Source: https://www.taxformfinder.org/pennsylvania/form-pa-41n
Timestamp: 2018-03-18 15:16:43
Document Index: 5117849

Matched Legal Cases: ['art 1', 'art 2', 'art 1', 'art 3', 'art 1', 'art 2', 'art 4', 'art 3', 'art 2', 'art 2', 'art 1', 'art 2', 'art 3', 'art 4', 'art 1', 'art 2', 'art 4', 'art 4', 'art 2', 'art 2', 'art 3', 'art 4']

Pennsylvania Form PA-41N (PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld) - 2017 Pennsylvania TaxFormFinder
Pennsylvania Form PA-41N
Pennsylvania PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld
Form PA-41N PDF
2017 Form PA-41N 2016 Form PA-41N 2015 Form PA-41N 2014 Form PA-41N
It appears you don't have a PDF plugin for this browser. Please use the link below to download 2017-pennsylvania-form-pa-41n.pdf, and you can print it directly from your computer.
PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld
2017 PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld (PA-41N)
PA-41 SCHEDULE N
PA-Source Income and
Nonresident Tax Withheld
PA-41 N 03-17 (FI)
Name as shown on PA-41
1710510056
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
Part 1: Calculation of Distributed/Distributable PA-Source Income
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. .................................................................................
2b. Apportionment percentage as calculated by PA Schedule NRH. .....................................................
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...............................
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. .............
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. ...........................................................................................
3a. Net gain or (loss) from the sale, exchange or disposition of property located in PA. .......................
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. .......................
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. .....................................................................................
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. ......................................................
3b. PA-source net gain or (loss) from the sale, exchange or dispostion of property from
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. ......................................................
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. .............
8. Total distributed/distributable PA-source income. Enter the lesser of Line 6 or Line 7 here. ...........
7. Enter the lesser of Line 3b or 14b from PA-41 Schedule DD. ..........................................................
START Name as shown on PA-41
1710610054
Part 2: Calculation of Nonresident Beneficiary Distributed/Distributable Income
Enter name of nonresident beneficiary
Distributed/Distributable Income
(Col A x Col B)
Total Distributed/
PA-Source Income
(Part 1, Line 8)
9. Nonresident beneficiary distributable income percentage totals from
other sheets. Include additional sheets/statements if necessary. ................ 9A.
10. Total nonresident beneficiaries' distributable income percentage.
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
Beneficieary
(Col A/Col B x Col C)
(Part 3, Line 4)
(Part 2, Line 10A)
Instructions for PA-41 Schedule N
PA-Source Income and Nonresident Tax Withheld
PA-41 N IN 03-17
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
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.
Enter the complete name of the estate or
trust as shown on the PA-41, Fiduciary
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
Enter the amount of any gambling
winnings from Pennsylvania sources or
lottery winnings from sources within
Pennsylvania other than the Pennsylvania
Net Income or (Loss) From a
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
Net Income or (Loss) From a Farm
If the estate or trust operates a farm
amount of the farm income or (loss) from
PA Schedule F on Line 2a. See also the
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.
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.
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
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.
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.
Include the Pennsylvania source gain
or (loss) reported on Line 2 of any
If reporting gain or (loss) from more than
one PA-20S/PA-65 Schedule NRK-1,
PA-41 N
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.
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.
or (loss) reported on Line 3 of any
partnerships, PA S corporations or entities
formed as limited liability companies
Add the amounts on Lines 4a and 4b.
Otherwise, enter the total Pennsylvaniasource income from rents, royalties,
patents and copyrights. Losses incurred
by an estate or trust cannot be distributed.
from other estates and trusts as reported
on Line 4 of any PA-41 Schedules NRK-1
issued to the estate or trust.
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.
Enter the lesser of the amounts of Line 3b
or Line 14b from PA-41 Schedule DD.
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.
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.
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.
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
Enter the total distributed or distributable
from PA-41 Schedule N, Part 1, Line 8.
Enter the total nonresident beneficiaries’
distributable Pennsylvania-source income
percentage from PA-41 Schedule N,
Part 2, Line 10A.
Multiply the total distributed or distributable Pennsylvania-source income
from Line 1 times the total nonresident
income percentage from Line 2 and
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
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
income percentage of each nonresident
beneficiary as necessary from PA-41
Schedule N, Part 2, Lines 1A through 8A.
LINES 1B THROUGH 9B
distributed or distributable Pennsylvaniasource income percentage amount from
PA-41 Schedule N, Part 2, Line 6a on
each line as necessary.
LINES 1C THROUGH 9C
Enter the amount of Pennsylvania
nonresident tax withheld from PA-41
Schedule N, Part 3, Line 4 on each line
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
individuals and/or nonresident estates or
PA-41 Schedules N with Part 4 completed
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
Extracted from PDF file 2017-pennsylvania-form-pa-41n.pdf, last modified September 2011
More about the Pennsylvania Form PA-41N Corporate Income Tax Nonresident TY 2017
We last updated the PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld in January 2018, so this is the latest version of Form PA-41N, fully updated for tax year 2017. 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.
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 January 2018.
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.
Historical Past-Year Versions of Pennsylvania Form PA-41N
We have a total of four 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:
2017 Form PA-41N
2016 Form PA-41N
2016 PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld (PA-41N)
2015 Form PA-41N
2015 PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld (PA-41N)
2014 Form PA-41N
2014 PA-41 Schedule N - PA-Source Income and Nonresident Tax Withheld (PA-41N)
Source: http://www.taxformfinder.org/pennsylvania/form-pa-41n