2 www.revenue.pa.gov
Providing the address in this format will
better ensure that the department is able
to send a refund on a timely basis or
contact the estate or trust if additional
information is required.
Below is an example of a properly
completed foreign address.
Foreign Address Example.
DIETRIC-FISCHER INGE TRUST
PATRIK FISCHER TTEE
WEIMARER STR 7 5300 BONN 1
GERMANY OC
Canada Only Foreign Address
Instructions
The same rules apply as for other for-
eign address instructions. However,
when the Canada address contains a
postal zone and two-character abbrevi-
ation for provinces and territories, there
are special spacing rules for the address
line for the PA-41 Schedule RK-1. On
mail to Canada, there must be two
spaces between the province abbrevia-
tion and the postal code. Below is an
example of a properly completed
Canada foreign address.
SAUNDERS HELEN ESTATE OF
JANET SAUNDERS EXECUTRIX
9 BOW ST OTTAWA ON K1A 0B1
CANADA OC
If the estate or trust’s address does not
fit in the available spaces on the PA-41
Schedule RK-1 using the above formats,
please include a separate statement
with the return showing the complete
address.
SSN
Enter the nine-digit Social Security
number (SSN) if the beneficiary of the
estate or trust is an individual receiving
the PA-41 Schedule RK-1.
Last Name, Suffix, First Name,
Middle Initial
Enter the last name; suffix such as Jr.,
Sr., etc; first name and middle initial of
the individual beneficiary who is receiving
the PA-41 Schedule RK-1.
Spouse’s SSN
Enter the nine-digit SSN of the spouse
of the beneficiary (if jointly held) receiving
the PA-41 Schedule RK-1.
FEIN
Enter the nine-digit federal employer
identification number (FEIN) of the entity
beneficiary receiving the PA-41 Schedule
RK-1.
Name of Owner Receiving
RK-1 (Other Than an Individual)
If the beneficiary of the estate or trust is
an estate, trust a partnership, PA S
corporation or entity formed as a limited
liability company classified as a partner-
ship or PA S corporation for federal
income tax purposes, enter the FEIN
and name of the entity receiving the
PA-41 Schedule RK-1. If the PA Schedule
RK-1 is being issued to an individual
beneficiary, leave this field blank.
First Line of Address
Enter the street address of the individual
or entity beneficiary receiving the PA-41
Schedule RK-1. If the address has an
apartment number, suite or RR number,
enter it after the street address. Eliminate
all punctuation such as apostrophes,
commas, periods and hyphens.
The U.S. Postal Service preference is to
put the actual delivery address on the
line immediately above the city, state
and ZIP Code.
NOTE: If the street address along
with the apartment number, suite
or RR number does not fit on the first
line of address, then enter the street
address on the second line of address
and the apartment number, suite or RR
number on the first line of address.
Second Line of Address
Enter the post office box, if appropriate,
of the individual or entity beneficiary
receiving the PA-41 Schedule RK-1. If
there is no post office box, leave the sec-
ond line of the address blank. Eliminate
all punctuation such as apostrophes,
commas, periods and hyphens.
For a foreign address, enter the city or
municipal designation. See the Foreign
Address Example.
For a Canadian address, enter the city
and postal delivery zone number. See
the Canada Address Example.
IMPORTANT: If the address has
only a post office box, enter on the
first line of address.
City, State and ZIP Code
Enter the appropriate information of the
individual or entity beneficiary receiving
the PA-41 Schedule RK-1 in each box.
Eliminate all punctuation such as apos-
trophes, commas, periods and hyphens.
Name of Entity Issuing RK-1
Enter the name of the estate or trust
issuing the PA-41 Schedule RK-1.
City, State and ZIP Code
Enter the appropriate information of the
estate or trust issuing the PA-41 Schedule
RK-1 in each box. Eliminate all punctu-
ation such as apostrophes, commas,
periods and hyphens.
FEIN
Enter the nine-digit FEIN of the estate or
trust issuing the PA-41 Schedule RK-1.
Revenue ID
This field is not applicable for estates
and trusts.
Amended Schedule
If the estate or trust is filing an amended
PA-41, Fiduciary Tax Return, and the
amount of income distributed to a resident
beneficiary changes, fill in the amended
schedule oval.
Final
If this is the final year of distributions to
the beneficiary from the estate or trust,
fill in the final oval.
Beneficiary’s Year-End
Distribution
Enter the beneficiary’s percentage of
year-end distributions from the estate
or trust for the ratio of the beneficiary’s
taxable distribution as reported on PA-41
Schedule RK-1, Line 6 to the total distri-
bution as reported on PA-41, Fiduciary
Income Tax Return, Line 8.
If a beneficiary who is an individual and
part-year resident or an entity benefici-
ary, calculate and enter the percentage
as if a resident taxpayer.
Owner
Fill in the oval that designates what type
of beneficiary received the PA-41 RK-1.
Fill in one oval only.
Entity
Fill in the estate or trust oval only.
Fiscal Year
If the estate or trust does not file on a
calendar-year basis, fill in the oval.
Enter month, day and year (MMDDYY)
when the fiscal year begins and ends.
Short Year
A short year is an accounting period
GENERAL INFORMATION
PART I
Valid values are: “00000” to
“10000”, where 10000 = 100%
Decimal point is implied after 3rd
character from the left
e.g. to indicate 33.33%, the value
should be “03333”
e.g. to indicate 25%, the values
should be “02500”
PA-41 RK-1
