Instructions For The Pa-41 Schedule Dd - Distribution Deductions - 2013

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2013
Pennsylvania Department of Revenue
Instructions for PA-41 Schedule DD
Distribution Deductions
reported as if this were a resident estate
educational organization. This would in-
GENERAL INFORMATION
or trust.
clude those amounts shown on Line 16
of this schedule.
PURPOSE OF SCHEDULE
If this is a resident estate or trust, enter
Column B – Line 2b
the amount from the PA-41, Fiduciary
An estate or trust must report its in-
Income Tax Return, Line 7.
Enter in Column B, Line 2b the dollar
come as if it were both a resident es-
amounts of gross income allocable to
tate or trust and a nonresident estate
If this is a nonresident estate or trust, a
Pennsylvania, which, pursuant to the
or trust.
separate calculation of the income must
terms of the governing instrument or
be made to report all the income from
Column A is used for the calculation as
under applicable law is unconditionally
all sources as if this were a resident es-
a resident estate or trust including all
required to be either (1) retained, accu-
tate or trust.
income from all sources.
mulated or set aside for future distribu-
Column B – Line 1b
tion or disbursement, or (2) currently
Column B is for the calculation as a
applied to discharge, satisfy or reduce
Enter in Column B, Line 1b the amount
nonresident estate or trust including in-
any person’s legal obligations.
of Pennsylvania taxable income re-
come only from Pennsylvania sources.
ported as if this were a nonresident es-
Also included in this line are any
This is necessary in order to provide
tate or trust.
amounts that are permanently set aside
information concerning income that
for future distribution to a purely reli-
If this is a nonresident estate or trust,
may be taxable to Pennsylvania and
enter the amount from the PA-41, Fidu-
gious, charitable, scientific, literary or
for showing income allocable to both
educational organization. This would in-
resident and nonresident beneficiaries.
ciary Income Tax Return, Line 7.
clude those amounts shown on Line 16
If this is a resident estate or trust, a sep-
of this schedule.
FORM INSTRUCTIONS
arate calculation of income must be
made to include only the taxable in-
Name
LINE 3
come from Pennsylvania sources as if
Enter the complete name of the estate
this were a nonresident estate or trust.
Taxable Income Available for
or trust as shown on the PA-41, Fiduci-
Distribution
ary Income Tax Return.
If this income is derived solely from in-
terest, dividends, and/or the sale, ex-
Column A – Line 3a
FEIN or Decedent’s SSN
change or disposition of intangible
Enter in Column A, Line 3a the amount
Enter the nine-digit federal employer
property (stocks, bonds, business inter-
obtained by subtracting Line 2a from
identification number (FEIN) of the es-
ests, etc.), this figure will be zero.
Line 1a to arrive at the taxable income
tate or trust or the decedent’s Social
to be distributed.
Security number as shown on the PA-
LINE 2
41, Fiduciary Income Tax Return.
Column B – Line 3b
Income Included in Line 1 Above
Enter in Column B, Line 3b the amount
TIP: An estate with a FEIN
But Not Distributable/Distributed
should not use the decedent’s
obtained by subtracting Line 2b from
Under State Law or the Govern-
Social Security number.
Line 1b to arrive at the Pennsylvania
ing Instrument
taxable income to be distributed.
TIP: If the estate or trust is a res-
Column A – Line 2a
ident estate or trust and all the
LINE 4
Enter in Column A, Line 2a the dollar
beneficiaries are residents of Pennsyl-
amount of gross income which, pur-
vania, only Column A must be com-
Total Distributable/Distributed
suant to the terms of the governing in-
pleted. Otherwise, Columns A and B
Nontaxable Income
strument or under applicable law, is
must be completed.
Column A – Line 4a
unconditionally required to be either (1)
LINE INSTRUCTIONS
retained, accumulated or set aside for
Enter the amount of nontaxable gross
receipts for the taxable year that are
future distribution or disbursement, or
(2) currently applied to discharge, sat-
both:
LINE 1
isfy or reduce any person’s legal obliga-
Not required under laws applicable
tions.
Total Income from Line 7 of
to the administration of estates or
the PA-41 Fiduciary Income
Also included in this line are any
trusts or the governing instrument
Tax Return
amounts that are permanently set aside
to be retained for future distribution
Column A – Line 1a
for future distribution to a purely reli-
or disbursement or to be currently
Enter in Column A, Line 1a the income
gious, charitable, scientific, literary, or
applied to discharge, satisfy or re-
PA-41 Schedule DD
1

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