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Pennsylvania Free Printable 2023 PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld (PA-41 N) for 2024 Pennsylvania PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld

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PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld
2023 PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld (PA-41 N)

IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING PA-41 SCHEDULE N 2310510058 PA-Source Income and Nonresident Tax Withheld START HERE PA-41 N 03-23 (FI) PA Department of Revenue 2023 OFFICIAL USE ONLY Name as shown on PA-41 Federal EIN or Decedent’s SSN ➜ Include the amount of PA-source income or loss reported: on PA-20S/PA-65 Schedules NRK-1 from all partnerships, PA S corporations, or entities formed as limited liability companies classified as a partnership or PA S corporation for federal income tax purposes; on PA-41 Schedules NRK-1 from estates and trusts; from sales of property located in PA; as rents and royalties income from property located in PA and/or income from patents and copyrights utilized in PA; as gambling and lottery winnings from wagers placed in PA (except noncash prizes from the PA Lottery); and/or from businesses or farms operated in PA. Section I: Calculation of Distributed/Distributable PA-Source Income 1. 1. Net gambling and lottery winnings from PA sources. ....................................................................... 2a. Net income or (loss) from the operation of a business or farm with PA activity as reported on PA Schedule C or PA Schedule F. ................................................................................. 2a. 2b. Apportionment percentage as calculated by PA Schedule NRH. ..................................................... 2b. 2c. PA-source business or farm income or (loss). Multiply Line 2a times Line 2b and enter here. Include a separate schedule or worksheet if more than one Schedule C or Schedule F, or if Schedules C and F are both present for the estate or trust............................... 2c. 2d. PA-source business income or (loss) from partnerships, PA S corporations, or entities formed as limited liability companies. Include a statement if more than one entity. ............. 2d. 2e. Total PA-source income from business or farm. Add Lines 2c and 2d and enter here. Do not enter an amount less than zero. ........................................................................................... 2e. 3a. Net gain or (loss) from the sale, exchange or disposition of property located in PA. ....................... 3a. 3b. PA-source net gain or (loss) from the sale, exchange or dispostion of property from partnerships, PA S corporations or entities formed as limited liability companies. Include a statement if more than one entity. ..................................................................................... 3b. 3c. Total PA-source gain from the sale, exchange or disposition of property. Add Lines 3a and 3b and enter here. Do not enter an amount less than zero. ...................................................... 3c. 4a. Net income or (loss) from rents and royalties from property located in PA and net income or (loss) from patents and copyrights utilized in PA as reported on PA Schedule E. ....................... 4a. 4b. PA-source net income or (loss) from rents, royalties, patents and copyrights from partnerships, PA S corporations or entities formed as limited liability companies. Include a statement if more than one entity. ..................................................................................... 4b. 4c. Total PA-source income from rents, royalties, patents and copyrights. Add Lines 4a and 4b and enter here. Do not enter an amount less than zero. ...................................................... 4c. 5. 5. Estate or trust income from PA sources. Include a schedule if from more than one estate or trust. 6. Total PA-source income. Add the amounts from Lines 1, 2e, 3c, 4c and 5 and enter here. ............. 6. 7. Enter the lesser of Line 3b or 14b from PA-41 Schedule DD. .......................................................... 7. 8. Total distributed/distributable PA-source income. Enter the lesser of Line 6 or Line 7 here. ........... 8. 2310510058 Reset Entire Form TOP OF PAGE 2310510058 PAGE 1 NEXT PAGE PRINT IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING PA-41 SCHEDULE N 2310610056 PA-Source Income and Nonresident Tax Withheld PA-41 N 03-23 (FI) PA Department of Revenue 2023 OFFICIAL USE ONLY START Name as shown on PA-41 Federal EIN or Decedent’s SSN ➜ Section II: Calculation of Nonresident Beneficiary Distributed/Distributable Income Enter name of nonresident beneficiary SSN/FEIN A B C Distributed/ Distributable Income % Total Distributed/ Distributable PA-Source Income (Section I, Line 8) Distributed/Distributable Income per Beneficiary (Col A x Col B) 1. 1A. 1B. 1C. 2. 2A. 2B. 2C. 3. 3A. 3B. 3C. 4. 4A. 4B. 4C. 5. 5A. 5B. 5C. 6. 6A. 6B. 6C. 7. 7A. 7B. 7C. 8. 8A. 8B. 8C. 9. Nonresident beneficiary distributable income percentage totals from other sheets. Include additional sheets/statements if necessary. ................ 9A. 10. Total nonresident beneficiaries' distributable income percentage. 10A. Add Lines1A through 9A and enter the amount here. .................................. Section III: Nonresident Withholding Calculation 1. Total distributed/distributable PA-source income from Section I, Line 8. ................................. 1. 2. Total nonresident beneficiaries' distributed/distributable income percentage from Section II, Line 10A. ....................................................................... 2. 3. Total nonresident share of distributed/distributable income. Multiply Line 1 times Line 2. ....... 3. 4. PA nonresident tax withheld. Multiply Line 3 times 3.07 percent (0.0307). ............................. 4. Section IV: Allocation of Nonresident Withholding Tax Enter name of nonresident beneficiary A B C Nonresident Total Nonresident Beneficieary Beneficiaries Total Nonresident Distributed/ Distributed/ Withholding Tax Distributable Distributable (Section III, Line 4) Income % Income Percentage (Section II, Line 10A) (from Section II) SSN/FEIN D Nonresident Withholding Tax Amount per Beneficiary (Col A/Col B x Col C) 1. 1A. 1B. 1C. 1D. 2. 2A. 2B. 2C. 2D. 3. 3A. 3B. 3C. 3D. 4. 4A. 4B. 4C. 4D. 5. 5A. 5B. 5C. 5D. 6. 6A. 6B. 6C. 6D. 7. 7A. 7B. 7C. 7D. 8. 8A. 8B. 8C. 8D. 9. Nonresident beneficiary distributable income percentage totals from other sheets. Include additional sheets/statements if necessary. ................ 9A. 9B. 9C. 9D. 2310610056 Reset Entire Form PREVIOUS PAGE 2310610056 PAGE 2 NEXT PAGE PRINT 2023 Instructions for PA-41 Schedule N PA-Source Income and Nonresident Tax Withheld PA-41 N IN 03-23 GENERAL INFORMATION PURPOSE OF SCHEDULE Estates and trusts with nonresident beneficiaries use Schedule N to determine the amount of total Pennsylvaniasource income, the Pennsylvania-source distributed or distributable income to nonresident beneficiaries and the amount of the tax withheld for nonresident beneficiaries on their shares of distributed or distributable income. WHO MUST USE Estates and trusts with nonresident individuals or nonresident estates who have distributed or distributable Pennsylvania-source income must complete PA-41 Schedule N and any accompanying statements and submit it with the PA-41, Fiduciary Income Tax Return. Estates and trusts with beneficiaries that do not include nonresident individuals, nonresident estates and trusts and/or that do not have distributed or distributable Pennsylvania-source income are not required to complete PA-41 Schedule N. FORM INSTRUCTIONS NAME Enter the complete name of the estate or trust as shown on the PA-41, Fiduciary Income Tax Return. FEIN OR DECEDENT’S SSN Enter the nine-digit federal employer identification number (FEIN) of the estate or trust or the decedent’s Social Security number as shown on the PA-41, Fiduciary Income Tax Return. An estate with an FEIN should not use the decedent’s Social Security number (SSN). LINE INSTRUCTIONS SECTION I LINE 1 Enter the amount of any gambling winnings from Pennsylvania sources except noncash prizes from the Pennsylvania Lottery LINE 2a NET INCOME OR (LOSS) FROM A BUSINESS If the estate or trust operates a business located in Pennsylvania, enter the amount business income or (loss) www.revenue.pa.gov PREVIOUS PAGE from PA Schedule C on Line 2a. See also the instructions for Line 2c for Net Income or (Loss) From Multiple Businesses and/or Farms. NET INCOME OR (LOSS) FROM A FARM If the estate or trust operates a farm located in Pennsylvania, enter the amount of the farm income or (loss) from PA Schedule F on Line 2a. See also the instructions for Line 2c for Net Income or (Loss) From Multiple Businesses and/or Farms. LINE 2b If the business or farm operates entirely within Pennsylvania, enter 100 percent on Line 2b. If the business or farm operates both within and outside Pennsylvania, complete Schedule NRH and include the apportionment percentage from Section II, Line 5 of Schedule NRH on Line 2b. See also the instructions for Line 2c for Net Income or (Loss) From Multiple Businesses and/or Farms. LINE 2c SINGLE BUSINESS OR FARM OPERATION Multiply Line 2a times Line 2b and enter the result on Line 2c. NET INCOME OR (LOSS) FROM MULTIPLE BUSINESSES AND/OR FARMS If the estate or trust has multiple businesses or farms that it operates, include a statement or separate schedule for each business or farm showing the amounts for Lines 2a, 2b and 2c for each operation. Add the amounts for Line 2c from the separate operations and enter the result on Line 2c. LINE 2d Include the Pennsylvania source income or (loss) reported on Line 1 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. LINE 2e Add the amounts on Lines 2c and 2d. If the result is a net loss, enter zero. Otherwise enter the total Pennsylvaniasource income from businesses and/or farms. Losses incurred by an estate or trust cannot be distributed. PA-41 N NEXT PAGE 1 LINE 3a LINE 5 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 income from other estates and trusts as reported on Line 4 of any PA-41 Schedules NRK-1 issued to the estate or trust. LINE 3b LINE 7 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 NRK1, include a schedule showing the amounts for each entity. Enter the lesser of the amounts of Line 3b or Line 14b from PA-41 Schedule DD. LINE 3c 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. LINE 4a 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. LINE 4b 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. LINE 6 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. LINE 8 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. SECTION II LINES 1 THROUGH 8 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. LINES 1A THROUGH 8A 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. LINES 1B THROUGH 8B Enter the distributed or distributable Pennsylvania-source income amount from PA-41 Schedule N, Section I, Line 8 on each line as necessary. LINE 4c LINES 1C THROUGH 8C Add the amounts on Lines 4a and 4b. If the result is a net loss, enter zero. Otherwise, enter the total Pennsylvaniasource income from rents, royalties, patents and copyrights. Losses incurred by an estate or trust cannot be distributed. 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 2 PA-41 N PREVIOUS PAGE www.revenue.pa.gov NEXT PAGE must match to the amount reported on Line 1 of the PA-41 Schedule NRK-1 prepared for each nonresident individual or nonresident estate or trust beneficiary. LINE 9A If there are more than eight nonresident individual and/or nonresident estates or trusts, include a statement or additional PA-41 Schedules N with Section II completed and add the amount of the nonresident beneficiaries’ distributed or distributable income percentages from those schedules and enter the total on this line for the first PA-41 Schedule N only. LINE 10A Add the percentages on Lines 1A through 9A and enter the total percentage here and on PA-41 Schedule N, Section III, Line 2 and PA-41 Schedule N, Section IV, Lines 1B through 9B. This amount should not be greater than 100%. SECTION III LINE 1 Enter the total distributed or distributable Pennsylvania-source income amount from PA-41 Schedule N, Section I, Line 8. LINE 2 Enter the total nonresident beneficiaries’ distributable Pennsylvania-source income percentage from PA-41 Schedule N, Section II, Line 10A. LINE 3 Multiply the total distributed or distributable Pennsylvaniasource income from Line 1 times the total nonresident beneficiaries’ distributed or distributable income percentage from Line 2 and enter the result here. LINE 4 Multiply the total nonresidents’ share of distributed or distributable Pennsylvania-source income from Line 3 times 3.07 percent (0.0307) and enter the result here and on Line 11 of the PA-41, Fiduciary Income Tax Return and on PA-41 Schedule N, Section IV, Lines 1C through 9C. receiving a distribution from the estate or trust. Do not enter the information for any other type of nonresident beneficiary. LINES 1A THROUGH 8A Enter the distributed or distributable income percentage of each nonresident beneficiary as necessary from PA-41 Schedule N, Section II, Lines 1A through 8A. LINES 1B THROUGH 9B Enter the total nonresident beneficiaries’ distributed or distributable Pennsylvania-source income percentage amount from PA-41 Schedule N, Section II, Line 10a on each line as necessary. LINES 1C THROUGH 9C Enter the amount of Pennsylvania nonresident tax withheld from PA-41 Schedule N, Section III, Line 4 on each line as necessary. LINES 1D THROUGH 8D Divide the distributed or distributable income percentage for each nonresident beneficiary in Column A by the total nonresident beneficiaries’ distributed or distributable income percentage in Column B and multiply the result by the Pennsylvania nonresident tax withheld in Column C and enter the amount here. The amount shown on each line must match to the amount reported on Line 2 of the PA-41 Schedule NRK-1 prepared for each nonresident individual or nonresident estate or trust beneficiary. Divide the percentages as decimals (for example, 50% equals 0.50) for the first part of this equation. LINES 9A THROUGH 9D If there are more than eight nonresident individuals and/or nonresident estates or trusts, include a statement or additional PA-41 Schedules N with Section IV completed and add the amount of the nonresident beneficiaries distributed or distributable income percentage and the amount of nonresident withholding tax amount from those schedules and enter the total on this line for Column A and Column D, respectively, for the first PA-41 Schedule N only. If $1 or less and the amount on Line 10 of the PA-41 is zero or if the amount is $1 or less and there is more than one nonresident beneficiary and Line 10 of the PA-41 is zero, enter zero on Line 11 of the PA-41 and do not complete Section IV of this schedule. SECTION IV LINES 1 THROUGH 8 Enter the name and SSN of any nonresident individual or the name and FEIN of any nonresident estate or trust www.revenue.pa.gov PREVIOUS PAGE PA-41 N 3 RETURN TO FORM
Extracted from PDF file 2023-pennsylvania-form-pa-41-n.pdf, last modified September 2011

More about the Pennsylvania Form PA-41 N Corporate Income Tax TY 2023

We last updated the PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld in February 2024, so this is the latest version of Form PA-41 N, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form PA-41 N directly from TaxFormFinder. You can print other Pennsylvania tax forms here.


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Related Pennsylvania Corporate Income Tax Forms:

TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Pennsylvania Form PA-41 N.

Form Code Form Name
Form PA-41 PA Fiduciary Income Tax Return
Form PA-41 PA-V PA-41 Payment Voucher
Form PA-41DD PA-41 Schedule DD - Distribution Deductions
Form PA-41 RK-1 PA-41 Schedule RK-1 - Resident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits
Form PA-41 NRK-1 PA-41 Schedule NRK-1 - Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss, and Credits
Form PA-41B PA-41 Schedule B - Dividend and Capital Gains Distributions Income
Form PA-41D PA-41 Schedule D - Sale, Exchange or Dispostion of Property
Form PA-41 OI IN Instructions for PA-41 Schedule OI - Other Information
Form PA-41A PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings
Form PA-41J PA-41 Schedule J - Income from Estates or Trusts

Download all PA tax forms View all 175 Pennsylvania Income Tax Forms


Form Sources:

Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form PA-41 N from the Department of Revenue in February 2024.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Pennsylvania Form PA-41 N

We have a total of three past-year versions of Form PA-41 N in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form PA-41 N

2023 PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld (PA-41 N)

2022 Form PA-41 N

2022 PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld (PA-41 N)

2021 Form PA-41 N

2021 PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld (PA-41 N)


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