Instructions For The Pa-41 Schedule Oi - Other Information - 2013
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Pennsylvania Department of Revenue
Instructions for PA-41 Schedule OI
Other Information
If yes, submit a statement indicating
LINE 3
GENERAL INFORMATION
tax year and include a copy of the Rev-
enue Agent’s Report. If required, the
The estate or trust must answer “Yes” if
PURPOSE OF SCHEDULE
estate or trust must file an amended
during the tax year:
PA-41 Schedule OI is used to provide
return within 30 days of the adjust-
additional information on the tax status
•
The estate or trust received income
ment.
of the estate or trust.
from or paid income to a foreign es-
tate or trust (located outside the
If a PA S corporation, partnership or
LINE 5
U.S.) and/or
entity formed as a limited liability com-
pany that is classified as a partnership
The estate or trust must answer “Yes”
•
It was the tax owner of a foreign es-
or PA S corporation for federal income
if it received income from a partner-
tate or trust, located outside the
tax purposes receives a PA-41 Sched-
ship, S corporation or entity formed as
U.S. that was disregarded as an
ule RK-1 or NRK-1 that reports income
a limited liability company classified as
entity separate from its owner
from an estate or trust, the entity must
a partnership or PA S corporation for
under federal Treasury Regulations
complete PA-41 Schedule J using the
federal income tax purposes.
Sections
301.7701-2
and
information provided from the RK-
301.7701-3. The tax owner of a for-
If all such entities’ FEINs, names and
1/NRK-1 and distribute the income to
eign entity located outside the U.S.
addresses in the section provided on
the partners or shareholders as appli-
that was disregarded as an entity is
PA-41 Schedule OI. If additional space
cable.
treated as owning the assets and li-
is needed, include an additional page
NOTE: PA-41 Schedule OI is lo-
abilities of the foreign disregarded
(in the same format) as shown on PA
cated on the bottom half of Page
entity located outside the U.S. for
Schedule OI.
2 of the PA-41 Fiduciary Income Tax
purposes of U.S. income tax law.
Return.
LINE 6
If yes, the statement must show each
LINE INSTRUCTIONS
entity’s name, federal employer identi-
If the PA-41, Fiduciary Income Tax Re-
fication number (if any) and the country
turn, is for a trust, provide the name
This section asks a series of questions.
under whose laws the entity was organ-
and address of the grantor.
The questions must be answered with
ized if the entity directly or indirectly
“Yes” or “No.” For “Yes” responses, sup-
owned at least a 10 percent interest in
plemental statements must be submit-
any other domestic partnership or for-
ted, if applicable.
eign partnership located outside the
U.S.
LINE 1
LINE 4
The trust must answer “Yes” if it is a rev-
ocable trust.
The estate or trust must answer “Yes”
if the federal government made any
LINE 2
additional assessments on the income
of the estate or trust in the last four
The trust must answer “Yes” if it is an ir-
years.
revocable trust.
PA-41 Schedule OI
1
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