Instructions For Pa-41 Schedule Nrk-1 - 2013 printable pdf download

2013

Pennsylvania Department of Revenue

Instructions for PA-41 Schedule NRK-1

Nonresident Schedule of Shareholder/Partner/Beneficiary

Pass Through Income, Loss and Credits

or trust includes only a copy of the PA-

Schedule NRK-1 for each beneficiary

GENERAL INFORMATION

41 Schedule NRK-1.

must also be filed to correct any error

on or reflect any change to the PA-41,

Part-Year Resident and

PURPOSE OF SCHEDULE

Fiduciary Income Tax Return, whether

Entity Beneficiaries

Trusts and estates use PA-41 Sched-

or not an amended federal Form 1041

The estate or trust must provide both

ule NRK-1 to report income and losses

was filed for that year.

PA-41 Schedules RK-1 and NRK-1 to

by class of income to each of its non-

any beneficiary that was a/an:

To amend an original PA-41 Schedule

resident beneficiaries. A PA-41 Sched-

NRK-1, use a blank schedule for the tax

ule NRK-1 is prepared for each

•

Individual who was a part-year

year to be amended and fill in the

individual nonresident beneficiary or

Pennsylvania resident;

“Amended Schedule” oval at the top of

entity beneficiary showing the share of

•

Estate or trust;

the schedule. Do not send a copy of the

income (losses) by class and other

•

PA S corporation;

original schedule.

items required to be reported.

•

Partnership; or

Complete the schedule by entering the

Trust and estate beneficiaries are sub-

•

Entity formed as a limited liability

corrected information and submit it with

ject to Pennsylvania personal income

company classified as a partner-

the amended PA-41, Fiduciary Income

tax

their

the

ship or PA S corporation for federal

Tax Return. See “Where To File” in the

estate’s/trust’s distributed or distrib-

income tax purposes.

PA-41 instructions.

utable income. Trust and estate bene-

Both schedules for each such benefici-

ficiaries who reside in Pennsylvania

ary must also be submitted with the PA-

are taxed on their shares of estate or

41, Fiduciary Income Tax Return.

COMPLETING

trust income, regardless of income

IMPORTANT: The department

PA-41 SCHEDULE NRK-1

source.

does not accept federal Form

The PA-41 Schedule NRK-1 provides

1041 Schedule K-1 because the sched-

Foreign Address Standards

each beneficiary their share of Penn-

ule does not properly reflect the classi-

If the estate or trust is located outside

sylvania-source income from the es-

fied

Pennsylvania-taxable

income

the U.S., it is important to write the for-

tate or trust. Pennsylvania resident

amounts.

eign address on the PA-41 Schedule

beneficiaries receive PA-41 Schedules

NRK-1 according to U.S. Postal Service

PA-41 Schedules NRK-1 submitted to

RK-1.

standards.

nonresident and entity beneficiaries

Who Should Receive a PA-41

should reflect the taxable income to

Failure to use these standards may

Schedule NRK-1

delay any refunds requested or corre-

Pennsylvania as if the nonresident indi-

A PA-41 Schedule NRK-1 must be com-

spondence necessary to complete the

vidual and entity beneficiary were

pleted for every nonresident resident

processing of the return.

Pennsylvania residents even if the es-

beneficiary who is an individual. A copy

tate or trust is a nonresident.

To comply with foreign address stan-

of the PA-41 Schedule NRK-1 for each

dards, use the following rules when

nonresident beneficiary who is an indi-

Nonresident beneficiaries should be is-

completing the address portion of the

vidual

must

accompany

the

sued PA-41 Schedules NRK-1 that re-

PA-41 Schedule NRK-1.

estate’s/trust’s

flects only the Pennsylvania-source

income taxable to nonresidents even if

•

Eliminate apostrophes, commas,

PA-41, Fiduciary Income Tax Return.

the estate or trust is a nonresident.

periods and hyphens.

Estates and trusts are required to pre-

pare both PA-41 Schedules RK-1 and

•

Write the name of the estate or

How To Amend

NRK-1 for entity beneficiaries that are

PA-41 Schedule NRK-1

trust in the space provided.

estates or trusts, PA S corporations;

Where an amendment to the PA-41, Fi-

•

Write the name and title of the fidu-

partnerships; entities formed as limited

duciary Income Tax Return, results in a

ciary in the space provided.

liability companies classified as partner-

need to amend the PA-41 Schedule

•

Write the address in the space pro-

ships or PA S corporations for federal

NRK-1, an amended PA-41 Schedule

vided, including street and building

income tax purposes.

NRK-1 must be forwarded to the PA De-

name and number, apartment or

partment of Revenue with the amended

suite numbers, city name and city

Nonresident Beneficiary

tax return, and a copy must be provided

or provincial codes.

(Individual)

to each beneficiary.

If the beneficiary’s last known address

•

Write only the name of the country

indicates they were a nonresident ben-

An amended PA-41, Fiduciary Income

in the space provided for the city or

eficiary for an entire tax year, the estate

Tax Return and an amended PA-41

post office.

PA-41 Schedule NRK-1 1

Instructions For Pa-41 Schedule Nrk-1 - 2013

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