Include all of the following on PA Schedule SP:
- income and gains from investments in direct obligations of the federal government, Pennsylvania, and political subdivisions of Pennsylvania
- nontaxable portion of gain from the sale of any property
- nontaxable income received as a beneficiary of an estate or trust
For decedent's only - in addition to any annualized income for nontaxable interest, dividends, and gains include the difference between the total annualized taxable income and the Pennsylvania taxable income shown on PA 40.