reported on the appropriate PA Tax Return.
Enter whole dollars only
1 PA-Taxable Business Income (Loss) from Operations . . . . . . . . . . . . .
1
If a loss, fill in the oval.
2 Net Gain (Loss) from the Sale, Exchange or Disposition of Property . .
2
If a loss, fill in the oval.
3
3 Net Income (Loss) from Rents, Royalties, Patents and Copyrights . . . .
If a loss, fill in the oval.
4 Income of/from Estates or Trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5 Gambling and Lottery Winnings (Loss) . . . . . . . . . . . . . . . . . . . . . . . . .
If a loss, fill in the oval.
5
6
6 PA Nonresident Tax Withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
7 Total Other Credits. Submit statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
8 Distributions of Cash, Marketable Securities, and Property - not including guaranteed payments . . . .
9
9 Guaranteed Payments for Capital or Other Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
10 All Other Guaranteed Payments for Services Rendered (PA-Apportioned Amount Only) . . . . . . . . .
11
11 Guaranteed Payments to the Retired Partner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If liquidating, fill in the oval.
12
12 Distributions from PA Accumulated Adjustments Account . . . . . . .
13
13 Distributions of Cash, Marketable Securities, and Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
14 Nontaxable income (loss) or nondeductible expenses required to . . . . . . .
If a loss, fill in the oval.
calculate owner’s economic investment. Submit statement.
15 Owner’s Share of IRC Section 179 allowed according to PA rules . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
16 Owner’s Share of Straight-Line Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
17 Partner’s Share of Nonrecourse Liabilities at year-end . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
18 Partner’s Share of Recourse Liabilities at year-end . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
1804610051
1804610051
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PA SCHEDULE NRK- 1
1804610051
Nonresident Schedule of Shareholder/
Partner/Beneficiary Pass Through
Income, Loss and Credits
PA-41 NRK-1 04-18
(FI)
2018
PA Department of Revenue
Suffix First Name
Last Name
M I
START
SSN
Spouse’s SSN
Phone Number
If jointly held
Name of Owner Receiving NRK-1 (if other than an individual)
FEIN
First Line of Address
:
Amended Schedule
Final
Owner
Shareholder’s stock ownership: ________%
Individual
Second Line of Address
Beneficiary’s year-end distribution: ________%
PA S Corp.
Partner’s percentage of:
All Other Corp.
City or Post Office
State
ZIP Code
Profit sharing: ________%
Estate/Trust
Loss sharing: ________%
Partnership
Ownership of capital: ________%
LLC
Exempt
Name of Entity Issuing NRK-1
Partner:
General Partner
City or Post Office
State
ZIP Code
Entity: (Fill in one oval only)
or LLC Member
- Manager
Estate/Trust
Partnership
FEIN
Revenue ID
Limited Partner
PA S Corp
LLC
or Other LLC
Fiscal Year
Short Year
Member
MM/DD/YY
MM/DD/YY
Begin
End
NOTE: Amounts from this schedule must be reported on the appropriate PA Tax Return.
Enter whole dollars only
1 PA-Taxable Business Income (Loss) from Operations . . . . . . . . . . . . .
1
If a loss, fill in the oval.
2 Net Gain (Loss) from the Sale, Exchange or Disposition of Property . .
2
If a loss, fill in the oval.
3
3 Net Income (Loss) from Rents, Royalties, Patents and Copyrights . . . .
If a loss, fill in the oval.
4 Income of/from Estates or Trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5 Gambling and Lottery Winnings (Loss) . . . . . . . . . . . . . . . . . . . . . . . . .
If a loss, fill in the oval.
5
6
6 PA Nonresident Tax Withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
7 Total Other Credits. Submit statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
8 Distributions of Cash, Marketable Securities, and Property - not including guaranteed payments . . . .
9
9 Guaranteed Payments for Capital or Other Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
10 All Other Guaranteed Payments for Services Rendered (PA-Apportioned Amount Only) . . . . . . . . .
11
11 Guaranteed Payments to the Retired Partner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If liquidating, fill in the oval.
12
12 Distributions from PA Accumulated Adjustments Account . . . . . . .
13
13 Distributions of Cash, Marketable Securities, and Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
14 Nontaxable income (loss) or nondeductible expenses required to . . . . . . .
If a loss, fill in the oval.
calculate owner’s economic investment. Submit statement.
15 Owner’s Share of IRC Section 179 allowed according to PA rules . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
16 Owner’s Share of Straight-Line Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
17 Partner’s Share of Nonrecourse Liabilities at year-end . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
18 Partner’s Share of Recourse Liabilities at year-end . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
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2018
Pennsylvania Department of Revenue
Instructions for PA-41 Schedule NRK-1
Nonresident Schedule of Shareholder/Partner/Beneficiary
Pass Through Income, Loss and Credits
PA-41 NRK-1 IN 04-18
Who Should Receive a PA-41
NRK-1, an amended PA-41 Schedule
GENERAL INFORMATION
Schedule NRK-1
NRK-1 must be forwarded to the PA
A PA-41 Schedule NRK-1 must be pre-
Department of Revenue with the
PURPOSE OF SCHEDULE
pared and provided to every nonresident
amended tax return, and a copy must be
Estates and trusts use PA-41 Schedule
provided to each beneficiary.
beneficiary who is an individual. A copy
NRK-1 to report the Pennsylvania-source
of the PA-41 Schedule NRK-1 for each
An amended PA-41, Fiduciary Income
income of estates and trusts and PA
nonresident beneficiary who is an individ-
Tax Return and an amended PA-41
nonresident tax withheld to each non-
ual must accompany the estate’s/trust’s
Schedule NRK-1 for each beneficiary
resident individual or nonresident estate
PA-41, Fiduciary Income Tax Return.
must also be filed to correct any error on
and trust beneficiary. A PA-41 Schedule
The estate or trust must prepare and
or reflect any change to the PA-41, Fidu-
NRK-1 is also used to report the Penn-
provide both PA-41 Schedules RK-1 and
ciary Income Tax Return, whether or not
sylvania-source income of the estate
NRK-1 to any beneficiary that was a/an:
an amended federal Form 1041 was
or trust for each resident or nonresident
filed for that year.
Individual who was a part-year
partnership, PA S corporation or entity
Pennsylvania resident;
To amend an original PA-41 Schedule
formed as a limited liability company
Estate or trust;
NRK-1, use a blank schedule for the tax
classified as a partnership or PA S cor-
year to be amended and fill in the
PA S corporation;
poration for federal income tax purposes.
“Amended Schedule” oval at the top of
Partnership; or
Nonresident estate and trust beneficiar-
the schedule. Do not send a copy of the
Entity formed as a limited liability
ies are subject to Pennsylvania personal
original schedule.
company classified as a partnership
income tax on their shares of the estate
Complete the schedule by entering the
or PA S corporation for federal
or trust’s distributed or distributable
corrected information and submit it with
income tax purposes.
Pennsylvania-source income. Resident
the amended PA-41, Fiduciary Income
Both schedules for each such beneficiary
estate and trust beneficiaries are subject
Tax Return. See “Where To File” in the
must also be submitted with the PA-41,
to tax on their shares of the estate or
PA-41 instructions.
Fiduciary Income Tax Return.
trust’s distributed or distributable income,
regardless of income source.
IMPORTANT: The department
COMPLETING
does not accept federal Form 1041
PA-41 SCHEDULE NRK-1
Nonresident Beneficiary
Schedule K-1 because the schedule
Residency Status
does not properly reflect the classified
Foreign Address Instructions
The fiduciary of an estate or trust must
Pennsylvania-taxable income amounts.
(other than Canada)
determine (through reasonable means)
If the estate or trust is located outside
PA-41 Schedules RK-1 submitted to
the residency status of each individual
the U.S., it is important to write the
nonresident and entity beneficiaries
and/or estate or trust beneficiary. A
foreign address on the PA-41 Schedule
(including nonresident estates and trusts)
fiduciary of an estate or trust that fails to
NRK-1 according to U.S. Postal Service
should reflect the taxable income to
keep an accurate list of beneficiaries
standards.
Pennsylvania as if the nonresident
may be subject to the tax, penalty and
beneficiary was a Pennsylvania resident
Failure to use these standards may
interest of any beneficiary who was
even if the estate or trust preparing them
delay any refunds requested or corre-
provided a PA-41 Schedule NRK-1 when
is a nonresident.
spondence necessary to complete the
a PA-41 Schedule RK-1 should have
processing of the return.
PA-41 Schedules NRK-1 issued to non-
been provided.
resident beneficiaries should reflect just
To comply with foreign address stan-
PA Tax Withheld for
the Pennsylvania-source income taxable
dards, use the following rules when
Nonresident Beneficiaries
to those beneficiaries. Additionally, only
completing the address portion of the
Each nonresident Individual or nonresi-
PA-41 Schedules NRK-1 issued to
PA-41 Schedule NRK-1.
dent estate or trust must also have PA
nonresident individuals and nonresident
Eliminate apostrophes, commas,
estates or trusts should reflect PA tax
income tax withheld at a rate of 3.07
periods and hyphens.
withheld for nonresident beneficiaries.
percent (0.0307) on their shares of the
Use all capital letters to write all lines.
estate or trust’s distributed or distributable
How To Amend
Write the name of the estate or trust
Pennsylvania-source income. Complete
PA-41 Schedule NRK-1
in the space provided.
PA-41 Schedule N to determine the
Where an amendment to the PA-41,
amount of withholding for each nonresi-
Write the name and title of the fidu-
Fiduciary Income Tax Return, results in
dent beneficiary subject to withholding.
a need to amend the PA-41 Schedule
ciary in the space provided.
www.revenue.pa.gov
PA-41 NRK-1
1
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Last Name, Suffix, First Name,
IMPORTANT: If the address has
Write the address in the space pro-
Middle Initial
only a post office box, enter on the
vided, including street and building
If the beneficiary of the estate or trust is
first line of address.
name and number, apartment or
an individual, enter the last name; suffix
suite numbers, city name and city or
City, State and ZIP Code
such as Jr., Sr., etc; first name and middle
provincial codes.
Enter the appropriate information of the
initial of the individual beneficiary who is
individual or entity beneficiary receiving
Write only the name of the country
receiving the PA-41 Schedule NRK-1.
the PA-41 Schedule NRK-1 in each box.
in the space provided for the city or
Spouse’s SSN
Eliminate all punctuation such as apos-
post office.
Enter the nine-digit SSN of the spouse
trophes, commas, periods and hyphens.
Write OC in the entry space for state
of the beneficiary (if jointly held) receiving
Name of Entity Issuing NRK-1
to indicate out-of-country.
the PA-41 Schedule NRK-1.
Enter the name of the estate or trust
Leave the ZIP code spaces on the
FEIN
issuing the PA-41 Schedule NRK-1.
PA-41 Schedule NRK-1 blank.
Enter the nine-digit federal employer
City, State and ZIP Code
identification number (FEIN) of the entity
Providing the address in this format will
Enter the appropriate information in
beneficiary receiving the PA-41 Schedule
better ensure that the department is able
each box of the estate or trust issuing
NRK-1.
to send a refund on a timely basis or
the PA-41 Schedule NRK-1. Eliminate
Name of Owner
contact the estate or trust if additional
all punctuation such as apostrophes,
Receiving NRK-1
information is required.
commas, periods and hyphens.
(If Other Than an Individual)
Below is an example of a properly com-
FEIN
If the beneficiary of the estate or trust is
pleted foreign address.
an estate, trust partnership, PA S corpo-
Enter the nine-digit federal employer
ration, entity formed as a limited liability
identification number (FEIN) of the
Foreign Address Example.
company classified as a partnership or
estate or trust issuing the PA-41 Schedule
DIETRIC-FISCHER INGE TRUST
PA S corporation for federal income tax
NRK-1.
PATRIK FISCHER TTEE
purposes, enter the FEIN and name of
WEIMARER STR 7 5300 BONN 1
Revenue ID
the entity receiving the PA-41 Schedule
GERMANY OC
This field is not applicable for estates
NRK-1.
and trusts.
Canada Only Foreign Address
If the PA-Schedule NRK-1 is being issued
Instructions
Amended Schedule
to an individual beneficiary, leave this
The same rules apply as for other for-
If the estate or trust is filing an amended
field blank.
PA-41, Fiduciary Tax Return, and the
eign address instructions. However,
First Line of Address
amount of income distributed to a non-
when the Canada address contains a
Enter the street address of the individual
resident beneficiary changes, fill in the
postal zone and two-character abbrevi-
or entity beneficiary receiving the PA-41
amended schedule oval.
ation for provinces and territories, there
Schedule NRK-1. If the address has an
are special spacing rules for the address
Final
apartment number, suite or RR number,
line for the PA-41 Schedule RK-1. On
enter it after the street address.
If this is the final year of distributions to
mail to Canada, there must be two
the beneficiary from the estate or trust,
The U.S. Postal Service preference is to
spaces between the province abbrevia-
fill in the final oval.
put the actual delivery address on the
tion and the postal code. Below is an ex-
line immediately above the city, state
Beneficiary’s Year-End
ample of a properly completed Canada
and ZIP Code.
Distribution
foreign address.
Enter the beneficiary’s percentage of
NOTE: If the street address along
year-end distributions from the estate
SAUNDERS HELEN ESTATE OF
with the apartment number, suite
or trust for the ratio of the beneficiary’s
JANET SAUNDERS EXECUTRIX
or RR number does not fit on the first
taxable distribution as reported on
9 BOW ST OTTAWA ON K1A 0B1
line of address, then enter the street
PA-41 Schedule NRK-1, Line 4 to the
CANADA OC
address on the second line of address
total distribution as reported on PA-41,
and the apartment number, suite or RR
If the estate or trust’s address does not
Fiduciary Income Tax Return, Line 8.
number on the first line of address.
fit in the available spaces on the PA-41
Second Line of Address
Valid values are: “00000” to
Schedule NRK-1 using the above
Enter the post office box, if appropriate,
“10000”, where 10000 = 100%
formats, please include a separate
of the individual or entity beneficiary entity
statement with the return showing the
Decimal point is implied after 3rd
receiving the PA-41 Schedule NRK-1.
complete address.
character from the left
If there is no post office box, leave the
second line of the address blank. Elimi-
e.g. to indicate 33.33%, the value
PART I
nate all punctuation such as apostrophes,
should be “03333”
commas, periods and hyphens.
GENERAL INFORMATION
e.g. to indicate 25%, the values
For a foreign address, enter the city or
should be “02500”
municipal designation. See the Foreign
SSN
Address Example.
Enter the nine-digit Social Security
Owner
number (SSN) if the beneficiary of the
Fill in the oval that designates what type
For a Canadian address, enter the city
estate or trust is an individual receiving
of beneficiary received the PA-41 NRK-1.
and postal delivery zone number. See
the PA-41 NRK-1.
the Canada Address Example.
Fill in one oval only.
2
PA-41 NRK-1
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Entity
Do not enter any amounts on
Amounts properly paid out of corpus
Fill in the estate or trust oval only.
Lines 1 through 3, Line 5 and
as a gift or bequest of a specific
Lines 7 through 18
amount of money;
Fiscal Year
Amounts required to have been dis-
If the estate or trust does not file on a
LINE 4
tributed in any prior taxable year; or
calendar-year basis, fill in the oval.
The market value of property distrib-
If the beneficiary is an individual or
Enter month, day and year (MMDDYY)
uted in kind as a gift or bequest of
when the fiscal year begins and ends.
estate or trust, enter the beneficiary’s
the specific property.
share of income from Part 2 of PA-41
Short Year
Schedule N for the beneficiary named
LINE 5
A short year is an accounting period
on this PA-41 Schedule NRK-1. If the
shorter than one year (and not a 52-53
beneficiary is an entity other than an
Do not enter an amount on Line 5.
week taxable year).
estate or trust, use the following formula to
determine the amount of Pennsylvania-
A short-year return is required for the
LINE 6
source income for each nonresident
following reasons:
If the beneficiary is an individual or
beneficiary:
Changes in the annual accounting
estate or trust, enter the beneficiary’s
period. For example, the entity
A x B = Pennsylvania-Source Income of
share of nonresident tax withheld from
changes from a fiscal to a calendar
Nonresident Beneficiary Reported on
Part 4 of PA-41 Schedule N for the ben-
filer;
Schedule NRK-1 Line 4.
eficiary named on this PA-41 Schedule
An entity is in existence during only
NRK-1.
Where:
part of the tax year. For example,
A = Total distributed or distributable
If the beneficiary is an entity other than
the estate or trust tax year is the
Pennsylvania-source income from
an estate or trust, do not complete this
initial year.
Part 1, Line 8 of PA-41 Schedule N.
line.
If Schedule N is not required, the
See “How to File a Short-Year Return” in
If nonresident tax was withheld,
lesser of Line 3b or Line 14b of
the PA-41, Fiduciary Income Tax Return
include this amount on Line 17
PA-41 Schedule DD
instructions.
of the PA-40, Individual Income Tax
B = Beneficiary’s year-end distribution
Return, for a beneficiary that is an
LINE INSTRUCTIONS
percentage. The beneficiary’s
individual or include the amount on Line
14 of the PA-41, Fiduciary Income Tax
year-end distribution percentage
Return, for a beneficiary that is an estate
is obtained by taking the actual
PART II
or trust.
cash or property distributions
made to the beneficiary and any
LINES 1 THROUGH 3
LINE 7 THROUGH 18
amounts credited or payable or
required to be currently distributed
SHAREHOLDER/PARTNER/
Do not enter any amounts on Lines 7
to the beneficiary and dividing that
BENEFICIARY DISTRIBUTIVE
through 18.
sum by the amount on Line 13a of
SHARE OF PENNSYLVANIA-
PA-41 Schedule DD.
SOURCE INCOME (LOSS)
Do not enter any amounts on Lines 1
Calculate the beneficiary’s year-
through 3.
end distribution percentage as if
the beneficiary was a resident taxpayer.
Do not report the income of
beneficiaries of estates and trusts
CAUTION:
When
calculating
on any lines of PA-41 Schedule NRK-1
beneficiary’s year-end distribution
percentage, do not take into account:
except Line 4.
www.revenue.pa.gov
PA-41 NRK-1
3
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