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, Line 9.