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Screen PABRT - Philadelphia Business Income and Receipts Tax Return (1040)
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Overview
Use this screen to complete Form BIRT, Philadelphia Business Income and Receipts Tax Return. If multiple units are required, enter the city account number on the federal C, Rent, and F screens in the
State use code
field. Enter code 19
and a 7-digit city account number. If information transferred from UltraTax/1040 doesn't require additional data or coding, UltraTax/1040-PA Cities shows it on the form only, not in the screen.If the activity (federal C, Rent, and F screens) associated with the PABRT screen is coded J for joint, UltraTax CS will bring over the joint amount. When the
TSJ
field is J for joint, the taxpayer’s name will show up on the return. If only half of the income is desired on the return in this situation, use the force fields on the PABRT screen in the Income and Adjustments tab section.note
Philadelphia Business Income and Receipts Tax Returns can be filed electronically.
General Information
Create BIRT return with no federal activity
Enter
X
to create a Business Income and Receipts Return (BIRT) activity when the BIRT account number isn't included in any federal activity input screen. If the City account number
field has data and the Create BIRT return with no federal activity
field is blank and the City account number
field doesn't match an account number in the State use code
field on any federal activity input screen, the unit will be deleted.Activities included in BIRT return
The Activities included in BIRT return statement window displays the entity information for the federal activities included in the Business Income and Receipts Tax return.
City account number
UltraTax CS uses this field to determine whether Form BIRT should calculate. The city account number should be entered in the
State use code
field on the federal C, Rent, F, 4835, or K1 screens. If there's an X
in the Create BIRT return with no federal activity
field, manually enter the city account number. A 7-digit city account number is required to calculate Form BIRT.Mandatory estimated payment (Force)
Enter the expected mandatory estimated payment for the Business Income and Receipts Tax return. UltraTax CS uses the amount entered as the Mandatory Estimated Payment on page 1 of the BIRT / BIRTEZ returns and includes the amount on the Philadelphia BIRT Extension Worksheet and coupon.
Other credits
Enter the credits earned while participating in any of the BIRT Tax Credit Programs listed on Schedule SC. UltraTax CS will limit the credits based on the tax calculated on the BIRT or BIRT-EZ return.
Business address / City, state, zip code
If the city account number entered matches the city account number in the
State use
field on the Pennsylvania Schedule C or E and there's no address entered on the applicable Schedule C or E, UltraTax CS defaults to using the tax return mailing address. Otherwise, for Pennsylvania Schedules C and E, the address entered in the PAC screen or PARent screen updates these fields and is used in the return. For Schedule F, the default address is the tax return mailing address and these fields are not updated. Enter the address if different than what was entered in federal data entry.Email (Force)
UltraTax CS uses the email address entered in the federal Contact screen. To enter a different email address from the one in the federal Contact screen, enter it here.
Online Payment Options
BIRT/BIRT-EZ filing instructions
Enter
X
to indicate in the instructions the payment is to be made using the online electronic payment services available on the Philadelphia website. If electronic funds withdrawal in UltraTax CS is being used already, this field will be ignored. This field applies to balance due BIRT and BIRT-EZ returns.BIRT/BIRT-EZ Extension filing instructions
Enter
X
to indicate in the instructions the payment is to be made using the online electronic payment services available on the Philadelphia website. If the extension amount is $5,000 or more, UltraTax CS automatically indicates the balance due amount should be paid using the online payment option.Opt out from Online Payment option
If the total tax is $5,000 or more between the NPT and related BIRT return, UltraTax CS automatically produces the online payment information in the instructions. Enter
X
to indicate in the instructions the payment is to be made with a check.UltraTax CS calculates total tax by adding up the following:
- Total Due amount on the NPT return
- Estimate amount to be paid on each NPT Estimate coupon
- Extension payment actually made amount on the PANPTExt screen
- Total Due amount on the BIRT/EZ return
- Extension payment actually made amount on the PABRTExt screen
Income and Apportionment Factors
Using accounting income
Mark this field to use Schedule A (method I). When this field is marked, an entry in the
Net income (loss)(Force)
field is required. If this field is blank, Schedule B (method II) is used.Net income (loss) (Force)
UltraTax CS calculates a net profit or loss from information entered in the federal C, Rent, F, 4835, and K1 screens automatically. On the federal screens in the
State use code
field there must be a code 19
and a 7-digit city account number entered to be included in the calculation. Enter an amount in this field if an amount different from the calculated amount is needed. For Schedule A, use this field to enter the net income. When filing Schedule B, use this field to force federal taxable income on the Philadelphia Adjustments to Federal Taxable Income Worksheet.Non taxable interest
Use this field to enter an amount that is different from the calculated amount.
Previous year loss carryforward
Enter prior year losses in this field to track the net operating loss carryforward. Amounts in this field will be used to calculate the taxable income on Form BIRT.
168(k) depreciation (Force)
UltraTax CS automatically calculates the federal Section 168(k) bonus depreciation amount for those assets associated to the federal C, Rent, F, 4835, and K1 screens. In the federal screens, the
State use code
field must be code 19
and a 7-digit city account number entered to be included in the calculation. Enter an amount in this field if an amount different from the calculated amount is needed. If this field is used, then the Additional depreciation (Force)
field should also be used, if applicable.Additional depreciation (Force)
UltraTax CS automatically calculates the additional depreciation amount for those assets associated in the federal C, Rent, F, 4835, and K1 screens. On the federal screens in the
State use code
field there must be code 19
and a 7-digit city account number entered to be included in the calculation. Enter an amount in this field if an amount different from the calculated amount is needed. If this field is used, then the 168(k) depreciation (Force)
field should also be used, if applicable.Gross receipts
Enter the gross receipts earned within Philadelphia and total gross receipts earned everywhere to complete Schedule C-1, Philadelphia receipts factor apportionment percentage.
Nonbusiness income
Enter the nonbusiness income earned within Philadelphia and total nonbusiness income earned everywhere to complete Schedules A or B. If the field
Using accounting income
isn't marked, UltraTax CS will use these fields on Schedule B. If the field is marked, UltraTax CS will use these fields on Schedule A.Gross Receipts
note
The
Gross receipts from sales and/or rentals of tangible personal property (Force)
, Gross receipts from royalties (Force)
, Gross receipts from gains on sales of business capital assets
, and Other Gross receipts
fields make up the total amount that appears on BIRT Schedule D, line 1. Also, these fields are used to directly force the same fields on the BIRT EZ return, lines 6a, 6d, 6e, and 6i. The BIRT-EZ return automatically prints when the apportionment factor calculated on the BIRT Schedule C-1 is 100%.Gross receipts from sales and/or rentals of tangible personal property (Force)
UltraTax CS calculates gross receipts from information entered in the federal C screen. In the federal screens, the
State use code
field must be code 19
and a 7-digit city account number entered to be included in the calculation. In the PAC screen, indicate whether the receipts are from sales or services. UltraTax CS defaults to services. Use this field to enter an amount different from the calculated amount on both the BIRT and BIRT-EZ returns.Gross receipts from royalties (Force)
UltraTax CS calculates gross receipts from information entered in the federal Rent and K1 screens. On the federal screens in the
State use code
field there must be code 19
and a 7-digit city account number entered to be included in the calculation. Use this field to enter a different amount from the calculated amount on both the BIRT and BIRT-EZ returns.Gross receipts from gains on sales of business capital assets
Enter the gross receipts from gains on sales of business capital assets. UltraTax CS adds this amount to the BPT Schedule D, line 1 or enters this amount in the applicable field of the BIRT-EZ return.
Other Gross receipts
Enter the other gross receipts. UltraTax CS adds this amount to the BIRT Schedule D, line 1 or enters this amount on the applicable field of the BIRT-EZ return.
Gross receipts from services (Force)
UltraTax CS calculates gross receipts from information entered in the federal C screen automatically. In the federal screen in the
State use code
field there must be code 19
and a 7-digit city account number entered to be included in the calculation. In the PAC screen, indicate whether the receipts are from sales or services. UltraTax CS defaults to services. Use this field to enter an amount different from the calculated amount.Rentals from real property (Force)
UltraTax CS calculates rentals from real property from information entered in the federal Rent screen automatically. In the federal Rent screen, the
State use code
field must be code 19
and a 7-digit city account number entered to be included in the calculation. Use this field to enter an amount different from the calculated amount.