Q&A with the Pennsylvania Department of Revenue

Would the Department allow a credit on the PA-41 for a federal grantor trust for non-resident taxes paid to another state by the individual who is the grantor?

Jun 19, 2011
Q:

Would the Department allow a credit on the PA-41 for a federal grantor trust for non-resident taxes paid to another state by the individual who is the grantor? In this instance, the Pennsylvania taxpayer is the trust for resident state income tax purposes, but the individual grantor is the taxpayer on the same income that is taxable as non-resident source income in another state.

A:

A resident credit would not be allowed in this instance.  There are two different taxpayers in this example.



Leave a comment

Watch: 2019 Q&A with the DOR
Watch: 2019 Q&A with the DOR

Watch Now

A PICPA member login is required to access this content. A full transcript is also available.

Full Transcripts:
Annual Meetings
     
Oct. 2019      Oct. 2018

Oct. 2017      Oct. 2016

  Sept. 2015    Sept. 2014

Full Transcripts:
Quarterly Meetings
Disclaimer

These documents provide a summary of the answers provided by the Department of Revenue to the PICPA Committee on State Taxation at its annual question and answer session. These documents are classified as revenue information issued for informational purposes only for the convenience of PICPA members. Pursuant to 61 Pa. Code Section 3.4, these documents should not be relied upon for any purpose or used in tax appeals. Taxpayers requiring a binding opinion on their specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.