Instructions For Form Pa-41 - Schedule Oi - Other Information - 2012
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12012
Pennsylvania Department of Revenue
Instructions for PA-41 Schedule OI
Other Information
Line 3
Line 4
General Information
The estate or trust must answer “Yes”
The estate or trust must answer “Yes”
if during the tax year:
if the federal government made any
Purpose of Schedule
●
additional assessments on the income
The estate or trust received income
of the estate or trust in the last four
from or paid income to a foreign estate
PA-41 Schedule OI is used to
years.
or trust (located outside the U.S.)
provide additional information on the
If yes, submit a statement
and/or
tax status of the estate or trust.
indicating tax year and include a copy
●
It was the tax owner of a foreign
of the Revenue Agent’s Report. If
estate or trust, located outside the U.S.
Note.
PA-41 Schedule OI is
required, the estate or trust must file
that was disregarded as an entity
located on the bottom half of
an amended return within 30 days of
separate from its owner under federal
Page 2 of the PA-41 Fiduciary Income
the adjustment.
Treasury Regulations Sections
Tax Return.
301.7701-2 and 301.7701-3. The tax
owner of a foreign entity located
Line 5
outside the U.S. that was disregarded
Line Instructions
as an entity is treated as owning the
The estate or trust must answer “Yes”
assets and liabilities of the foreign
if it received income from a
disregarded entity located outside the
This section asks a series of questions.
partnership, S corporation or entity
U.S. for purposes of U.S. income tax
The questions must be answered with
formed as a limited liability company
law.
“Yes” or “No.” For “Yes” responses,
classified as a partnership or PA S
If yes, the statement must show
supplemental statements must be
corporation for federal income tax
each entity’s name, federal employer
submitted, if applicable.
purposes.
identification number (if any) and the
If all such entities’ FEINs, names
country under whose laws the entity
Line 1
and addresses in the section provided
was organized if the entity directly or
on PA-41 Schedule OI. If additional
The trust must answer “Yes” if it is a
indirectly owned at least a 10 percent
space is needed, include an additional
revocable trust.
interest in any other domestic
page (in the same format) as shown on
partnership or foreign partnership
PA Schedule OI.
located outside the U.S.
Line 2
Line 6
The trust must answer “Yes” if it is an
irrevocable trust.
If the PA-41, Fiduciary Income Tax
Return, is for a trust, provide the name
and address of the grantor.
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