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2013

Pennsylvania Department of Revenue

Instructions for PA-41 Schedule A

Interest Income and Gambling and Lottery Winnings

Report the amount of any interest in-

•

Other deposits, investments, and

GENERAL INFORMATION

come from PA-20S/PA-65 Schedule

obligations;

RK-1, Line 2 on PA-41 Schedule A, Line

PURPOSE OF SCHEDULE

•

GNMA and FNMA certificates and

3 or Line 4.

Use PA-41 Schedule A to report inter-

other obligations that are guaran-

Submit all such schedules to support

est income and gambling and lottery

teed by the U.S. government, but

the amount reported on PA-41 Sched-

winnings of estates and trusts.

not direct obligations of the U.S.

ule A. Include a copy of federal Form

government;

1065 Schedule K-1 if a PA-20S/PA-65

FORM INSTRUCTIONS

•

Obligations of other states or coun-

Schedule RK-1 is not supplied by the

tries;

partnership, or entity formed as a lim-

Name

ited liability company that is classified

Enter the complete name of the estate

•

Mutual savings banks and cooper-

as a partnership for federal income tax

or trust as shown on the PA-41, Fiduci-

ative banks, even if reported as div-

purposes. If the estate or trust receives

ary Income Tax Return.

idends;

only a federal Form 1065 Schedule K-

FEIN or Decedent’s SSN

•

Income from any amount paid

1, the estate or trust must adjust and

Enter the nine-digit federal employer

under contract of life insurance, en-

classify the income from the federal

identification number (FEIN) of the es-

dowment or annuity contract that is

Form 1065 Schedule K-1 according to

tate or trust or the decedent’s Social

includable in gross income for fed-

Pennsylvania rules. See the PA PIT

Security number as shown on the PA-

Guide, Chapter 16, Pass Through Enti-

eral income tax purposes.Pennsyl-

41, Fiduciary Income Tax Return.

ties, for additional information on the

vania-taxable income does not

adjustments required and the proper

include interest from:

TIP: An estate with a FEIN

classification of income.

should not use the decedent’s

•

Direct obligations of the U.S. Gov-

Social Security number.

If the estate or trust realizes income

ernment (U.S. Treasury Bonds,

from more than one partnership, pro-

Notes, Bills, Certificates, and Sav-

LINE INSTRUCTIONS

vide a statement showing the FEIN,

ings Bonds);

name and amount of distributable/dis-

•

Direct obligations of the Common-

tributed income by the partnership. Also

LINE 1

wealth of Pennsylvania;

include the PA-20S/PA-65 Schedules

Interest Income

RK-1 and/or federal Form 1065 Sched-

•

Direct obligations of political subdi-

All taxable interest income must be re-

ules K-1 when filing your PA-41, Fiduci-

visions of Pennsylvania.

ported. If the estate or trust has Penn-

ary Income Tax Return.

For a list of exempt obligations, request

sylvania-taxable interest income that is

REV-1643, Tax-Exempt Obligations for

more than $2,500, PA-41 Schedule A

LINE 4

PA Personal Income Tax Purposes.

must be completed indicating the name

Interest Income from S Corpora-

of each payer and amount of Pennsyl-

tions from PA Schedules RK-1

vania-taxable interest of the payer from

LINE 2

each federal Form 1099-INT or other

If the estate or trust is an owner of an S

Total Interest Income

corporation or entity formed as a limited

statement.

Add all amounts listed from Line 1 in-

liability company that is classified as a

Pennsylvania-taxable interest income

cluding amounts on additional sched-

S corporation for federal income tax

includes interest from:

ules

purposes, the estate or trust will receive

•

Savings and loan associations;

a PA-20S/PA-65 Schedule RK-1 show-

ing its share of any interest income.

LINE 3

•

Credit unions, even if reported as

dividends on your statement;

Report the amount of any interest in-

Interest Income from Partner-

come from PA-20S/PA-65 Schedule

•

Bank deposits;

ships from PA Schedules RK-1

RK-1, Line 2 on PA-41 Schedule A, Line

If the estate or trust is a partner in a

•

Bonds (except as noted below);

3 or Line 4.

partnership or a member in an entity

•

Certificates of deposit;

formed as a limited liability company

Submit all such schedules to support

that is classified as a partnership for

the amount reported on PA-41 Sched-

•

Interest-bearing personal checking

federal income tax purposes, the estate

ule A. Include a copy of federal Form

accounts;

or trust will receive a PA-20S/PA-65

1120S Schedule K-1 if a PA-20S/PA-65

•

Schedule RK-1 showing its share of any

Pennsylvania, federal and local tax

Schedule RK-1 is not supplied by the S

refunds;

interest income.

corporation or entity formed as a limited

PA-41 Schedule A

Instructions For Pa-41 Schedule A - Interest Income And Gambling And Lottery Winnings - 2013

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