Pennsylvania PA Schedule J - Income from Estates or Trusts
Extracted from PDF file 2019-pennsylvania-form-pa-40-j.pdf, last modified October 2011
PA Schedule J - Income from Estates or TrustsPA SCHEDULE J 1902910056 Income from Estates or Trusts PA-40 J 05-19 (FI) PA Department of Revenue START 2019 OFFICIAL USE ONLY PA SCHEDULE J – Income from Estates or Trusts 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. 1902910056 Reset Entire Form TOP OF PAGE 1902910056 NEXT PAGE PRINT Pennsylvania Department of Revenue 2019 Instructions for PA-40 Schedule J Income from Estates or Trusts PA-40 J IN 05-19 GENERAL INFORMATION PURPOSE OF SCHEDULE Use PA-40 Schedule J to report the amount of distributed or distributable estate or trust income reported to the taxpayer or spouse on PA-41 Schedule RK-1, Resident Schedule of Shareholder/Partner/Beneficiary Pass Through Income; PA41 Schedule NRK-1, Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income; or federal Form 1041 Schedule K-1, Beneficiary’s Share of Income, Deductions, Credits, etc. IMPORTANT: Nonresident estates and trusts must file a PA-41, Fiduciary Income Tax Return, and provide each resident beneficiary with a PA-41 Schedule RK-1 when income is distributed. Nonresident Estates and Trusts with PA-source income must also file a PA-41 and provide resident and nonresident beneficiaries with a PA-41 Schedule 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 fiduciary of an estate or trust will be subject to a $250 penalty for each failure to provide PA-41 Schedules RK-1 or NRK-1. Refer to the PA Personal Income Tax Guide – Estates, Trusts and Decedents section for additional information. RECORDING DOLLAR AMOUNTS Show money amounts in whole-dollars only. Eliminate any amount less than $0.50 and increase any amount that is $0.50 or more to the next highest dollar. WHO MUST COMPLETE PA-40 Schedule J must be completed and included with an originally filed PA-40, Personal Income Tax Return, if the taxpayer or spouse have any estate or trust income to report. An amended PA Schedule J must be included with Schedule PA-40 X if increases or decreases in income amounts on PA Schedule J are discovered after an original or other amended return is filed with the department. Section III on Page 2 of Schedule PA-40 X must be completed to explain any increase or decrease to the amount of income from estates or trusts reported on an amended PA-40, Personal Income Tax Return. SCHEDULE INSTRUCTIONS IDENTIFICATION INFORMATION NAME Enter the name of the taxpayer. If a jointly filed return, enter the name of the primary taxpayer (name shown first on the www.revenue.pa.gov PREVIOUS PAGE PA-40, Personal Income Tax Return). Enter the primary taxpayer’s name even when only reporting the income from estates or trusts for the spouse on a return filed using the Married, Filing Jointly filing status. SOCIAL SECURITY NUMBER Enter the Social Security number (SSN) of the taxpayer. Enter the primary taxpayer’s SSN also when reporting income from estates or trusts only for the spouse on a return filed using the Married, Filing Jointly filing status. LINE INSTRUCTIONS LINE 1 COLUMN (a) Enter the name of each estate or trust reporting income to the taxpayer or spouse. SCHEDULE RK-1/NRK-1 Check the box if the income from the estate or trust to the beneficiary is being reported from a PA-41 Schedule RK-1 or PA-41 Schedule NRK-1. If federal Form 1041 Schedule K-1 is used to report the income, you must include a copy of the federal Schedule K-1 with paper-filed returns. For e-filed returns, you must fax the federal Form 1041 Schedule K-1 to the department or include a pdf file of federal Schedule K-1 with the e-filed return. T/S/J Enter a “T” if the beneficiary is the primary taxpayer (name shown first on the PA-40). Enter an “S” if the beneficiary is the spouse. Enter a “J” if the taxpayer and spouse are joint beneficiaries. COLUMN (b) Enter the federal employer identification number (FEIN) of the estate or trust. COLUMN (c) Enter the income of the estate or trust as reported on Line 6 of PA-41 Schedule RK-1 or Line 4 of PA-41 Schedule NRK-1. If PA Schedules RK-1 or NRK-1 are not provided use a federal 1041 Schedule K-1. Enter the result from adding the amounts on Lines 1 and 2a to any net combined positive amount for Lines 3 and 4a, plus any positive amounts on Line 5 and/or Line 6, plus any net combined positive amount for Lines 7 and 8. CAUTION: An estate or trust cannot distribute a loss to a beneficiary. Therefore, all amounts listed in Column (c) must be entered as positive numbers. In addition, the amounts on federal Schedule K-1 may not be correct for PA-40 J NEXT PAGE 1 PA personal income tax purposes. Contact the fiduciary of the estate or trust to obtain the correct PA income. LINE 3 LINE 2 Add the amounts on Lines 1 and 2 and enter the result on PA-40 Schedule J and on Line 7 of the PA-40, Personal Income Tax Return. Enter the amount of any estate or trust income reported to an S corporation, partnership or limited liability company on: Line 6 of a PA-20S/PA65 Schedule RK-1; Line 4 of any PA-20S/PA-65 Schedule NRK-1; Line 10 of an 1120S Schedule K-1 with estate or trust income as the description or explanation for the line; or Line 11 of a 1065 Schedule K1 with estate or trust income as the description or explanation for the line. 2 PA-40 J PREVIOUS PAGE Include any nonresident withholding reported on Line 6 of a PA-41 Schedule NRK-1 in Line 17 of the PA-40, Personal Income Tax Return. When nonresident withholding from an estate or trust is included in Line 17, you must also provide a copy of the PA-41 Schedule NRK-1 with the PA40, Personal Income Tax Return. www.revenue.pa.gov RETURN TO FORM
2019 PA Schedule J - Income from Estates or Trusts (PA-40 J)
More about the Pennsylvania Form PA-40 J Individual Income Tax TY 2019
We last updated the PA Schedule J - Income from Estates or Trusts in January 2020, so this is the latest version of Form PA-40 J, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form PA-40 J directly from TaxFormFinder. You can print other Pennsylvania tax forms here.
Related Pennsylvania Individual Income Tax Forms:
|Form Code||Form Name|
|Form PA-40||Pennsylvania Income Tax Return|
|Form PA-40 PA-V||PA-40 Payment Voucher|
|Form PA-40 W-2S||PA Schedule W-2S - Wage Statement Summary|
|PA-40||Income Tax Return|
|Form PA-40 A||PA Schedule A - Interest Income|
|Form PA-40 SP||PA Schedule SP - Special Tax Forgiveness|
|Form PA-40 B||PA Schedule B - Dividend Income|
|Form PA-40 UE||PA Schedule UE - Allowable Employee Business Expenses|
|Form PA-40 C||PA Schedule C - Profit or Loss From Business or Profession|
|Form PA-40 T||PA Schedule T - Gambling and Lottery Winnings|
Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form PA-40 J from the Department of Revenue in January 2020.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Pennsylvania Form PA-40 J
We have a total of six past-year versions of Form PA-40 J in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2019 PA Schedule J - Income from Estates or Trusts (PA-40 J)
2018 PA Schedule J - Income from Estates or Trusts (PA-40 J)
2017 PA Schedule J - Income from Estates or Trusts (PA-40 J)
2016 PA Schedule J - Income from Estates or Trusts (PA-40 J)
2015 PA Schedule J - Income from Estates or Trusts (PA-40 J)
2014 PA Schedule J - Income from Estates or Trusts (PA-40 J)
While we do our best to keep our list of Pennsylvania Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.