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The schedule documents key beneficiary identification fields, estate/trust issuer information, and the beneficiary’s year-end distribution percentage. 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Estate/Trust  Partnership  LLC  \n Exempt  \nNOTE: Amounts from this schedule must be reported on the appropriate PA Tax Return. Enter whole dollars only  \n1 Income of/from Estates or Trusts ............................................. 1  \n2 PA Nonresident Tax Withheld ................................................ 2  \n3 Total Other Credits. Submit statement ......................................... 3  \n\n|  |\n| --- |\n|  |\n|  |\n\n2504610052 2504610052  \nPRINT  \nNEXT PAGE  \nTOP OF PAGE  \nReset Entire Form  \n2025  \nInstructions for PA-41 Schedule NRK-1  \nNonresident Schedule of Beneficiary  \nPA-41 NRK-1 IN (EX) MOD 06-25 Pass Through Income and Credits  \nGENERAL INFORMATION  \nPURPOSE OF SCHEDULE  \nEstates and trusts use PA-41 Schedule NRK-1 to report the Pennsylvania-source income of estates and trusts and PA nonresident tax withheld to each nonresident individual or nonresident estate and trust beneficiary. A PA-41 Schedule NRK-1 is also used to report the Pennsylvania-source income of the estate or trust for each resident or nonresident partnership, PA S corporation or entity formed as a limited liability company classified as a partnership, or PA S corporation for federal income tax purposes.  \nNonresident estate and trust beneficiaries are subject to Pennsylvania personal income tax on their shares of the estate or trust’s distributed or distributable Pennsylvaniasource income. Resident estate and trust beneficiaries are subject to tax on their shares of the estate or trust’s distributed or distributable income, regardless of income source.  \nNONRESIDENT BENEFICIARY RESIDENCY STATUS  \nThe fiduciary of an estate or trust must determine (through reasonable means) the residency status of each individual and/or estate or trust beneficiary. A fiduciary of an estate or trust that fails to keep an accurate list of beneficiaries maybe subject to the tax, penalty, and interest of any beneficiary who was provided a PA-41 Schedule NRK-1 when a PA-41 Schedule RK-1 should have been provided.  \nPA TAX WITHHELD FOR  \nNONRESIDENT BENEFICIARY  \nEach nonresident individual or nonresident estate or trust must also have PA income tax withheld at a rate of 3.07 percent (0 .0307) on their shares of the estate or trust’s distributed or distributable Pennsylvania-source income. Complete PA-41 Schedule N to determine the amount of withholding for each nonresident beneficiary subject to withholding.  \nWHO SHOULD RECEIVE A PA-41 SCHEDULE NRK-1  \nA PA-41 Schedule NRK-1 must be prepared and provided to every nonresident beneficiary who is an individual. A copy of the PA-41 Schedule NRK-1 for each nonresident beneficiary who is an individual must accompany the estate’s/trust’s PA-41, Fiduciary Income Tax Return. The estate or trust must prepare and provide both PA-41 Schedules RK-1 and NRK-1 to any beneficiary that was a/an:  \n• Individual who was a part-year Pennsylvania resident;  \n• Estate or trust;  \n• PA S corporation;  \n• Partnership; or  \n• Entity formed as a limited liability company classified asa partnership or PA S corporation for federal income tax purposes.  \nBoth schedules for each such beneficiary must also be submitted with the PA-41, Fiduciary Income Tax Return.  \nIMPORTANT: The department does not accept federal  \nForm 1041 Schedule K-1 because the schedule does not properly reflect the classified Pennsylvania-taxable income","cbCaigJ7qGFPjt6I","https://ap.wps.com/l/cbCaigJ7qGFPjt6I","pdf",440617,6,"English","# Purpose of schedule\n## Nonresident beneficiary residency status\n## PA tax withheld for nonresident beneficiary\n## Who should receive a PA-41 Schedule NRK-1\n## How to amend PA-41 Schedule NRK-1\n## Completing PA-41 Schedule NRK-1\n## Foreign address instructions (other than Canada)","[{\"question\":\"What is the purpose of PA-41 Schedule NRK-1?\",\"answer\":\"Estates and trusts use PA-41 Schedule NRK-1 to report Pennsylvania-source income and credits (and PA nonresident tax withheld, when applicable) to nonresident individual or nonresident estate/trust beneficiaries.\"},{\"question\":\"How is the residency status of a nonresident beneficiary determined?\",\"answer\":\"The fiduciary must determine each beneficiary’s residency status through reasonable means and keep an accurate list to avoid tax, penalty, and interest for incorrect beneficiary schedules.\"},{\"question\":\"What withholding rate applies to nonresident beneficiaries on their shares of distributable Pennsylvania-source income?\",\"answer\":\"PA income tax is withheld at a rate of 3.07% (0.0307) on nonresident beneficiaries’ shares of the estate or trust’s distributed or distributable Pennsylvania-source income.\"}]","PA-41 Schedule NRK-1 - Nonresident Schedule of Beneficiary Pass Through Income and Credits | PDF",1789806940]