Instructions For Pa-41 Schedule A - Pennsylvania Department Of Revenue

Instructions For Pa-41 Schedule A - Pennsylvania Department Of Revenue - 2012 Page 2

corporation for federal income tax

Line 5

Resident Estates and Trusts

Report the amount of any gambling

purposes. If the estate or trust

Gambling and Lottery

receives only a federal Form 1120S

winnings from sources inside and

Winnings

Schedule K-1, the estate or trust

outside the commonwealth. Report

Enter the amount of any taxable

must obtain a PA-20S/PA-65

the amount of any lottery winnings

gambling and lottery winnings of the

Schedule RK-1 from the entity. The

from all lotteries other than the

estate or trust.

Pennsylvania Lottery.

department will only permit the

estate or trust to adjust and

Example.

Nonresident Estates and Trusts

reclassify the income from the

Pennsylvania resident

Report the amount of any gambling

federal Form 1120S Schedule K-1

wins the Powerball on a ticket

winnings from Pennsylvania sources

according to Pennsylvania rules in

purchased in Maryland and elects the

or lottery winnings from sources

limited circumstances. See the PA

annuity payment option. A trust was

within Pennsylvania other than the

PIT Guide, Chapter 16, Pass Through

established for the purpose of

Pennsylvania Lottery.

Entities, for additional information on

receiving the annual payout from the

the adjustments required and the

Maryland Lottery. Since the

Nonresident estates and

proper classification of income.

Powerball lottery ticket was

trusts with Pennsylvania

If the estate or trust realizes

purchased in Maryland, the winnings

resident beneficiaries should

income from more than one PA S

are taxable to a Pennsylvania

report the income on PA Schedule A,

corporation, provide a statement

resident trust. Therefore, the

Line 5 as if a resident estate or trust.

showing the FEIN, name, and

resident trust is required to report

amount of distributable/

the income on PA Schedule A, Line 5

distributed income by the PA S

and on the PA-41 Fiduciary Income

Line 6

corporation. Also include the PA-

Tax Return, Line 1.

20S/PA-65 Schedules RK-1 and/or

Total Interest Income and

federal Form 1120S Schedules K-1

Gambling and Lottery

when filing your PA-41, Fiduciary

Winnings

Income Tax Return.

Add Lines 2, 3, 4 and 5. Enter on

Line 1 of the PA-41, Fiduciary Income

Tax Return.

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Instructions for PA-41 Schedule A

Instructions For Pa-41 Schedule A - Pennsylvania Department Of Revenue - 2012 Page 2

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