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Screen PAUE - Pennsylvania Employee Business Expense - Schedule UE (1040)
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Overview
Use this screen to complete Form PA-40 Schedule UE, Allowable Employee Business Expenses.
General Information
UltraTax CS uses the information in this section to complete portions of Schedule UE. UltraTax CS uses the
T, S
field to link Forms W-2, Statutory Employee Schedule C, PA2106, PA3903, and PA8829 information to Schedule UE. When the T, S
field is T
, UltraTax CS builds a view for Forms W-2, Statutory Employee Schedule C, PA2106, PA3903, and PA8829 that are coded in UltraTax/1040 with a blank, T
, or J
. When the T, S
field is S
, UltraTax CS builds a view for Forms W-2, Statutory Employee Schedule C, PA2106, PA3903, and PA8829 that are coded in UltraTax/1040 with S
or J
. If more than 1 unit of schedule UE is required for either the taxpayer or spouse, a 2nd unit must be added. For part-year resident and nonresident income apportionment, the calculated Schedule UE deduction transfers to the specific employer on Form PA-40 Schedule NRH. As a result, UltraTax CS determines the Schedule UE expenses for a specific employer based on the unit number of the W-2 that was chosen. UltraTax CS automatically calculates Schedule UE where there is only 1 taxpayer / spouse W-2, Statutory Employee Schedule C, and PA2106, PA3903, or PA8829.T, S
Enter
T
(taxpayer) or leave this field blank to build dynamic views for Form W-2, Statutory Employee Schedule C, and the PA2106, PA3903, and PA8829 screens when they're coded as taxpayer or joint. Enter S
(spouse) to build dynamic views for Form W-2, Statutory Employee Schedule C, and the PA2106, PA3903, and PA8829 screens when they're coded as spouse or joint.City
If filing a Pennsylvania Local EIT return enter the 3-digit city code to have the Schedule UE expenses transfer to that city’s return.
Form W-2
Choose the W-2 to which the unreimbursed expenses are associated. Employer reimbursements entered in the W-2 screen transfer to the appropriate section of Schedule UE.
Form 1099M / Miscellaneous expenses
Select the 1099M to which the unreimbursed expenses are associated. Enter the expenses which are associated with the 1099M income in the statement window attached to the
Miscellaneous expenses
field. The Miscellaneous expenses
field should only be used when a Form 1099M is chosen. Expenses entered anywhere else in UltraTax CS won't show up on this unit of the Schedule UE. UltraTax CS will include these expenses on Schedule UE, line Miscellaneous Expenses.Occupation in which expenses were incurred (Force)
When a PA2106 has been selected in this screen, the occupation transfers from that specific PA2106 to Schedule UE. Otherwise, enter the occupation associated with the unreimbursed employee expense(s) reported in this screen. If an occupation isn't entered, UltraTax CS defaults to the federal occupation entered in the general screen.
Schedule C statutory employee
Select the unit of Form PA-40 Schedule C that the statutory expenses are associated. The total expense amount is printed on the Schedule UE, Part C, Miscellaneous Expenses line, with a description of Statutory employee expense from PA-40 Schedule C.
If Form 8829, Home Office, is attached to the Statutory Employee Schedule C, UltraTax CS transfers the Form 8829 amount to Part D of Schedule UE. Any depreciation expense from assets associated with Schedule C is included in the expenses of the Statutory Employee Schedule C and isn't shown separately on Schedule UE, Part G.
Statutory employee (Force)
If an amount is entered, UltraTax CS uses this amount and ignores any amount calculated on Form PA-40 Schedule C associated with the statutory employee. The amount is included on Form PA-40 Schedule UE, Part C, Miscellaneous expenses line.
Business Expenses
Form 2106
Select the PA2106 to which the unreimbursed expenses are associated. The other business expenses on the PA2106 show up on Part C, Miscellaneous Expenses on Schedule UE, Page 1. Once a PA2106 has been chosen, the occupation associated with that PA2106 appears in the screen next to this field and displays on Schedule UE. If this occupation isn't correct, it can be forced using the
Force
field in the Form PA-40 Schedule UE - General Information section.Include union dues and miscellaneous expenses from federal Schedule A
Enter
X
to include union dues entered in federal Schedule A. In the federal A screen, enter the union name in the statement window attached to the Union dues
field. UltraTax CS automatically marks this checkbox in the 1st instance of a taxpayer unit or spouse unit. If the union dues don't pertain to that W-2, leave this field blank and enter X
on the appropriate PAUE screen. The miscellaneous unreimbursed expenses entered in the federal A screen also appears on Schedule UE. The state use code determines the section where the expenses appear.Union dues
If union dues exist but are entered elsewhere in UltraTax CS, use the attached statement window to enter the union name and dues. Union dues entered in this field are added to the form, along with the union dues entered in the W-2 screen, Box 14. Union Dues entered in the federal W-2 screen, Box 14, must have a specific name entered for the description of the union.
Reimbursements (Force)
When an amount is entered in this field, UltraTax CS uses this reimbursed amount on Form PA-40 Schedule UE and ignores any amount entered in the W-2 screen, Box 12. This amount is also used on the Pennsylvania Supplemental Business Expense (SBE) Allocation Worksheet.
Work clothes and uniforms / Small tools and supplies / Professional fees
Use these fields to enter direct employee business expenses. These fields overwrite the information entered in the federal A screen in the
Unreimbursed employee expenses subject to 2% Limitation
field when a state use code is chosen.Office or Work-area Expenses
Form 8829
Select the PA8829 screen with which the W-2 income is associated.
Is this work area …
If the answer to all 3 work area questions is
Yes
, UltraTax CS completes the office / work area section of Schedule UE. Otherwise, it's not completed.Property maintenance
Use the statement windows to enter detail information. If more than 1 line of detail is entered, a statement prints with the return. The
Description
field requires an entry for each statement item. UltraTax CS apportions these expenses by the business use percentage of property calculated.Office supplies
Use the statement window to enter detail information for total office supplies purchased. If more than 1 line of detail is entered, a statement prints with the return. The
Description
field requires an entry for each statement window item. This expense isn't apportioned.Moving Expenses
Form 3903
Select the PA3903 to which the unreimbursed expenses are associated.
Meal expenses during move
Enter the meal expenses associated with the move. This amount is added together with the travel and lodging expenses in the PA3903 screen and entered on the appropriate line of Schedule UE.
Reimbursements (Force)
If an amount is entered in this field, UltraTax CS uses this amount and ignores any amounts entered in the W-2 screen, Box 12 or PA3903 screen. UltraTax CS includes this number on the Form PA-40 Schedule UE reimbursements line.
Education Expenses
Was this education required by law to retain current job / … / Qualified for a new business or profession
If the answer to the 1st education question is Yes, but the answer is No to the 2nd and 3rd questions, UltraTax CS completes the Education Expense section of Schedule UE. Otherwise, it's not completed.