Pennsylvania Instructions for PA-41 Schedule OI - Other Information
Extracted from PDF file 2023-pennsylvania-form-pa-41-oi-in.pdf, last modified September 2023Instructions for PA-41 Schedule OI - Other Information
2023 Instructions for PA-41 Schedule OI Other Information PA-41 OI IN 03-23 GENERAL INFORMATION PURPOSE OF SCHEDULE PA-41 Schedule OI is used to provide additional information on the tax status of the estate or trust. NOTE: PA-41 Schedule OI is located on the bottom half of Page 2 of the PA-41, Fiduciary Income Tax Return. LINE INSTRUCTIONS This section asks a series of questions. The questions must be answered with “Yes” or “No.” For “Yes” responses, supplemental statements must be submitted, if applicable. LINE 1 The trust must answer “Yes” if it is a revocable trust. LINE 2 The trust must answer “Yes” if it is an irrevocable trust. LINE 3 The estate or trust must answer “Yes” if during the tax year: • The estate or trust received income from or paid income to a foreign estate or trust (located outside the U.S.) and/or • It was the tax owner of a foreign estate or trust, located outside the U.S. that was disrgarded as an entity separate from its owner under federal Treasury Regulations Sections 301.7701-2 and 301.7701-3. The tax owner of a foreign entity located outside the U.S. that was disregarded as an entity is treated as owning the assets and liabilities of the foreign disregarded entity located outside the U.S. for purposes of U.S. income tax law. www.revenue.pa.gov If yes, the statement must show each entity’s name, federal employer identification number (if any) and the country under whose laws the entity was organized if the entity directly or indirectly owned at least a 10 percent interest in any other domestic partnership or foreign partnership located outside the U.S. LINE 4 The estate or trust must answer “Yes” if the federal government made any additional assessments on the income of the estate or trust in the last four years. If yes, submit a statement indicating tax year and include a copy of the Revenue Agent’s Report. If required, the estate or trust must file an amended return within 30 days of the adjustment. LINE 5 The estate or trust must answer “Yes” if it received income from a partnership, S corporation or entity formed as a limited liability company classified as a partnership or PA S corporation for federal income tax purposes. For all such entities, provide the FEINs, names and addresses in the section provided on PA-41 Schedule OI. If additional space is needed, include a supplemental statement (in the same format) as shown on PA Schedule OI. LINE 6 If the PA-41, Fiduciary Income Tax Return, is for a trust, provide the name and address of the grantor. PA-41 OI 1
2023 Instructions for PA-41 Schedule OI - Other Information (PA-41 OI IN)
More about the Pennsylvania Form PA-41 OI IN Corporate Income Tax TY 2023
PA-41 Schedule OI is used to provide additional information on the tax status of the estate or trust.
We last updated the Instructions for PA-41 Schedule OI - Other Information in February 2024, so this is the latest version of Form PA-41 OI IN, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form PA-41 OI IN 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 OI IN.
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-41B | PA-41 Schedule B - Dividend and Capital Gains Distributions Income |
Form PA-41 NRK-1 | PA-41 Schedule NRK-1 - Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss, and Credits |
Form PA-41D | PA-41 Schedule D - Sale, Exchange or Dispostion of Property |
Form PA-41 N | PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld |
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 |
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 OI IN from the Department of Revenue in February 2024.
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 OI IN
We have a total of four past-year versions of Form PA-41 OI IN in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Instructions for PA-41 Schedule OI - Other Information (PA-41 OI IN)
2022 Instructions for PA-41 Schedule OI - Other Information (PA-41 OI IN)
2021 PA-41 Schedule J - Income from Estates or Trusts (PA-41 J)
2020 Instructions for PA-41 Schedule OI - Other Information (PA-41 OI IN)
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