General footnote 2014 CORPORATION / S CORPORATION

Transcription

1 PAGenC PA1(C) Regulated investment company (Exempt from electronic filing see Screen ELF) week filer (If different from federal) Change in federal group First report (If different from federal) Change in filing period Revenue identification Exempt from corporate net income tax Entity type: Investment in LLC Holding company Family farm Corporation is involved in solicitation only Pennsylvania property owned or rented Single entity LLC Multi member LLC General footnote

2 PAGenS PA1(S) Not required to file RCT 101 Exempt from corporate net income tax Complete not required fields on Form PA 20S Sales tax license number NAICS code (PA 20S) Changed from previous year Initial year (PA 20S) (If different from federal) Final return (If different from federal) Date activity began in Pennsylvania (If different from date of incorporation) Revenue identification EIN, name or address changed (If different from federal) General footnote: RCT 101 PA 20S Regulated investment company week filer (If different from federal) First report (RCT 101) (If different from federal) Change in filing period Return type: Investment in LLC Holding company Family farm Corporation is involved in solicitation only Pennsylvania property owned or rented Single entity LLC Multi member LLC

3 PAEst PA2A Application of current year overpayment 1 = Refund 100% of overpayment 2 = Apply 100% of overpayment to next year's estimates; refund excess 3 = Apply to first estimate; refund excess 4 = Apply equally to each estimate; refund excess Amount for code #5 or #8 5 = Apply amount specified below to estimates until exhausted; refund excess 6 = Apply to first and second estimates; refund excess 7 = Apply 100% of overpayment to next year's estimates; no refund 8 = Apply amount below Form 857 declaration for next year 1 = 100% of base year (Recomputed safe harbor, enter amount below) 2 = Use current year liability adjusted by amount below 5 = Use amounts entered below, before overpayment 9 = Use amounts entered below (If applying overpayment, only use code 7 or 8) 4 = Print vouchers with amount fields blank Base year: Capital stock and foreign franchise tax Corporate net income tax Amounts for code #2: Capital stock and foreign franchise tax Corporate net income tax Amounts for code #5 or #9: 1st payment 2nd payment 3rd payment 4th payment Next year estimates paid: 1st payment 2nd payment 3rd payment 4th payment Number of estimates desired Amount to round up each estimate CS/FF CNI

4 PAPmt PA2B Prior year overpayment Total, or Treat calculated amounts as paid Specific payments if unequal or not timely: 1st payment 2nd payment 3rd payment 4th payment Amount Paid Calculated Amount Prior year overpayment Total, or Treat calculated amounts as paid Specific payments if unequal or not timely: 1st payment 2nd payment 3rd payment 4th payment Paid with extension: (For page 1 of return) Capital stock and foreign franchise tax payment Corporate net income tax payment Amount Paid Calculated Amount Calculate extension 1 = 6 month extension, if federal Form 7004 filed 2 = 60 day extension Extension signature (1 = Officer, 2 = Preparer) Extended due date (For filing instructions) Balance due on extension (Force): Capital stock and foreign franchise tax payment Corporate net income tax payment

5 PAEst2 PA3A Form PA 40ES declaration for next year 1 = Use current year liability 2 = Use current year liability adjusted by the amount below 5 = Use amounts entered below, before overpayment Amount for code #2 Amounts for code #5 or next year estimates paid: 1st payment 2nd payment 3rd payment 4th payment Number of estimates desired Amount to round up each estimate Amounts for Code #5 Next Year Estimates Paid

6 PAPmt2 PA3B Prior year overpayment (From 2013 Form PA 40 NRC) Total, or Treat calculated amounts as paid Specific payments if unequal or not timely: Date Paid Amount Paid Calculated Amount 1st payment 2nd payment 3rd payment 4th payment 5th payment Paid with extension Calculate extension 1 = Use Form REV = Use federal Form 7004 Extension previously granted for this year Reason for extension Extended due date (For filing instructions) Balance due on extension (Force)

7 PA101I PA5 Inactive corporation (1 = Yes, 2 = No) Location of corporation's records Corporation's records in care of Corporation holding majority of stock: Name Revenue identification EIN or SSN Date of previous business activity Date of reinstatement

8 PAAdj Capital Stock and Foreign Franchise Tax Overflow # 2014 PA6 Instructions: Mandatory data entry in any short years If no short years the system defaults to the appropriate dates Enter earnings history of Beginning Tax Period Ending Tax Period Prior 4 years starting with (MMDDYY) (MMDDYY) fiscal years beginning in 2010 * [1] [2] [3] Begin with oldest period [4] [5] [6] Do not enter current period [7] [8] [9] [10] [11] [12] * If current year is short year [13] [14] [15] may start with 2009 see PA instr [16] [17] [18] [19] [20] [21] Current year book income (loss) (Force)...[22] Capitalstock/foreignfranchisetaxdivisor(Force)...(x.xxx) [23] Shareholder s equity at the end of current period (Force)...[24] Shareholder s equity at the beginning of current period (Force)...[25] Book Income PA RCT-101 Section C Corporate Net Income Tax (C Corp Only) InterestonUSsecurities... [ 26] # Description (29) U.S. Sec Interest [26] Expenses on U.S. securities... [27] # Description (29) Other deductions.... [ 28] Amount [28] Federal wages disallowed....[ 29] # Description (29) Amount [29] Statetaxrefunds... [ 30] # Description (29) Federal Amount State Amount # Class Code [ 31] Tax expense (Description is from Form IncDed {20}) Total Tax Enter the corresponding line number from Form IncDed {20}. The description and amount are automatically retrieved. Taxpreferenceitem...[32] # Description (29) Other additions....[ 33] Amount [33] PA RCT-101 Dividend Deduction (C Corp Only) Federal Schedule C, line 20 (Federal S)...[34] Federal Schedule C, line 15 (Federal S)...[35] Federal Schedule C, lines 13 & 14 Foreign dividends qualified for 70% deduction... [36] Foreign dividends qualified for 80% deduction... [37] Foreign dividends qualified for 100% deduction... [38] 1 = PA Capital Net Income Tax 2 = PA Capital Sotck/Franchise 3 = Phil Business Privilege Tax - Gross Receipts 4 = Phil Business Privilege Tax - Net Income 5 = Income Taxes - Other States 6 = Payroll Taxes 7 = Real Estate Taxes 8 = Sales and Use Tax 9 = Business Privilege Tax - Other Than Income 10 = Occupancy Tax 11 = Local Income Tax 12 = Local Taxes Not Based on Income 13 = Other Taxes - Not Baes on Income 14 = Other Income Taxes 4CPAADJ 01 01/12/15 CORPORATION / S CORPORATION ExacTax, Inc. PA6

9 PAOther PA RCT-101 Section D Loans Tax PA RCT-101 Section E Corporate Status Changes Out of existence date (Final report)... (mm/dd/yy) [1] Dateofdistributionofassets...(mm/dd/yy) [2] Purchaser information: Name (50)...[3] Address 1 (22)..[4] Address 2 (22)..[5] City (16)... [6] State [7] Zip [8] Business or individual (1 = Business, 2 = Individual)(Electronic filing only)...[9] Province code (Electronic filing only)...[10] Postal code (Electronic filing only)... [11] Foreign country (Electronic filing only)...[13] [12] Corporate Activity in PA (50)... [14] Corporate Activity outside PA (50)...[15] Other states in which have activity (50).. [16] Individual or business entity owning majority of stock: Name (35)... [17] SSNOREIN... [18] Revenue identificiation...(xxxx-xxx)[19] PA RCT-101 Section F General Information Questionnaire [ 20] Other corporations of which this corporation owns majority of stock # Description (35) File in PA Account ID Federal ID Overflow # 2014 PA7 Individual or business entity owning majority of stock: Dates taxable income changed: Firstperiodenddate... (mm/dd/yy) [21] Lastperiodenddate... (mm/dd/yy) [22] Accounting method - financial statements (If different from federal)...(1 = Cash, 2 = Accrual, 3 = Other) [23] Other (specify) (35)... [24] [ 25] Schedule of real property in Pennsylvania # Own/Rent* Street Address (26) City (16) County (12) KOZ/KOEZ *Own/Rent codes: O = Own, R = Rent ZOZ/KOEZ codes: Y = Yes, N = No [ 26] Corporate officers # Title SSN First Name (14) Middle Initial Last Name (20) Title: P = President, V = Vice-President, S = Secretary, T = Treasurer, D = Director Mailsettlementtopreparer'saddress... [27] Report a change in corporate officers on REV (1 = Yes, 2 = No) [28] Physical location if different than mailing address: Address... [29] City,state,zipcode...[30] [31] [32] Print officer title and phone number on REV [33] 4CPAOTH 01 01/13/15 CORPORATION / S CORPORATION ExacTax, Inc. PA7

10 PAInc PA8 Taxable business income or loss from operations (Force) Previously disallowed corporate net income deductions Corporate distributions Entity owns any interest in another partnership or disregarded entity Distributions of property or transfer of partnership interest during the year Federal changes to taxable income as originally report for any prior period Foreign operations or ownership in a foreign bank account Involved in reportable transaction, listed transaction or registered tax shelter Tax credits sold Elect to use federal AAA as functional equivalent of Pennsylvania AE&P Balance at beginning of year (If different from federal) Other additions Other reductions (Enter as a negative number) Nondividend distributions (If different from Pennsylvania accumulated adjustment account) Dividend distributions (If different from distributions of cash, marketable securities and property) Liquidating Accumulated Adjustments Account Accumulated Earning and Profits

11 PAM PA9 Ordinary business income (loss): Interest income Dividend income Gain (loss) from sales Rent and royalty income (loss) Pennsylvania Allocated Total Classified Net rental real estate income (loss) Other net rental income (loss) Royalties Interest income: Interest income Pennsylvania business income Dividend income Gain (loss) from sales Rent and royalty income (loss) US interest income: Interest income Pennsylvania business income Dividend income Rent and royalty income (loss) Dividend income: Dividend income Pennsylvania exempt dividends Pennsylvania business income Net gains from disposal of Section 179 property: (If different from federal activity) Pennsylvania business income (Force) Gain (loss) from sales (Force) Pennsylvania Allocated Total Classified Net section 1231 gain (loss): (If different from federal activity) Pennsylvania business income (Force) Gain (loss) from sales (Force) Other income (loss): Pennsylvania business income Interest income Dividend income Gain (loss) from sales Rent and royalty income (loss)

12 PAM2 PA10 Separately allocating income, separate books and records, and no transactions between businesses Federal classified income (loss) Deferred income relating to payments for goods and services Gain (loss) differences on business sales (Force) Gain from like kind exchanges (Enter total amount on Screen D) Gain (loss) on involuntary conversions Income from the cancellation of debt Increases resulting from spread associated with Section 481(a) Income from obligations of other states and organizations Other income adjustments that increase Pennsylvania income Pennsylvania Allocated Income (Loss) Total Business Income (Loss) Gain (loss) difference on business sales (Force) Income from obligations of the US Government Decreases resulting from spread associated with Section 481(a) Other income adjustments that decrease Pennsylvania income State tax refunds Taxes paid on income Differences in depreciation Key man life insurance premiums Differences in bonus depreciation Expense adjustments to qualify for the Pennsylvania credits claimed Other expenses taken on federal not allowed in Pennsylvania Business meals and entertainment not deducted on federal (Force) Club dues not deducted on federal Sales tax on depreciable assets Differences in depreciation IRC Section 179 expense Expenses for employees Non discriminatory shareholder health insurance not included in W 2 wages Life insurance premiums Expense adjustments to qualify for federal credits (Force) Current expensing of intangible drilling costs Other expenses that Pennsylvania allows

13 PAM3 PA11 *Pennsylvania allocated column available only when entity has rental income in Pennsylvania and outside Pennsylvania Amounts entered may also need to be entered on Screen Rent Deferred income relating to payments for goods and services Income from cancellation of debt Increases resulting from spread associated with Section 481(a) Other taxable income for Pennsylvania purposes *Pennsylvania Allocated Income (Loss) Total Rental Income (Loss) Income from obligations of the United States Government Decreases resulting from spread associated with Section 481(a) Other Pennsylvania nontaxable income reported on federal Key man life insurance premiums Other expenses taken on federal not allowed for Pennsylvania Club dues not deducted on federal Sales tax on depreciable assets Employee expenses for shareholder employees Life insurance premiums Other expenses allowed for Pennsylvania purposes Use tax submitted not previously capitalized

14 PAInt PA12 Federal exempt interest taxable for Pennsylvania Personal Income Tax: Interest income Dividend income Business income Other interest not reported as portfolio but classifiable as Pennsylvania interest Other dividends not reported as portfolio but classified as Pennsylvania dividends Winnings from federal forms W 2G Winnings from all other gambling, betting, and lottery activities Cost of tickets, bets, and other wagering

15 PAK1 EIN Name of entity Unit PA13A QSSS Line Item a a a 5 4a Ordinary business income (loss) Business income Interest income Dividend income Gain (loss) from sales Rent and royalty income (loss) Net income (loss) from rental real estate Rent and royalty income (loss) Business income Net income (loss) from other rental activities Rent and royalty income (loss) Business income US interest Interest income Business income Dividend income Rent and royalty income (loss) Other Interest income (If not interest) Interest income Business income Dividend income Gain (loss) from sales Rent and royalty income (loss) Ordinary dividends Dividend income Business income Royalties Rent and royalty income (loss) Business income Net short term capital gain (loss) Gain (loss) from sales Business Income Net long term capital gain (loss) Gain (loss) from sales Business income Dividend income Pass through sales with Section 179 Business income Gain (loss) from sales

16 PAK1 2 Name of entity Unit PA13B Line Item A 11F Net section 1231 gain (loss) Gain (loss) from sales Business income Other portfolio income (loss) Interest income Business income Dividend income Rent and royalty Other income (loss) Business income Section 1202 gain 50% exclusion Section 1202 gain 60% exclusion Section 1202 gain 75% exclusion Section 1202 gain 100% exclusion Interest income Dividend income Gain (loss) from sales Rent and royalty Enter pass through credits on Screen Cr Enter zero if no Pennsylvania source income RK 1 and NRK 1 not received Line Item RK 1 NRK Income from estates or trusts Pennsylvania Total

17 PAK1 3 Name of entity PA13C Unit Line Item RK 1 NRK Enter zero if no Pennsylvania source income Taxable business income (loss) from operations Interest income Dividend Income Net gain (loss) from the sale of property Net income (loss) from rents and royalties Gambling and lottery winnings Pennsylvania Total

18 PA101D PA14 Transportation companies: Revenue miles Trips into Pennsylvania Non transportation companies: Number of days in Pennsylvania Total Pennsylvania sales Pennsylvania Everywhere

19 PADeprC PA15 Current year federal depreciation taken on 168(k) property Current year bonus depreciation Current year additional depreciation Calculated Amount Force Preceding Tax Year Tax Year End If different from federal Federal Depreciation Bonus Depreciation Disposal Adjustment 2000 (Sept, Oct, Nov fiscal year ends only) Year of Federal Accumulated Disallowed Bonus Federal Accumulated Purchase Preceding Tax Year End Depreciation Depreciation Depreciation Tax Year If different from federal Calculated Amount Calculated Amount Force Disallowed Bonus Depreciation Force

20 PAD PA16 Amended schedule: Part I Part II Part III Part IV Schedule D detail Undistributed long term capital gain from Form 2439 Capital gains distributions Proceeds Like kind exchanges: Federal short term gain to Pennsylvania: Gain (loss) from sales Business income Federal long term gain to Pennsylvania: Gain (loss) from sales Business income Involuntary conversions: Pennsylvania Outside Pennsylvania Business gain Other gain Adjustment for gain (loss) reflected as business income (Force) Gain (loss) from transactions requiring adjustment (Part II and IV) Sales of short term portfolio investments not used in working capital Pennsylvania gains (losses) from sale of property (Force) (PA 20S) Cost or Basis Gain (Loss)

21 PASale PA17 Description Form Unit Section 1250 property Other intangible Sale to related party State postal code State does not conform to Section 179 QRP treatment Does not qualify for installment treatment Date acquired Date sold Gross sales price or insurance proceeds received Cost or other basis Commissions and other expenses of sale Depreciation allowed or allowable Method of computing June 1, 1971 value (A = Appraisal, P = Proration) Interest Mortgage and other debts the buyer assumed Current year payments received

22 PAInstPY PA18 Description Form Unit Section 1250 property Other intangible Prior year installment from like kind exchange (Section 453(f)(6)) State postal code Does not qualify for installment treatment Date acquired Date sold Gross sales price or insurance proceeds received Mortgage and other debts the buyer assumed Cost or other basis Depreciation allowed or allowable Commissions and other expenses of sale Method of computing June 1, 1971 value (A = Appraisal, P = Proration) Interest Prior year gross profit percentage (Force) (xxx.xxxx) Current year payments received Prior year payments received

23 PADeprS Business activity Form Unit PA19 Depreciation expense Amortization expense Expense Deduction Section 179 expense Straight line depreciation

24 PASalePT Description Form Unit State PA20 Section 1250 property Other intangible Sale to related party State does not conform to Section 179 QRP treatment Does not qualify for installment treatment (State use only) Date acquired Date sold Gross sales price or insurance proceeds received Cost or other basis Commissions and other expenses of sale Depreciation allowed or allowable excluding Section 179 Section 179 expense deduction passed through Sale is a prior year installment sale Prior year installment from like kind exchange (Section 453(f)(6)) Mortgage and other debts the buyer assumed Current year payments received Prior year payments received Casualty occurrence description Fair market value before loss Fair market value after loss Property type (1 = Business, 2 = Income producing)

25 PARent Description Unit State PA21 Address (Electronic filing only) City, state, zip code (Electronic filing only) Province or state (Electronic filing only) Postal code (Electronic filing only) Foreign country (Electronic filing only) Type of activity (1 = Rental real estate, 2 = Other rental, 3 = Royalty) For profit property? (1 = Yes, 2 = No) Type of property 1 = Single family residence 3 = Vacation or short term rental 5 = Land 7 = Self rental 2 = Multi family residence 4 = Commercial 6 = Royalties Other (specify) Number of days rented at fair rental value Number of personal use days Personal use percentage if personal use test met (Force) (xxx.xxxx) (Expenses only) 8 = Other (describe) Gross rents Gross royalties Other Other income from recapture: Deduction allowable in prior years Recomputed depreciation Section 179 Section 280F Advertising Auto and travel Lease inclusion amount Cleaning and maintenance Commissions Insurance Legal and professional Interest Repairs Taxes Utilities Wages and salaries Other Meals and entertainment (100% Subject to 50% limit on federal return) Meals (100% Subject to DOT 80% limit on federal return)

26 PAFR Description Unit State PA22A For profit property? (1 = Yes, 2 = No) Address (Electronic filing only) City, state, zip code (Electronic filing only) Foreign country (Electronic filing only) Province or state (Electronic filing only) Postal code (Electronic filing only) Income from production of livestock, produce, grains, and other crops Cooperative distributions total Cooperative distributions taxable Agricultural program payments total Agricultural program payments taxable CCC loans reported under election CCC loans forfeited total CCC loans forfeited taxable Crop insurance proceeds received in current year total Crop insurance proceeds received in current year taxable Elect crop insurance deferral to next year Crop insurance amount deferred from prior year Other income (Include gas or fuel tax credit or refund) Other income from recapture: Deduction allowable in prior years Recomputed depreciation Section 179 Section 280F

27 PAFR2 Description Unit PA22B Car and truck expenses Chemicals Conservation Previously disallowed conservation expenses Custom hire Employee benefits Feed purchased Fertilizer and lime Freight and trucking Gasoline, fuel and oil Insurance Interest financial institutions Interest other Labor hired (Less employment credits) Pension and profit sharing Rent or lease machinery Inclusion amount Rent or lease other Repairs and maintenance Seeds and plants Storage and warehousing Supplies Taxes Utilities Veterinary, etc Other expenses Meals, entertainment (100% Subject to 50% limit) Meals (100% Subject to DOT 80% limit) Preproductive period

28 PAAlloc PA23 Net rents and royalties from real property Net rents and royalties from tangible personal property Gains or losses from sale of real property Gains or losses from sale of tangible personal property Gains or losses from sale of intangible personal property Interest income (other than US Securities) Royalties from patents and copyrights Reason income not subject to apportionment Pennsylvania Total

29 PANOL PA24 Preceding Tax Year Period Beginning If different from federal Period Ending If different from federal Income (Loss) Prior year (Income offset) NOL utilized Net operating loss footnote

30 PAAmend PA25A Explanation of changes Transfer original information Capital stock and foreign franchise tax Corporate net income tax

31 PAAmend2 PA25B Explanation of changes Transfer original information Tax paid with (or after) original return

32 PANRC PA26 Date out of existence General footnote

33 PANRCPmt PA27 Paid with extension Amount credited to next year's withholding account Extension previously granted for this year Reason for extension Extended due date (For filing instructions) Balance due on extension (Force)

34 PA1377 PA28A If a member of a consolidated return, complete this screen in the consolidated client only Calculate Pennsylvania 1377(a)(2) election Date of shareholder termination Business income (loss) from operations Interest Dividends Net gain (loss) from schedule D Rent and royalty net income (loss) Estate or trust income Gambling and lottery winnings (loss) Calculated adjusted/apportioned business income (loss) Net gain (loss) from schedule D Rent and royalty net income (loss) Estate or trust income Gambling and lottery winnings (loss) Nontaxable and nonreportable income or loss (RK 1 and NRK 1) Owner's share of section 179 expense Owner's share of straight line depreciation expense

35 PA PA28B If a member of a consolidated return, complete this screen in the consolidated client only Employment incentive payment: Jobs creation Research and development Film production Out of state credits S corporation (S Corp) Organ and bone marrow donor Keystone innovation zone Resource enhancement and protection Neighborhood assistance Strategic development area jobs creation Educational improvement Keystone special development zone Opportunity scholarship Historic preservation incentive Community based services Other restricted credits

36 PAPOA PA31A Send copies of notices and other communications Granter not revoking an earlier power of attorney Date Witnessed or notarized (W = Witnessed, N = Notarized) Representative name Address City, state, zip code Telephone number Designation If other then specify Jurisdiction PTIN Representative name Address City, state, zip code Telephone number Designation If other then specify Jurisdiction Representative name Address City, state, zip code Telephone number Designation If other then specify Jurisdiction

37 PAPOA 2 PA31B Type(s) of tax Year(s) or periods(s) Tax return or form Purpose for authorization Type(s) of tax Year(s) or periods(s) Tax return or form Purpose for authorization Type(s) of tax Year(s) or periods(s) Tax return or form Purpose for authorization Type(s) of tax Year(s) or periods(s) Tax return or form Purpose for authorization Type(s) of tax Year(s) or periods(s) Tax return or form Purpose for authorization Type(s) of tax Year(s) or periods(s) Tax return or form Purpose for authorization

38 PACr PA32 Keystone opportunity zone Coal waste removal and ultraclean fuels Employment incentive payment: Wages and Expenses (S Corp) Capital Stock and Foreign Franchise Tax Income Tax Current year (Attach Schedule W) Carryover Jobs creation Research and development Film production Out of state credits S corporation (S Corp) Organ and bone marrow donor Keystone innovation zone Resource enhancement and protection Neighborhood assistance Strategic development area jobs creation Educational improvement Keystone special development zone Opportunity scholarship Historic preservation incentive Community based services Other restricted credits

39 PAELF PA33A Suppress Pennsylvania electronic files when filing the federal return or extension electronically Form PA 8453 C or PA 8879 C has already been signed and returned (Links to Utilities > Electronic Filing Status) Signature date (If different from federal) ERO signature date (If different from return signature date or federal ERO signature date) Electronic funds withdrawal for balance due returns: Requested payment date (Mandatory if using the electronic funds withdrawal method) For amended returns: Electronic funds withdrawal for balance due returns: Requested payment date (Mandatory if using the electronic funds withdrawal method) Credit card Name control Calculated Value Force Suppress Pennsylvania use of Federal PIN Officer's social security number Signature date Electronic funds withdrawal for balance due returns: Requested payment date (Mandatory if using the electronic funds withdrawal method) Credit card Electronic funds withdrawal for Form REV 857 estimated payments (For vouchers with amounts greater than zero) Withdrawal dates for estimated payments: (If different from estimate due dates) 1st payment 2nd payment 3rd payment 4th payment Report required to be paper filed using special handling address 1 = Corporation requesting extra statutory treatment 4 = Other special handling status 2 = Corporation with two distinct activities 5 = Corporation has requested the return to be filed in paper format 3 = Corporation having net operating loss limitations under IRC Section 381 and 382

40 PAELF2 PA33B Suppress Pennsylvania electronic files when filing the federal return or extension electronically Form PA 8453 P or PA 8879 P has already been signed and returned (Links to Utilities > Electronic Filing Status) Signature date (If different from federal) ERO signature date (If different from return signature date or federal ERO signature date) Electronic funds withdrawal for balance due returns: Requested payment date (Mandatory if using the electronic funds withdrawal method) For amended returns: Electronic funds withdrawal for balance due returns: Requested payment date (Mandatory if using the electronic funds withdrawal method) Name control Calculated Value Force Suppress Pennsylvania use of Federal PIN Officer's social security number Signature date Electronic funds withdrawal for balance due returns: Requested payment date (Mandatory if using the electronic funds withdrawal method) Electronic funds withdrawal for Form PA 40ES estimated payments (For vouchers with amounts greater than zero) Withdrawal dates for estimated payments: (If different from estimate due dates) 1st payment 2nd payment 3rd payment 4th payment Corporation has requested return to be filed in paper format

41 PA4684 PA34 Occurrence description Form Unit Casualty or theft number Date of casualty or theft State postal code Property description is required for Form 4684, Part B, Part I, and calculation of the applicable column Description property A Description property B Description property C Description property D Asset number Property type (1 = Business, 2 = Income producing) Section 1250 property A B C D Force holding period (1 = Short term, 2 = Long term) Gain reported on Form 4797, Part III Postpone entire gain Date acquired Cost or basis Accumulated depreciation Total net reimbursement Fair market value before loss Fair market value after loss AMT gain (loss) adjustment Description replacement property A Description replacement property B Description replacement property C Description replacement property D Property acquired from related party Date acquired Cost of replacement property

42 PABank PA35 Name of financial institution Routing transit number Account number Type of account (1 = Checking, 2 = Savings) Non US financial institution

43 PAKSep PA36 Description Amount

44 PAI PA37 Geophysical survey completed for wells created prior to 2014 Elect to expense all intangible drilling and development costs Intangible development costs expensed Rental expense Business expense (Enter PA amount in Screen M2 when separately allocating)

45 PAPHLBRT PAPH1 Use calendar year forms for fiscal year filers City account number Change of address (If different from Pennsylvania) Claiming new business status under Philadelphia code Termination date (If different from Pennsylvania out of existence date) Method of tax computation (A = Accounting method (Sch A), B = Fed govt method (Sch B)) General footnote

46 PAPHLPmt PAPH2B Estimated payments and other credits (Prior and current year payments) Mandatory estimated payment (Force) Paid with extension (For page 1 of the return) Application of overpayment 1 = Refund 100% of overpayment 2 = Apply to next year's business return Amount for code #2 Calculate extension payment 1 = Use extended federal due date 2 = Use 60 day automatic extension Extended due date (For filing instructions, penalties and interest calculations) Balance due on extension (Force)

47 PAPHLPen PAPH3 Date return filed (If different from original due date of return) Prior year net income tax (For tax accrual only) Prior year gross receipts tax (For tax accrual only) Suppress penalties on return: Late interest Failure to pay

48 PAPHLBRO PAPH4 Gross receipts: Sales and rentals of tangible personal property Services Rentals of real property Royalties Gains on sales of business capital assets Gains on sales of stocks, bonds, etc Dividends Interest Other *Enter amounts only if different from federal * * * * * * * Gross receipts: Sales and rentals of tangible personal property Services Rentals of real property Exclusions from gross receipts: Sales delivered outside of Philadelphia Services performed outside of Philadelphia Rentals of real property outside Philadelphia Other *Enter amounts only if different from View > Apportionment * * * * * * Manufacturers: Gross receipts Cost of goods sold Wholesalers: Gross receipts Cost of material Cost of labor Retailers: Gross receipts Cost of material Cost of labor Preceding Tax Year End If different from federal Income (Loss) Prior Year (Income Offset) NOL Utilized

49 PAPHDepr PAPH5 Current year federal depreciation taken on 168(k) property Current year bonus depreciation Current year additional depreciation Calculated Amount Force Preceding Tax Year If different from federal Federal Depreciation Bonus Depreciation 2000 (Sept, Oct, Nov fiscal year ends only) Tax Year End Disposal Adjustment Federal Accumulated Disallowed Bonus Federal Accumulated Disallowed Bonus Year of Tax Year End Depreciation Depreciation Depreciation Depreciation Purchase If different from federal Calculated Amount Calculated Amount Force Force

50 PAPHLAdj PAPH7 Net income (loss) Taxes based on net income Nonbusiness income (Force) (If different from Pennsylvania amounts on return) Philadelphia Total Net income (loss) (Force) Non taxable interest (Force) Interest expense attributable to US obligations Net dividend, interest, royalties received from corporations in same affiliated group Net dividend, interest, royalties received from other corporations at least 20% owned All other receipts from other corporations of the same affiliated group Line 2(h) gross receipts (Force) Nonbusiness income (Force) (If different from Pennsylvania amounts on return) Philadelphia Total Net income (loss) from certain port related activities Net income (loss) from specific PUC and ICC business activities Net income (loss) from P.L activities Gain (loss) reported separately from federal Schedule K, line 17d Section 179 included in gain (loss) Calculated Amount Force

51 PAPHLAmd PAPH8 Explanation of changes Transfer original information Tax paid with (or after) original return Overpayment on original return