FOREIGN ADDRESS INSTRUCTIONS
(OTHER THAN CANADA)
If the estate or trust is located outside the U.S., it is important
to write the foreign address on the PA-41 Schedule NRK-1
according to U.S. Postal Service standards.
Failure to use these standards may delay any refunds
requested or correspondence necessary to complete the
processing of the return.
To comply with foreign address standards, use the following
rules when completing the address portion of the PA-41
• Eliminate apostrophes, commas, periods and hyphens.
• Use all capital letters to write all lines.
• Write the name of the estate or trust in the space
• Write the name and title of the fiduciary in the space
• Write the address in the space provided, including street
and building name and number, apartment or suite
numbers, city name and city or provincial codes.
• Write only the name of the country in the space provided
for the city or post office.
• Write OC in the entry space for state to indicate out-of-
• Leave the ZIP code spaces on the PA-41 Schedule
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
CANADA ONLY FOREIGN ADDRESS INSTRUCTIONS
The same rules apply as for other foreign address
instructions. However, when the Canada address contains
a postal zone and two-character abbreviation 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
abbreviation 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 NRK-1 using the above
formats, please include a separate statement with the return
showing the complete address.
Enter the nine-digit Social Security number (SSN) if the
beneficiary of the estate or trust is an individual receiving
the PA-41 NRK-1.
LAST NAME, SUFFIX, FIRST NAME, MIDDLE INITIAL
If the beneficiary of the estate or trust is an individual, 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 NRK-1.
Enter the nine-digit SSN of the spouse of the beneficiary (if
jointly held) receiving the PA-41 Schedule NRK-1.
Enter the nine-digit federal employer identification number
(FEIN) of the entity beneficiary receiving the PA-41
NAME OF OWNER RECEIVING NRK-1
(IF OTHER THAN AN INDIVIDUAL)
If the beneficiary of the estate or trust is an estate, trust
partnership, PA S corporation, entity formed as a limited
liability company classified as a partnership or PA S
corporation for federal income tax purposes, enter the FEIN
and name of the entity receiving the PA-41 Schedule NRK-1.
If the PA-Schedule NRK-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 NRK-1. If the address has an
apartment number, suite or RR number, enter it after the
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 entity receiving the PA-41 Schedule NRK-
1. If there is no post office box, leave the second 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.
COMPLETING PA-41 SCHEDULE NRK-1