PA Help? One decedent and one part-year

[Kea]

Just wanted to see if there was anything special I needed for these 2 returns. Both had investments (interest, dividends).

For decedent, do I nominee out after death div & int like for Federal? At least one bene does not live in PA.

For part-year, do I prorate based on number of day or do I need to see what dates the they were earned?

Thanks.

[Kea]

Even though I probably won't work on these until next week (or later), I wanted to bump this while there are still a lot of folks still reading the forum.

Also the part-year resident sold her house there (after moving to TX but end of year). She had a gain of around $240K and met the federal exclusion (bought it in the 70s and lived there until Jan 2011). Does PA treat this differently?

[joanmcq]

I don't know about the house, but you have to file two returns for PA, one single and one as deceased. I did that for my dad & mum the year my mum died. Seemed to be the final insult to a grieving man.

I'm not sure about the nominee factor; separate property state, and my mum only had some pension and one bank account in her name. Pensions aren't taxable in PA.

[Kea]

Thanks Joan. Client did file and pay estate tax return for his mother. There was some kind of discount if that was done in some short time (3 months?). He took care of that in PA. Is there still another return that needs to be filed?

I did know about the pension.

Just to add one more insult to this. I just found out that PA requires a "reason" for the extension. And they don't accept vague reasons like "illness" or "tax practitioner doesn't have time".

I saw the info about separate property & losses in one area don't offset another (or even the same area if from each spouse). Both of these are (were) single.

Thanks.