2 www.revenue.pa.gov
Include the amount of gain or (loss) from the sale,
exchange or disposition of property located in Pennsylvania
and reported on PA-41 Schedule D. Do not report the gain
or (loss) from the sale of intangible property such as stocks
and bonds held in trust in a Pennsylvania bank or trust
company. Report only the gains from sale of property used
in a business or rental property or other tangible property
located in Pennsylvania. If reporting the gain or (loss) from
the sale exchange or disposition of more than one property,
include a statement or schedule providing the description
of each property along with the amount of gain or loss for
each property.
Include the Pennsylvania source gain or (loss) reported on
Line 2 of any PA-20S/PA-65 Schedule NRK-1s from
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 gain
or (loss) from more than one PA-20S/PA-65 Schedule NRK-
1, include a schedule showing the amounts for each entity.
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
incurred by an estate or trust cannot be distributed.
Include the amount of the net income or (loss) from rents,
royalties, patents and copyrights for property located in
Pennsylvania as reported on PA Schedule E. All properties
reported on PA Schedule E must include a property address
and location otherwise the property will be assumed to be
Pennsylvania property.
Include the Pennsylvania source income or (loss) reported
on Line 3 of any PA-20S/PA-65 Schedule NRK-1s from
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
income or (loss) from more than one PA-20S/PA-65
Schedule NRK-1, include a schedule showing the amounts
for each entity.
Add the amounts on Lines 4a and 4b. If the result is a net
loss, enter zero. Otherwise, enter the total Pennsylvania-
source income from rents, royalties, patents and copyrights.
Losses incurred by an estate or trust cannot be distributed.
Include the Pennsylvania source income from other estates
and trusts as reported on Line 4 of any PA-41 Schedules
NRK-1 issued to the estate or trust.
Add the amounts on Lines 1, 2e, 3c, 4c and 5 and enter the
result here. This is the total Pennsylvania-source income
earned by the trust. This is the total amount of income the
estate or trust would report if it were a nonresident estate or
trust on Line 7 of the PA-41, Fiduciary Income Tax Return.
This amount should also agree with Line 1b on PA-41
Schedule DD.
Enter the lesser of the amounts of Line 3b or Line 14b from
PA-41 Schedule DD.
Enter the lesser of Line 6 or Line 7. This is the amount of
estate or trust income that is Pennsylvania-source income
and is deemed to be distributed or distributable to its
nonresident beneficiaries.
Enter the name and SSN of any nonresident individual or
the name and FEIN of any nonresident estate or trust
receiving a distribution from the estate or trust. Do not enter
the information for any other type of nonresident beneficiary.
Enter the year-end distributed or distributable income
percentage of each nonresident beneficiary as necessary.
The beneficiary’s year-end distribution percentage is either
obtained from the governing instrument or by taking the
actual cash or property distributions made to the beneficiary
and any amounts credited or payable or required to be
currently distributed to the beneficiary and dividing that sum
by the amount on Line 13a of PA-41 Schedule DD.
Enter the distributed or distributable Pennsylvania-source
income amount from PA-41 Schedule N, Section I, Line 8
on each line as necessary.
Multiply the distributed or distributable income percentage
in Column A times the Pennsylvania-source income amount
in Column B for each beneficiary and enter the amount on
each line as necessary. The amount shown on each line
LINE 3b
LINE 3c
LINE 4a
LINE 4b
LINE 4c
LINE 5
LINE 6
LINE 7
LINE 8
SECTION II
LINES 1 THROUGH 8
LINES 1A THROUGH 8A
LINE 3a
LINES 1B THROUGH 8B
LINES 1C THROUGH 8C
PA-41 N
