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Pennsylvania Free Printable 2018 PA-41 Schedule NRK-1 - Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits (PA-41 NRK-1) for 2019 Pennsylvania PA-41 Schedule NRK-1 - Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss, and Credits

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PA-41 Schedule NRK-1 - Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss, and Credits
2018 PA-41 Schedule NRK-1 - Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits (PA-41 NRK-1)

PA SCHEDULE NRK-1 1804610051 Nonresident Schedule of Shareholder/ Partner/Beneficiary Pass Through Income, Loss and Credits PA-41 NRK-1 04-18 (FI) PA Department of Revenue 2018 Suffix First Name Last Name START ➜ SSN Spouse’s SSN If jointly held MI Phone Number Name of Owner Receiving NRK-1 (if other than an individual) Part I. General Information FEIN First Line of Address Amended Schedule Owner: Final Shareholder’s stock ownership: ________% Second Line of Address Beneficiary’s year-end distribution: ________% State ZIP Code PA S Corp. All Other Corp. Partner’s percentage of: City or Post Office Individual Profit sharing: ________% Estate/Trust Loss sharing: ________% Ownership of capital: ________% Partnership LLC Exempt Name of Entity Issuing NRK-1 Partner: City or Post Office FEIN State ZIP Code Revenue ID Entity: (Fill in one oval only) Estate/Trust PA S Corp Partnership LLC Fiscal Year Short Year MM/DD/YY Part III Part II Begin MM/DD/YY NOTE: Amounts from this schedule must be reported on the appropriate PA Tax Return. Part IV General Partner or LLC Member - Manager Limited Partner or Other LLC Member End Enter whole dollars only 1 PA-Taxable Business Income (Loss) from Operations . . . . . . . . . . . . . If a loss, fill in the oval. 1 2 Net Gain (Loss) from the Sale, Exchange or Disposition of Property . . If a loss, fill in the oval. 2 3 Net Income (Loss) from Rents, Royalties, Patents and Copyrights . . . . If a loss, fill in the oval. 3 4 Income of/from Estates or Trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Gambling and Lottery Winnings (Loss) . . . . . . . . . . . . . . . . . . . . . . . . . 5 If a loss, fill in the oval. 6 PA Nonresident Tax Withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Total Other Credits. Submit statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Distributions of Cash, Marketable Securities, and Property - not including guaranteed payments . . . . 8 9 Guaranteed Payments for Capital or Other Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 All Other Guaranteed Payments for Services Rendered (PA-Apportioned Amount Only) . . . . . . . . . 10 Part V 14 Nontaxable income (loss) or nondeductible expenses required to . . . . . . . calculate owner’s economic investment. Submit statement. Part VII 12 Distributions from PA Accumulated Adjustments Account . . . . . . . If liquidating, fill in the oval. Part VI 11 Guaranteed Payments to the Retired Partner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 13 Distributions of Cash, Marketable Securities, and Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 If a loss, fill in the oval. 15 Owner’s Share of IRC Section 179 allowed according to PA rules . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Owner’s Share of Straight-Line Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Partner’s Share of Nonrecourse Liabilities at year-end . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Partner’s Share of Recourse Liabilities at year-end . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 1804610051 Reset Entire Form TOP OF PAGE 1804610051 NEXT PAGE PRINT THIS PAGE DOES NOT PRINT Pennsylvania Department of Revenue 2018 Instructions for PA-41 Schedule NRK-1 PA-41 NRK-1 IN 04-18 GENERAL INFORMATION PURPOSE OF SCHEDULE Estates and trusts use PA-41 Schedule NRK-1 to report the Pennsylvania-source income of estates and trusts and PA nonresident tax withheld to each nonresident individual or nonresident estate and trust beneficiary. A PA-41 Schedule NRK-1 is also used to report the Pennsylvania-source income of the estate or trust for each resident or nonresident partnership, PA S corporation or entity formed as a limited liability company classified as a partnership or PA S corporation for federal income tax purposes. Nonresident estate and trust beneficiaries are subject to Pennsylvania personal income tax on their shares of the estate or trust’s distributed or distributable Pennsylvania-source income. Resident estate and trust beneficiaries are subject to tax on their shares of the estate or trust’s distributed or distributable income, regardless of income source. Nonresident Beneficiary Residency Status The fiduciary of an estate or trust must determine (through reasonable means) the residency status of each individual and/or estate or trust beneficiary. A fiduciary of an estate or trust that fails to keep an accurate list of beneficiaries may be subject to the tax, penalty and interest of any beneficiary who was provided a PA-41 Schedule NRK-1 when a PA-41 Schedule RK-1 should have been provided. PA Tax Withheld for Nonresident Beneficiaries Each nonresident Individual or nonresident estate or trust must also have PA income tax withheld at a rate of 3.07 percent (0.0307) on their shares of the estate or trust’s distributed or distributable Pennsylvania-source income. Complete PA-41 Schedule N to determine the amount of withholding for each nonresident beneficiary subject to withholding. www.revenue.pa.gov PREVIOUS PAGE Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits Who Should Receive a PA-41 Schedule NRK-1 A PA-41 Schedule NRK-1 must be prepared and provided to every nonresident beneficiary who is an individual. A copy of the PA-41 Schedule NRK-1 for each nonresident beneficiary who is an individual must accompany the estate’s/trust’s PA-41, Fiduciary Income Tax Return. The estate or trust must prepare and provide both PA-41 Schedules RK-1 and NRK-1 to any beneficiary that was a/an: • Individual who was a part-year Pennsylvania resident; • Estate or trust; • PA S corporation; • Partnership; or • Entity formed as a limited liability company classified as a partnership or PA S corporation for federal income tax purposes. Both schedules for each such beneficiary must also be submitted with the PA-41, Fiduciary Income Tax Return. IMPORTANT: The department does not accept federal Form 1041 Schedule K-1 because the schedule does not properly reflect the classified Pennsylvania-taxable income amounts. PA-41 Schedules RK-1 submitted to nonresident and entity beneficiaries (including nonresident estates and trusts) should reflect the taxable income to Pennsylvania as if the nonresident beneficiary was a Pennsylvania resident even if the estate or trust preparing them is a nonresident. PA-41 Schedules NRK-1 issued to nonresident beneficiaries should reflect just the Pennsylvania-source income taxable to those beneficiaries. Additionally, only PA-41 Schedules NRK-1 issued to nonresident individuals and nonresident estates or trusts should reflect PA tax withheld for nonresident beneficiaries. How To Amend PA-41 Schedule NRK-1 Where an amendment to the PA-41, Fiduciary Income Tax Return, results in a need to amend the PA-41 Schedule NRK-1, an amended PA-41 Schedule NRK-1 must be forwarded to the PA Department of Revenue with the amended tax return, and a copy must be provided to each beneficiary. An amended PA-41, Fiduciary Income Tax Return and an amended PA-41 Schedule NRK-1 for each beneficiary must also be filed to correct any error on or reflect any change to the PA-41, Fiduciary Income Tax Return, whether or not an amended federal Form 1041 was filed for that year. To amend an original PA-41 Schedule NRK-1, use a blank schedule for the tax year to be amended and fill in the “Amended Schedule” oval at the top of the schedule. Do not send a copy of the original schedule. Complete the schedule by entering the corrected information and submit it with the amended PA-41, Fiduciary Income Tax Return. See “Where To File” in the PA-41 instructions. COMPLETING PA-41 SCHEDULE NRK-1 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 Schedule NRK-1. • 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 provided. Write the name and title of the fidu• ciary in the space provided. PA-41 NRK-1 NEXT PAGE 1 • Write the address in the space pro- • • • vided, 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-country. Leave the ZIP code spaces on the PA-41 Schedule NRK-1 blank. 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 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. PART I GENERAL INFORMATION SSN 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. 2 PA-41 NRK-1 PREVIOUS PAGE 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. Spouse’s SSN Enter the nine-digit SSN of the spouse of the beneficiary (if jointly held) receiving the PA-41 Schedule NRK-1. FEIN Enter the nine-digit federal employer identification number (FEIN) of the entity beneficiary receiving the PA-41 Schedule NRK-1. 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 street address. 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. 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 NRK-1 in each box. Eliminate all punctuation such as apostrophes, commas, periods and hyphens. Name of Entity Issuing NRK-1 Enter the name of the estate or trust issuing the PA-41 Schedule NRK-1. City, State and ZIP Code Enter the appropriate information in each box of the estate or trust issuing the PA-41 Schedule NRK-1. Eliminate all punctuation such as apostrophes, commas, periods and hyphens. FEIN Enter the nine-digit federal employer identification number (FEIN) of the estate or trust issuing the PA-41 Schedule NRK-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 nonresident 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 NRK-1, Line 4 to the total distribution as reported on PA-41, Fiduciary Income Tax Return, Line 8. 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” Owner Fill in the oval that designates what type of beneficiary received the PA-41 NRK-1. Fill in one oval only. www.revenue.pa.gov NEXT PAGE 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 shorter than one year (and not a 52-53 week taxable year). A short-year return is required for the following reasons: • Changes in the annual accounting period. For example, the entity changes from a fiscal to a calendar filer; • An entity is in existence during only part of the tax year. For example, the estate or trust tax year is the initial year. See “How to File a Short-Year Return” in the PA-41, Fiduciary Income Tax Return instructions. LINE INSTRUCTIONS PART II LINES 1 THROUGH 3 SHAREHOLDER/PARTNER/ BENEFICIARY DISTRIBUTIVE SHARE OF PENNSYLVANIASOURCE INCOME (LOSS) Do not enter any amounts on Lines 1 through 3. Do not report the income of beneficiaries of estates and trusts on any lines of PA-41 Schedule NRK-1 except Line 4. www.revenue.pa.gov PREVIOUS PAGE Do not enter any amounts on Lines 1 through 3, Line 5 and Lines 7 through 18 LINE 4 If the beneficiary is an individual or estate or trust, enter the beneficiary’s share of income from Part 2 of PA-41 Schedule N for the beneficiary named on this PA-41 Schedule NRK-1. If the beneficiary is an entity other than an estate or trust, use the following formula to determine the amount of Pennsylvaniasource income for each nonresident beneficiary: A x B = Pennsylvania-Source Income of Nonresident Beneficiary Reported on Schedule NRK-1 Line 4. Where: A = Total distributed or distributable Pennsylvania-source income from Part 1, Line 8 of PA-41 Schedule N. If Schedule N is not required, the lesser of Line 3b or Line 14b of PA-41 Schedule DD B = Beneficiary’s year-end distribution percentage. The beneficiary’s year-end distribution percentage is obtained 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. • Amounts properly paid out of corpus • • as a gift or bequest of a specific amount of money; Amounts required to have been distributed in any prior taxable year; or The market value of property distributed in kind as a gift or bequest of the specific property. LINE 5 Do not enter an amount on Line 5. LINE 6 If the beneficiary is an individual or estate or trust, enter the beneficiary’s share of nonresident tax withheld from Part 4 of PA-41 Schedule N for the beneficiary named on this PA-41 Schedule NRK-1. If the beneficiary is an entity other than an estate or trust, do not complete this line. If nonresident tax was withheld, include this amount on Line 17 of the PA-40, Individual Income Tax Return, for a beneficiary that is an individual or include the amount on Line 14 of the PA-41, Fiduciary Income Tax Return, for a beneficiary that is an estate or trust. LINE 7 THROUGH 18 Do not enter any amounts on Lines 7 through 18. Calculate the beneficiary’s yearend distribution percentage as if the beneficiary was a resident taxpayer. CAUTION: When calculating beneficiary’s year-end distribution percentage, do not take into account: PA-41 NRK-1 3 RETURN TO FORM
Extracted from PDF file 2018-pennsylvania-form-pa-41-nrk-1.pdf, last modified September 2011

More about the Pennsylvania Form PA-41 NRK-1 Corporate Income Tax Tax Credit TY 2018

We last updated the PA-41 Schedule NRK-1 - Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss, and Credits in January 2019, so this is the latest version of Form PA-41 NRK-1, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form PA-41 NRK-1 directly from TaxFormFinder. You can print other Pennsylvania tax forms here.

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 NRK-1.

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

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 NRK-1 from the Department of Revenue in January 2019.

Show Sources >

Form PA-41 NRK-1 is a Pennsylvania Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

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 NRK-1

We have a total of eight past-year versions of Form PA-41 NRK-1 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form PA-41 NRK-1

2018 PA-41 Schedule NRK-1 - Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits (PA-41 NRK-1)

2017 Form PA-41 NRK-1

2017 PA-41 Schedule NRK-1 - Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss, and Credits (PA-41 NRK-1)

2016 Form PA-41 NRK-1

2016 PA-41 Schedule NRK-1 - Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss, and Credits (PA-41 NRK-1)

Forms/Publications 2015 Form PA-41 NRK-1

2015 PA-41 Schedule NRK-1 - Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss, and Credits (PA-41 NRK-1)

Forms/Publications 2014 Form PA-41 NRK-1

2014 PA-41 Schedule NRK-1 - Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits (PA-41 NRK-1)

2013 PA-41 Schedule NRK-1 - Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits (PA-41 NRK-1) 2013 Form PA-41 NRK-1

2013 PA-41 Schedule NRK-1 - Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits (PA-41 NRK-1)

2012 PA-41 Schedule NRK-1 -Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits (PA-41 NRK-1) 2012 Form PA-41 NRK-1

2012 PA-41 Schedule NRK-1 -Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits (PA-41 NRK-1)

2011 PA-41 Schedule NRK-1 -Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits  (PA-41 NRK-1) 2011 Form PA-41 NRK-1

2011 PA-41 Schedule NRK-1 -Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits (PA-41 NRK-1)


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