State Fiduciary Income Tax

Pennsylvania Form PA-41: The Pennsylvania Fiduciary Income Tax Return

Estates and trusts connected to Pennsylvania file Form PA-41 with the Department of Revenue — on top of, not instead of, the federal Form 1041. Here is who must file, the deadlines, the rates, and the Pennsylvania-specific rules that differ from federal.

E-File the Federal 1041Federal Form 1041 Guide

Quick Answer

Form PA-41 is Pennsylvania’s fiduciary income tax return, filed with the Department of Revenue. Due: April 15, or the same date as the federal return for fiscal-year filers. Tax: Pennsylvania's flat 3.07% personal income tax rate. It is filed in addition to the federal Form 1041 — prepare the federal return first, then the state return that builds on it.

Form PA-41 at a glance

ReturnForm PA-41 — Pennsylvania Fiduciary Income Tax Return
Filed withPennsylvania Department of Revenue
Who must fileA resident estate or trust with taxable income or a loss; a nonresident estate or trust with Pennsylvania-source income or loss; and a nonresident estate or trust with a Pennsylvania resident beneficiary that had taxable income. A copy of the federal 1041 is filed with it.
Due dateApril 15, or the same date as the federal return for fiscal-year filers.
Extension5½ months automatically. A federal Form 7004 extension carries over when no Pennsylvania tax is owed; if tax is due, file REV-276 with payment by the original date.
Tax ratePennsylvania's flat 3.07% personal income tax rate.
E-filingThe PA-41 and REV-276 are supported in Fed/State e-file.

What makes Pennsylvania different

  • Pennsylvania honors the federal Form 7004 outright when the estate or trust owes no PA tax — one of the few Tier-1 states where the federal extension alone protects the state filing.
  • The resident-beneficiary rule pulls some fully out-of-state trusts into PA-41 filing: a nonresident trust with a Pennsylvania resident beneficiary files if it had taxable income anywhere.

The federal return comes first

Form PA-41 does not replace the federal filing — an estate or trust that meets the federal thresholds ($600 of gross income, any taxable income for a trust, or a nonresident alien beneficiary) files the federal Form 1041 with the IRS and then the Pennsylvania return with the Department of Revenue, which generally starts from the federal figures. The practical workflow: finish the federal 1041 and its Schedule K-1s, then carry the numbers into Form PA-41. Our federal Form 1041 guide covers the thresholds, deadlines, and elections, and the Schedule K-1 guide explains what beneficiaries do with their share.

Start with the federal Form 1041

Prepare and e-file the federal fiduciary return through the IRS MeF system with an electronic acknowledgment — the foundation the Pennsylvania return builds on.

E-File the Federal 1041

Pennsylvania fiduciary tax FAQs

Who must file Pennsylvania Form PA-41?
A resident estate or trust with taxable income or a loss; a nonresident estate or trust with Pennsylvania-source income or loss; and a nonresident estate or trust with a Pennsylvania resident beneficiary that had taxable income. A copy of the federal 1041 is filed with it.
When is Form PA-41 due?
April 15, or the same date as the federal return for fiscal-year filers. Extension: 5½ months automatically. A federal Form 7004 extension carries over when no Pennsylvania tax is owed; if tax is due, file REV-276 with payment by the original date.
What is the Pennsylvania fiduciary tax rate?
Pennsylvania's flat 3.07% personal income tax rate. Rates and thresholds change — verify against the current Form PA-41 instructions from Pennsylvania Department of Revenue before computing.
Do I still file the federal Form 1041 if I file Form PA-41?
Yes — they are separate obligations. The federal Form 1041 goes to the IRS under the federal $600 gross-income (or any-taxable-income) thresholds, and Form PA-41 goes to the Department of Revenue under Pennsylvania's own rules. Most fiduciaries prepare the federal return first, since the state return typically starts from federal amounts.
Is the PA-41 really taxed at just 3.07%?
Yes — Pennsylvania applies its flat 3.07% personal income tax rate to estates and trusts, the lowest headline rate among the large fiduciary states. The catch is breadth: PA has its own income classes and does not follow every federal deduction, so PA-41 taxable income is computed under Pennsylvania rules, not copied from the federal 1041.

Other state fiduciary guides

Illinois Form IL-1041 · Ohio Form IT 1041 · New Jersey Form NJ-1041 · Georgia Form 501 · North Carolina Form D-407 · Michigan Form MI-1041 · all states

Disclaimer: State filing thresholds, rates, and extension rules change — verify current requirements in the Form PA-41 instructions published by Pennsylvania Department of Revenue before filing. This page is general information, not tax advice. TaxFilingCenter is an IRS-authorized e-file provider for federal returns and does not provide legal or tax advice.