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Pennsylvania Free Printable 2019 PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings (PA-41 A) for 2020 Pennsylvania PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings

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PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings
2019 PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings (PA-41 A)

PA-41 SCHEDULE A 1904310057 Interest Income and Gambling and Lottery Winnings PA-41 A 06-19 (FI) PA Department of Revenue 2019 OFFICIAL USE ONLY START Name as shown on the PA-41 Federal EIN or Decedent’s SSN ➜ Caution: If the estate or trust’s total PA-taxable interest income is equal to the amount reported on the estate or trust’s federal Form 1041 and there are no amounts for Lines 2 through 14 (not including subtotal Lines 4 and 10) of Schedule A, the estate or trust must report the interest income on Line 1 of the PA-41, Fiduciary Income Tax Return, but the estate or trust does not have to submit Schedule A. If there are any amounts for any of the Lines 2 through 14 (not including subtotal Lines 4 and 10) of Schedule A, the estate or trust must complete and submit Schedule A with the estate or trust’s PA-41, Fiduciary Income Tax Return. 1. Interest income reported on federal Form 1041 Line 1. 1. $ 2. Total tax-exempt interest income. 2. $ 3. Other addition adjustments. See instructions. Description: 3. $ 4. Add Lines 1, 2 and 3. 4. $ 5. Interest income from federal Schedule(s) K-1. See instructions. 5. $ 6. Interest income from direct obligations of the Commonwealth of Pennsylvania and/or its municipalities. 6. $ 7. Interest income from direct obligations of the U.S. government. 7. $ 8. Other reduction adjustments. See instructions. Description: 8. $ 9. Add Lines 5, 6, 7 and 8. 9. $ 10. Subtract Line 9 from Line 4. 10. $ 11. Distribution from life insurance, annuity, endowment contracts, or charitable gift annuities included in federal taxable income. See instructions. 11. $ 12. Interest income from partnership(s), from PA Schedule(s) RK-1 or federal Schedule(s) K-1. 12. $ 13. Interest income from PA S corporation(s), from PA Schedule(s) RK-1 or federal Schedule(s) K-1. 13. $ 14. Gambling and lottery winnings. See instructions. 14. $ 15. Total interest income and gambling and lottery winnings Add Lines 10, 11, 12, 13 and 14. Enter on Line 1 of the PA-41. 15. $ 1904310057 Reset Entire Form TOP OF PAGE 1904310057 NEXT PAGE PRINT THIS PAGE DOES NOT PRINT Pennsylvania Department of Revenue 2019 Instructions for PA-41 Schedule A Interest Income and Gambling and Lottery Winnings PA-41 A IN 06-19 WHEN TO INCLUDE If the estate or trust’s total PA-taxable interest income is equal to the amount reported on the estate or trust’s federal Form 1041 and there are no amounts for Lines 2 through 14 (not including subtotal Lines 4 and 10) of Schedule A, the estate or trust must report the interest income on Line 1 of the PA-41, Fiduciary Income Tax Return, but the estate or trust does not have to submit Schedule A. If there are any amounts for any of the Lines 2 through 14 (not including subtotal Lines 4 and 10) of Schedule A, the estate or trust must complete and submit Schedule A with the estate or trust’s PA-41, Fiduciary Income Tax Return. GENERAL INFORMATION PURPOSE OF SCHEDULE Use PA-41 Schedule A to report interest income and gambling and lottery winnings of estates and trusts. 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 a FEIN should not use the decedent’s Social Security number. LINE INSTRUCTIONS Please read the Line 1 Instructions on Page 21 of the Instructions for Form PA-41 prior to completing this schedule. LINE 1 Enter the amount of interest income reported on Line 1 of the estate or trust’s federal Form 1041. If there are no amounts for Lines 2 through 14 (not including subtotal Lines 4 and 10) of PA-41 Schedule A, stop here. An estate or trust must report the amount on Line 1 of the PA-41 form but the estate or trust is not required to include a copy of PA-41 Schedule A with the PA-41. www.revenue.pa.gov PREVIOUS PAGE If the trust is not required to file a federal return, see the instructions for Line 3. LINE 2 If the estate or trust has any investments in tax-exempt bonds from states or local instrumentalities that are excluded from taxation for federal income tax purposes, enter the total amount of total tax-exempt interest from all state or local bonds. Include amounts from all states and local instrumentalities including Pennsylvania. CAUTION: Do not include exempt-interest dividends in this amount. See the instructions for PA-41 Schedule B. LINE 3 If the estate or trust has adjustments to federal taxable interest income that increase the amount of interest income reported for federal purposes, enter any other adjustments for items that increase PA-taxable interest income and provide a description of the amounts. If any expenses such as amortization of bond premium, nominee interest, or expenses incurred to realize interest income were deducted against the income for federal income tax purposes, the estate or trust must include all adjustments that reduce federal income. If the estate or trust is not required to file a federal return, enter the amount of interest income reported to the trust in Box 1 of all federal Forms 1099-INT, Interest Income, as well as any other federally taxable interest income received by the trust (such as interest from U.S. government obligations) for federal grantor trusts or other trusts not required to file a federal tax return. LINE 4 Add the amounts on Lines 1, 2 and 3. LINE 5 If the estate or trust has any investments in partnerships or S corporations or any interest income from other estates or trusts, the estate or trust must include the amount reported for federal income tax purposes. Enter the total amount of interest income included in the amount reported for Line 1 of federal Form 1041 from all federal Schedule(s) K-1. PA-41 A NEXT PAGE 1 LINE 6 If the estate or trust has investments in tax-exempt bonds, the amount of interest from direct obligations of the commonwealth or its instrumentalities is tax exempt for Pennsylvania purposes. Enter the amount of the estate or trust’s tax-exempt interest from direct obligations of the Commonwealth of Pennsylvania and/or direct obligations of political subdivisions of Pennsylvania. Include on this line any interest income from obligations issued by the commonwealth, a public authority, commission, board or other agency created by the commonwealth or political subdivision of the commonwealth. LINE 7 An estate or trust that has interest income from direct obligations of the U.S. government must provide the amount of that interest as it is also tax exempt for Pennsylvania purposes. Enter the amount of any interest income from direct obligations of the U.S. government (U.S. Treasury Bonds, Notes, Bills, Certificates and Savings Bonds). See the REV-1643 EX, Tax-Exempt Obligations for Pennsylvania Personal Income Tax Purposes, for additional information. Do not include amounts from U.S. obligations reported on federal Schedule K-1(s). LINE 8 Estates or trusts may need to record other adjustments to federal interest income to account for differences in Pennsylvania and federal tax laws and where there is no specific line to record that difference. Enter any other adjustments that decrease PA interest income and provide a description of the amounts. Examples include: interest on installment obligations that are included as gain on the sale of property for PA purposes; forfeited interest penalty; and amortization of bond premium. An example of the description for interest income earned while a nonresident would be “Forfeited Interest Penalty”. Do not include expenses incurred to realize interest income. Include a statement providing the descriptions and amounts if more than one type of adjustment is included in the amount reported for this line. LINE 9 Add the amounts on Lines 5, 6, 7 and 8. LINE 10 Subtract Line 9 from Line 4. LINE 11 DISTRIBUTIONS FROM LIFE INSURANCE, ANNUITY OR ENDOWMENT CONTRACTS OR CHARITABLE GIFT ANNUITIES INCLUDED IN FEDERAL TAXABLE INCOME 2 PA-41 A PREVIOUS PAGE Distributions from a commercial insurance or mutual company annuity (code D also included with codes 1, 2, 3, 4, 7 or C) purchased as a retirement annuity, or any distributions from a life insurance or endowment contract or charitable gift annuity that are included in federal gross taxable income are taxable as interest income for Pennsylvania personal income tax purposes for an estate or trust. LINE 12 INTEREST INCOME FROM PARTNERSHIPS FROM PA SCHEDULES RK-1 If the estate or trust is a partner in a partnership or a member in an entity formed as a limited liability company that is classified as a partnership for federal income tax purposes, the estate or trust will receive a PA-20S/PA-65 Schedule RK1 showing its share of any interest income. Enter the amount of interest income from partnerships. Include the amounts reported from all PA Schedule(s) RK1, or federal Schedule(s) K-1 if an RK-1 is not provided. Include any U.S. government interest from federal Schedule(s) K-1, where PA Schedule(s) RK-1 is/are not provided, on Line 8 of PA Schedule A. If the estate or trust realizes income from more than one partnership, provide a statement showing the FEIN, name and amount of income by each partnership. Submit all PA-20S/PA-65 Schedules RK-1 to support the amount reported on PA-41 Schedule A Line 12. Include a copy of federal Form 1065 Schedule K-1 if a PA-20S/PA-65 Schedule RK-1 is not supplied by a partnership, or entity formed as a limited liability company that is classified as a partnership for federal income tax purposes. If the estate or trust receives only a federal Form 1065 Schedule K-1, the estate or trust must adjust and classify the income from the federal Form 1065 Schedule K-1 according to Pennsylvania rules. Refer to the PA Personal Income Tax Guide - Pass Through Entities section, for additional information on the adjustents required and the proper classification of income. LINE 13 INTEREST INCOME FROM S CORPORATIONS FROM PA SCHEDULES RK-1 If the estate or trust is an owner of an S corporation or entity formed as a limited liability company that is classified as a S corporation for federal income tax purposes, the estate or trust will receive a PA-20S/PA-65 Schedule RK-1 showing its share of any interest income. Enter the amount of interest income from PA S corporations. Include the amounts reported from all PA Schedule(s) RK1, or federal Schedule(s) K-1 if an RK-1 is not provided. Include any U.S. government interest from federal Schedule(s) K-1, where PA Schedule(s) RK-1 is/are not provided, on Line 8 of PA Schedule A. www.revenue.pa.gov NEXT PAGE If the estate or trust realizes income from more than one PA S corporation, provide a statement showing the FEIN, name, and amount of income by each PA S corporation. Submit all PA-20S/PA-65 Schedules RK-1 to support the amount reported on PA-41 Schedule A Line 13. Include a copy of federal Form 1120S Schedule K-1 if a PA-20S/PA65 Schedule RK-1 is not supplied by the S corporation or entity formed as a limited liability company that is classified as a S corporation for federal income tax purposes. If the estate or trust receives only a federal Form 1120S Schedule K-1, the estate or trust must obtain a PA-20S/PA-65 Schedule RK-1 from the entity. The department will only permit the estate or trust to adjust and reclassify the income from the federal Form 1120S Schedule K-1 according to Pennsylvania rules in limited circumstances. Refer to the PA Personal Income Tax Guide - Pass Through Entities section, for additional information on the adjustments required and the proper classification of income. LINE 14 GAMBLING AND LOTTERY WINNINGS Enter the amount of any taxable gambling and lottery winnings of the estate or trust. As a result of Act 84 of 2016, Pennsylvania-taxable gambling and lottery winnings for estates and trusts includes cash prize payments made by the Pennsylvania Lottery on www.revenue.pa.gov PREVIOUS PAGE or after Jan. 1, 2016. Cash prize payments include all annuity prize payments made by the Pennsylvania Lottery in 2016. Cash prize payments also include any federal and state withholding tax payments, sales taxes and any other fees paid by the Pennsylvania Lottery on behalf of the winner. Any PA personal income tax withholding on prize payments made after July 12, 2016, should be reported on Line 17 of the PA-41, Fiduciary Income Tax Return when included in Box 15 of federal Form W-2G, Certain Gambling Winnings. RESIDENT ESTATES AND TRUSTS Report the amount of any gambling winnings from sources inside and outside the commonwealth. Report the amount of any lottery winnings from all lotteries other than noncash prizes of the Pennsylvania Lottery. NONRESIDENT ESTATES AND TRUSTS Report the amount of any gambling winnings from Pennsylvania sources or lottery winnings from sources within Pennsylvania other than noncash prizes of the Pennsylvania Lottery. LINE 15 TOTAL INTEREST INCOME AND GAMBLING AND LOTTERY WINNINGS Add Lines 10, 11, 12, 13 and 14. Enter on Line 1 of the PA41, Fiduciary Income Tax Return. PA-41 A 3 RETURN TO FORM
Extracted from PDF file 2019-pennsylvania-form-pa-41a.pdf, last modified September 2011

More about the Pennsylvania Form PA-41A Corporate Income Tax TY 2019

We last updated the PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings in March 2020, so this is the latest version of Form PA-41A, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form PA-41A directly from TaxFormFinder. You can print other Pennsylvania tax forms here.

Other Pennsylvania Corporate Income Tax Forms:

TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form PA-41 PA Fiduciary Income Tax Return
Form PA-41 PA-V PA-41 Payment Voucher
Form PA-20S-PA-65 S Corporation/Partnership Information Return (PA-20S/PA-65)
Form REV-1605 Schedule CO - Names of Corporate Officers
Form REV-1200 CT-1 PA Corporation Tax Booklet

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-41A from the Department of Revenue in March 2020.

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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-41A

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


2019 Form PA-41A

2019 PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings (PA-41 A)

2018 Form PA-41A

2018 PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings (PA-41 A)

2017 Form PA-41A

2017 PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings (PA-41A)

2016 Form PA-41A

2016 PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings (PA-41A)

Forms/Publications 2015 Form PA-41A

2015 PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings (PA-41A)

Forms/Publications 2014 Form PA-41A

2014 PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings (PA-41A)

2013 PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings (PA-41A) 2013 Form PA-41A

2013 PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings (PA-41A)

2012 Instructions for PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings 2012 Form PA-41A

2012 Instructions for PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings

2011 PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings (PA-41 A) 2011 Form PA-41A

2011 PA-41 Schedule A - Interest Income and Gambling and Lottery Winnings (PA-41 A)


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