2017 PA Fiduciary Income Tax Return (PA-41)

1 PLEASE PRINT IN BLACK INK. ENTER ONE LETTER OR NUMBER IN EACH BOX. FILL IN OVALS s Social Security NumberFederal Employer Identification NumberFiduciary s Daytime Telephone Number 1. INTEREST Income and GAMBLINGand LOTTERY WINNINGS.. 1. 2. DIVIDEND AND CAPITAL GAINS DISTRIBUTIONSINCOME.. 2. 6. ESTATE or TRUST Income .. 6. 8. DEDUCTIONS from PA SCHEDULE DD.. 8. 9. NET PA-TAXABLE Line 8 from Line 7.. 9. 10. PA TAX Line 9 by the tax rate percent ( ).. 10. 11. TAX WITHHELD FOR NONRESIDENT the instructions.. 11. 14. NONRESIDENT TAX WITHHELD from PA SCHEDULE(S) NRK-1.. 14. 16. TOTAL OTHER CREDITS from PA SCHEDULEOC.. 16. 15. TOTAL CREDIT for TAXES PAID by PA RESIDENT ESTATES or TRUSTS to OTHER STATES.

2 15. 17. PA Income TAX WITHHELD.. 17. 18. TOTAL PAYMENTS and CREDITS. Add Lines 13, 14, 15, 16and 17.. 18. 19. USE TAX. See the instructions.. 19. 12. TOTAL PA TAX Lines 10 and 11.. 12. 7. TOTAL Income . Add only the positive Income amountsfrom Lines 1, 2, 3, 4, 5 and 6. Do not add losses.. 7. 13. 2017 ESTIMATED PAYMENTS and CREDITS.. CodeCity or Post OfficeAddress of Fiduciary (Street Number and Name, etc.)Name and Title of FiduciaryName of Estate or Trust (See Online Detailed Instructions)Submit all required Pennsylvania supporting Line 3, 4 or 5 is a LOSS, fill in the oval next to the in only one oval. R Pennsylvania Resident N Nonresident If N , Name of State CentsDollarsOFFICIAL USE ONLYPLEASE WRITE IN THE FEIN & SOCIAL SECURITY NUMBER ABOVEE xtension RequestedAmended PA-41 Fiscal-Year FilerFY beginning _____and ending _____Final Return F Enter Ending Date: 3.

3 NET Income or LOSS from the Operation of a Business, Profession or Farm.. 3. 4. NET GAIN or LOSS from the Sale, Exchange or Disposition of Property.. 4. 5. NET Income or LOSS from Rents, Royalties, Patents or Copyrights.. Fiduciary Income Tax Return17041100531704110053PA-41 04-17 (FI)PA Department of Revenue 21. PENALTIES AND INTEREST. See theinstructions for additional information. If including REV-1630F,fill in oval.. (s). Under penalties of perjury, I have examined this Return , including all accompanying schedules and statements, and to the best of my belief, it is true, correct and of preparer or his or her company name, based on all information on this Return of which the preparer has any as shown on PA-41 22.

4 TOTAL PAYMENT Add Lines 20and 21. Make check or money order payable to PA DEPT. OF the instructions on HOW TO .. 22. 23. OVERPAYMENT. If Line 18is more than the total of Lines12, 19and 21, enter the difference here. The total of Lines 24and 25must equal Line 23.. 23. 25. CREDIT Amountof Line23you want as a credit to the 2018estimated tax account of the estate or .. 25. 24. REFUND Amountof Line23you want as a check mailed to the estate or trust.. REFUND 24. YES NONameFEINA ddress 20.

5 TAX DUE. Ifthe total ofLine 12and Line 19is more than Line 18, enter the difference here.. SCHEDULEOI - Other Information2017 Signature of Fiduciary DatePreparer s Name and Telephone NumberPreparer s PTIN Firm FEIN 1. Is this a revocable trust? 2. Is this an irrevocable trust? 3.

6 Does the estate/trust receive Income from or pay Income to a foreign entity? If Yes, include a statement with this Return . See the PA-41 Schedule OIinstructions for what to include with that statement. 4. Has the federal government made an additional assessment on the Income of this estate/trust in the last four years? If Yes, include a statement with this Return explaining such adjustments. See thePA-41 Schedule OI instructions. 5. Did this estate/trust receive Income from a partnership, S corporation, LLC, or another estate/trust? If Yes, list belowall such partnerships, S corporations, LLCs, estates/trusts, showing the FEIN, name and address of each.

7 If additional space is necessary, include a supplemental statement (in the same format) with this Return . a. b. c. d. e. f. 6. If this Return is for a trust, state the name and address of the grantor below. Name of Grantor: Address of Grantor:Federal EIN or Decedent s Social Security Number2017PA-41PA Fiduciary Income Tax ReturnPA-41 OI 04-17 (FI)170421005117042100511704210051PA-41 04-17 (FI)PA Department of RevenuePennsylvania Department of Revenue 2017 Instructions for Form PA-41 Pennsylvania Fiduciary Income Tax ReturnPA-41 IN clarifying instructions havebeen added to the Who Must File sec-tion regarding Pennsylvania s treatmentof estates and trusts using the federalelection under IRC Section OF FORMThe Fiduciary of a resident estate or trustuses the PA-41, Fiduciary Income TaxReturn, to report.

8 The Income , deductions, gains,losses, etc., of the estate or trust; The Income that is either accumu-lated or held for future distribution or distributed currently to the bene-ficiaries; and Any Income tax liability of the estateor Fiduciary of a nonresident estate ortrust uses the PA-41 Fiduciary IncomeTax Return to report: Pennsylvania-source Income whenthere are no resident beneficiaries; Worldwide Income when the estateor trust has Pennsylvania-source Income and resident beneficiaries; or Any Income tax liability of the estateor CREDITSE states and trusts cannot pass throughany tax credits to its law (42 405(c)(2)(C)(i); 61Pa. Code ), the department hasthe authority to use the Social Securitynumber (SSN) to administer the Penn-sylvania personal Income tax and otherCommonwealth of Pennsylvania tax department uses the SSN to identifyindividual taxpayers and verify their incomes.

9 The department also uses theSSN to administer a number of tax-offsetand child-support programs that federaland Pennsylvania laws commonwealth may also use theSSN in exchange-of-tax informationagreements with governmental authori-ties. Except for official purposes, Penn-sylvania law prohibits the commonwealthfrom disclosing information that individ-uals provide on Income tax returns,including the SSN(s).An estate or trust must file the PA-41, Fiduciary Income Tax Return , if any ofthe following apply: The Fiduciary of an irrevocable elect-ing small business trust received orrealized more than $33 of Pennsyl-vania-taxable Income or records aloss in any class of Income ; An estate or trust earned, receivedor realized more than $33 of Penn-sylvania-taxable Income or recordsa loss in any class of Income ; The estate is a taxable bankruptcyestate of a Chapter 7 or 11 bank-ruptcy debtor created under Section1398 of the Internal Revenue Codeof 1986; The Fiduciary of a resident estate ortaxable trust received taxableincome/loss during its taxable year.

10 The Fiduciary of a nonresident estateor trust received taxable Income andthe estate or trust has a Pennsylvaniaresident beneficiary; The Fiduciary of a grantor trustincluding a Grantor Retained AnnuityTrust (GRAT) or Grantor RetainedUnitrust (GRUT) received taxableincome during its taxable yearregardless of whether it is requiredto file a federal Income tax Return ornot, unless the grantor trust is a settlor-revocable trust; The Fiduciary of a charitable trustincluding a Charitable RemainderAnnuity Trust (CRAT) and Charita-ble Remainder Unitrust (CRUT)received taxable Income during itstaxable year, regardless of whetherit is required to file a federal incometax Return or not, when any privateindividual benefits from the earningsof the trust; The Fiduciary of a nonresident estateor taxable trust received Pennsylva-nia-source Income /loss during itstaxable year; The Fiduciary of a nonresident taxable trust including grantor trusts, GRATs, GRUTs, CRAT sandCRUTs received Pennsylvania-source Income /loss.