Pennsylvania Free Printable 2016 PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld (PA-41N) for 2017 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
2016 PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld (PA-41N)

1610510057 PA-41 SCHEDULE N START HERE PA-Source Income and Nonresident Tax Withheld (08–16) (FI) 2016 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 the PA Lottery); and/or from businesses or farms operated in PA. Part 1: 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. Side 1 1610510057 Reset Entire Form TOP OF PAGE 1610510057 NEXT PAGE PRINT 1610610055 PA-41 SCHEDULE N PA-Source Income and Nonresident Tax Withheld (08–16) (FI) 2016 START OFFICIAL USE ONLY Name as shown on PA-41 Federal EIN or Decedent’s SSN ➜ Part 2: 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 (Part 1, 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. .................................. Part 3: Nonresident Withholding Calculation 1. Total distributed/distributable PA-source income from Part 1, Line 8. ...................................... 1. 2. Total nonresident beneficiaries' distributed/distributable income percentage from Part 2, 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. Part 4: Allocation of Nonresident Withholding Tax Enter name of nonresident beneficiary SSN/FEIN A Nonresident Beneficieary Distributed/ Distributable Income Percentage (from Part 2) B C D Total Nonresident Beneficiaries Distributed/ Distributable Income % (Part 2, Line 10A) Total Nonresident Withholding Tax (Part 3, Line 4) 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. Side 2 1610610055 Reset Entire Form PREVIOUS PAGE 1610610055 NEXT PAGE PRINT Pennsylvania Department of Revenue 2016 Instructions for PA-41 Schedule N PA-Source Income and Nonresident Tax Withheld PA-41N (08-16) GENERAL INFORMATION PURPOSE OF SCHEDULE Estates and trusts with nonresident beneficiaries use Schedule N to determine the amount of total Pennsylvania-source 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 Pennsylvaniasource 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 PART II LINE 1 Enter the amount of any gambling winnings from Pennsylvania sources or www.revenue.pa.gov PREVIOUS PAGE lottery winnings from sources within Pennsylvania other than 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) 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 Part 2, 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. LINE 3a 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. LINE 3b 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 NRK-1, PA-41 Schedule N NEXT PAGE 1 include a schedule showing the amounts for each entity. 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 4c 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. LINE 5 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 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. 2 PA-41 Schedule N PREVIOUS PAGE LINE 7 Enter the lesser of the amounts of Line 3b or Line 14b from 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. PART 2 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, Part 1, Line 8 on each line as necessary. LINES 1C THROUGH 8C 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 must match to the amount reported on Line 4 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 Part 2 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, Part 3, Line 2 and PA-41 Schedule N, Part 4, Lines 1B through 9B. This amount should not be greater than 100%. PART 3 LINE 1 Enter the total distributed or distributable Pennsylvania-source income amount from PA-41 Schedule N, Part 1, Line 8. LINE 2 Enter the total nonresident beneficiaries’ distributable Pennsylvania-source income percentage from PA-41 Schedule N, Part 2, Line 10A. LINE 3 Multiply the total distributed or distributable Pennsylvania-source 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 Pennsylvaniasource 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, Part 4, Lines 1C through 9C. 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 Part 4 of this schedule. PART 4 LINES 1 THROUGH 8 Enter the name and SSN of any nonresident individual or the name and www.revenue.pa.gov NEXT PAGE 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 distributed or distributable income percentage of each nonresident beneficiary as necessary from PA-41 Schedule N, Part 2, Lines 1A through 8A. LINES 1B THROUGH 9B Enter the total nonresident beneficiaries’ distributed or distributable Pennsylvaniasource income percentage amount from PA-41 Schedule N, Part 2, Line 6a on each line as necessary. www.revenue.pa.gov PREVIOUS PAGE LINES 1C THROUGH 9C Enter the amount of Pennsylvania nonresident tax withheld from PA-41 Schedule N, Part 3, 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 6 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 5A AND 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 Part 4 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. PA-41 Schedule N 3 RETURN TO FORM
Extracted from PDF file 2016-pennsylvania-form-pa-41n.pdf, last modified September 2011

More about the Pennsylvania Form PA-41N Corporate Income Tax Nonresident TY 2016

We last updated the PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld in May 2017, so this is the latest version of Form PA-41N, fully updated for tax year 2016. You can download or print current or past-year PDFs of Form PA-41N 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 RCT-101 PA Corporate Tax Report
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 PA Fiduciary Income Tax Return
Form RCT-101D Declaration of de minimis Pennsylvania Activity
Form RCT-101-I Inactive PA Corporate Tax Report

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-41N from the Department of Revenue in May 2017.

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Form PA-41N is a Pennsylvania Corporate Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.

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-41N

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


2016 Form PA-41N

2016 PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld (PA-41N)

Forms/Publications 2015 Form PA-41N

2015 PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld (PA-41N)

Forms/Publications 2014 Form PA-41N

2014 PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld (PA-41N)


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