Pennsylvania Corporate Tax

Transcription

1 PAGenC Pennsylvania Corporate Tax General Information PA(C) PAGenC (06) Not required to file RCT-0 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 (REV-8) 6 Revenue identification 7 Parent corporation EIN 8 Corporation address line 9 Corporation is involved in solicitation only Pennsylvania property owned or rented General footnote 0

2 PAGenS Pennsylvania Information Return General Information PA(S) PAGenS (06) Not required to file RCT-0 Complete not required fields on Form PA-0S Sales tax license number NAICS code (PA-0S) Inactive corporation Initial year (PA-0S)(If different from federal) Final return (PA-0S)(If different from federal) Date activity began in Pennsylvania (If different from date of incorporation) Revenue identification Parent corporation EIN EIN, name or address changed (If different from federal) Corporate address line General footnote: RCT-0 PA-0S Additional Information Regulated investment company - week filer (If different from federal) First report (RCT-0)(If different from federal) Change in filing period Corporation is involved in solicitation only Pennsylvania property owned or rented

3 PAEst Pennsylvania Form RCT-0 Estimates Overpayment Application PAEst (06) PAA Application of current year overpayment = Refund 00% of overpayment = Apply 00% of overpayment to next year's estimates; refund excess = Apply to first estimate; refund excess = Apply equally to each estimate; refund excess Amount for code # or #8 = Apply amount specified below to estimates until exhausted; refund excess 6 = Apply to first and second estimates; refund excess 7 = Apply 00% of overpayment to next year's estimates; no refund 8 = Apply amount below Estimates Form 87 - declaration for next year = 00% of base year (Recomputed safe harbor, enter amount below) = Use current year liability adjusted by amount below = Print vouchers with amount fields blank Base year for corporate net income tax: Amount for code #: Amounts for code # or #9 or next year estimates paid: st payment nd payment rd payment th payment Number of estimates desired Amount to round up each estimate = Use amounts entered below, before overpayment 8 = Use liability from Tax Projection Worksheet 9 = Use amounts entered below (If applying overpayment, only use code 7 or 8) Amounts for Code # or #9 0 Next Year Estimates Paid

4 PAPmt Pennsylvania Form RCT-0 Payments and Extension Corporate Net Income Tax Payments PAPmt (06) PAB Prior year overpayment Total, or Treat calculated amounts as paid Specific payments if unequal or not timely: st payment nd payment rd payment th payment Paid with extension (For page of return) Amount Paid Calculated Amount Extension Calculate extension = 6 month extension, if federal Form 700 filed = 60 day extension Extension signature ( = Officer, = Preparer) Extended due date (For filing instructions) Balance due on extension (Force) 6

5 PAEst Pennsylvania Form PA-0S Estimates Estimates PAEst (06) PAA Form PA-0ES - declaration for next year = Use current year liability = Use amounts entered below, before overpayment = Use current year liability adjusted by the amount below Amount for code # Amounts for code # or next year estimates paid: st payment nd payment rd payment th payment Number of estimates desired Amount to round up each estimate 8 = Use tax liability from Tax Projection Worksheet Amounts for Code # Next Year Estimates Paid

6 PAPmt Pennsylvania Form PA-0S Payments and Extension Payments PAPmt (06) PAB Prior year overpayment (From 0 Form PA-0 NRC) Total, or Treat calculated amounts as paid Specific payments if unequal or not timely: Date Paid Amount Paid Calculated Amount st payment 6 nd payment rd payment 0 th payment th payment 6 7 Paid with extension Extension 8 Calculate extension = Use federal Form = Use Form REV-76 Extension previously granted for this year Reason for extension Extended due date (For filing instructions) Balance due on extension (Force) 0

7 PA0I Pennsylvania Inactive Corporation General Information PA0I (06) PA Inactive corporation ( = Yes, = 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 PARCT-0Section C CorporateNetIncomeTax(CCorp Only) Overflow # 06 PA6 Interest on US securities [ ] # Description (9) U.S. Sec Interest [] Expenses on U.S. securities [] # Description (9) Other deductions [ ] Amount [] Federal wages disallowed [ ] # Description (9) Amount [] State tax refunds [ ] # Description (9) Federal Amount State Amount # Class Code [ 6] Tax expense (Description is from Form IncDed {0}) Total Tax Enter the corresponding line number from Form IncDed{0}. The description and amount are automatically retrieved. Tax preference item [7] # Description (9) Other additions [ 8] Amount [8] PA RCT-0 Dividend Deduction (C Corp Only) Federal Schedule C, line 0 (Federal S) [9] Federal Schedule C, line (Federal S) [0] Federal Schedule C, lines & Foreign dividends qualified for 70% deduction [] Foreign dividends qualified for 80% deduction [] Foreign dividends qualified for 00% deduction [] = PA Capital Net Income Tax = PA Capital Sotck/Franchise = Phil Business Privilege Tax - Gross Receipts = Phil Business Privilege Tax - Net Income = Income Taxes - Other States 6 = Payroll Taxes 7 = Real Estate Taxes 8 = Sales and Use Tax 9 = Business Privilege Tax - Other Than Income 0 = Occupancy Tax = Local Income Tax = Local Taxes Not Based on Income = Other Taxes - Not Baes on Income = Other Income Taxes 6CPAADJ 0 0/09/7 CORPORATION/ S CORPORATION ExacTax, Inc. PA6

9 PAOther Pennsylvania Other Information PA RCT-0 Section C Corporate Status Changes Date all business activity ceased (mm/dd/yy)[] Date of distribution of assets (mm/dd/yy)[] Bulk sale purchaser information: Name (0).....[] Address ()..[] Address ()..[] City (6) [6] State [8] Zip [0] Business or individual ( = Business, = Individual)(Electronic filing only) [] Province code (Electronic filing only) [] Postal code (Electronic filing only) [] Foreign country (Electronic filing only) [] [] Corporate Activity in PA (0) [6] Corporate Activity outside PA (0)......[7] Other states in which have activity (0).. [8] Individual or business entity owning majority of stock: Name () [9] SSN OR EIN [0] Revenue identificiation......(xxxx-xxx)[] PA RCT-0 Section D General Information Questionnaire [ ] Other corporations of which this corporation owns majority of stock # Description () File in PA Account ID Federal ID Overflow # 06 PA7 Dates taxable income changed: First period end date (mm/dd/yy) [] Last period end date (mm/dd/yy) [] Taxpayer is a partnership or other unincorporated entity electing to file as a corporation [] Accounting method - financial statements (If different from federal) ( = Cash, = Accrual, = Other) [6] Other (specify) () [7] PA RCT-0 Other Information [ 8] Schedule of real property in Pennsylvania # Own/Rent* Street Address (6) City (6) County () KOZ/KOEZ *Own/Rent codes: O = Own, R = Rent ZOZ/KOEZ codes: Y = Yes, N = No Mail settlement to preparer's address [9] [ 0] Corporate officers # Title SSN First Name () Middle Initial Last Name (0) Title: P = President, V = Vice-President, S = Secretary, T = Treasurer, D = Director PA REV-60 Schedule CO Report a change in corporate officers on REV ( = Yes, = No) [] Physical location if different than mailing address: Address [] City, state, zip code [7] [9] [] Print officer title and phone number on REV [] 6CPAOTH 0 0/09/7 CORPORATION/ S CORPORATION ExacTax, Inc. PA7

10 PAInc Pennsylvania S Corporation Income and Other Information Income PAInc (06) PA8 Taxable business income or loss from operations (Force) Previously disallowed corporate net income deductions Distributions Corporate distributions Other Information 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 Accumulated Adjustments Account and Earnings and Profits 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) 7 Dividend distributions (If different from distributions of cash, marketable securities and property) Liquidating Accumulated Adjustments Account 6 8 Accumulated Earning and Profits 0 9

11 PAM Pennsylvania Classifying Federal Income Classifying Federal Income for Pennsylvania Purposes PAM (06) PA9 Ordinary business income (loss): Interest income Dividend income Gain (loss) from sales Rent and royalty income (loss) 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 Pennsylvania Allocated Total Classified Classifying Federal Sales and Other Income Net gains from disposal of Section 79 property: (If different from federal activity) Pennsylvania business income (Force) Gain (loss) from sales (Force) Pennsylvania Allocated 6 7 Total Classified Net section gain (loss):(if different from federal activity) Pennsylvania business income (Force) Gain (loss) from sales (Force) 8 9 Other income (loss): Pennsylvania business income Interest income Dividend income Gain (loss) from sales Rent and royalty income (loss) 0

12 PAM Pennsylvania Reportable Income or Loss by Classification Adjustments Increasing Pennsylvania Income PAM (06) PA0 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 8(a) Income from obligations of other states and organizations Other income adjustments that increase Pennsylvania income Pennsylvania Allocated Income (Loss) Total Business Income (Loss) Adjustments Decreasing Pennsylvania Income Gain (loss) difference on business sales (Force) Income from obligations of the US Government Decreases resulting from spread associated with Section 8(a) Other income adjustments that decrease Pennsylvania income State tax refunds Federal Expenses Not Allowed In Pennsylvania 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 Expenses Not Deducted On Federal 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 79 expense Expenses for employees Non-discriminatory shareholder health insurance not included in W- wages Life insurance premiums Expense adjustments to qualify for federal credits (Force) Current expensing of intangible drilling costs 0 Other expenses that Pennsylvania allows

13 PAM Pennsylvania Rental Income Adjustments PAM (06) Adjustments Increasing Pennsylvania Income *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 8(a) Other taxable income for Pennsylvania purposes *Pennsylvania Allocated Income (Loss) Adjustments Decreasing Pennsylvania Income Total Rental Income (Loss) PA Income from obligations of the United States Government Decreases resulting from spread associated with Section 8(a) Other Pennsylvania nontaxable income reported on federal 9 0 Federal Expenses Not Allowed In Pennsylvania Key man life insurance premiums Other expenses taken on federal not allowed for Pennsylvania 6 7 Expenses Allowed In Pennsylvania But Not Federal 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 Pennsylvania Interest, Dividend and Gambling Interest and Dividends PAInt (06) PA 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 Gambling and Lottery Winnings Winnings from federal forms W-G Winnings from all other gambling, betting, and lottery activities Cost of tickets, bets, and other wagering 6 7 8

15 PAK QSSS Pennsylvania Schedule K-, 06/0-Income EIN Name of entity 6 Name of activity 7 General Information Classify Federal Income from Other Entities Unit PAA PAK (06) a a 8 9a a 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 79 Business income Gain (loss) from sales

16 PAK A F Pennsylvania Schedule K-, 06/0-Income, Page Name of entity Name of activity Classify Federal Income from Other Entities (Continued) Enter pass-through credits on Screen Cr Net section 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 0 gain Interest income Dividend income Gain (loss) from sales Rent and royalty PAK- (06) Unit PAB Estate and Trust Income Enter zero if no Pennsylvania source income RK- and NRK- not received RK- NRK- 6 Income from estates or trusts Pennsylvania Total

17 PAK- RK- NRK- 7 Pennsylvania Schedule K-, 06/0-Income, Page Name of entity Name of activity Total Income from Pass-Through Entities Enter Pennsylvania amounts after partner K- basis imitations 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 Unit Total PAK- (06) PAC

18 PA0D Pennsylvania de minimis Activity General Information PA0D (06) PA Transportation companies: Revenue miles Trips into Pennsylvania Non-transportation companies: Number of days in Pennsylvania Total Pennsylvania sales Pennsylvania Everywhere

19 PADeprC Pennsylvania Depreciation Adjustments Adjustments for State Differences in Depreciation Current year federal depreciation taken on 68(k) property Current year bonus depreciation Current year additional depreciation Calculated Amount Force PADeprC (06) PA Preceding Tax Year 000 (Sept, Oct, Nov fiscal year-ends only) Schedule C- - Adjustments for Bonus Depreciation Tax Year End If different from federal Federal Depreciation Schedule C- - Adjustments for Sale of 68(k) Property Bonus Depreciation Disposal Adjustment Year of Purchase Tax Year End If different from federal Federal Accumulated Disallowed Bonus Federal Accumulated Disallowed Bonus Depreciation Depreciation Depreciation Depreciation Calculated Amount Calculated Amount Force Force

20 PAD Pennsylvania Sale, Exchange or Disposition of Property Sale or Exchange of Property PAD (06) PA6 Amended schedule: Part I Part II Part III Part IV Proceeds Cost or Basis Gain (Loss) Schedule D detail 6 7 Undistributed long-term capital gain from Form 9 8 Capital gains distributions 9 Federal short-term gain to Pennsylvania: Gain (loss) from sales 0 Business income Federal long-term gain to Pennsylvania: Gain (loss) from sales Business income Federal non-taxable exchanges: Pennsylvania Outside Pennsylvania Business gain Other gain 6 7 Adjustment for gain (loss) reflected as business income (Force) 8 9 Gain (loss) from transactions requiring adjustment (Part II and IV) 0 Sales of short-term portfolio investments not used in working capital Pennsylvania gains (losses) from sale of property (Force)(PA-0S)

21 PASale Pennsylvania Sale of Business Property PASale (06) PA7 Description Asset Sales and Schedule D- General Information Form Unit Section 0 property Other intangible Sale to related party State postal code State does not conform to Section 79 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 Sales Information Schedule D- Installment Sales 0 Method of computing June, 97 value (A = Appraisal, P = Proration) Interest Mortgage and other debts the buyer assumed Current year payments received

22 PAInstPY Pennsylvania Prior Year Installment Sale PAInstPY (06) PA8 Description General Information Form Unit Section 0 property Other intangible Prior year installment from like-kind exchange (Section (f)(6)) State postal code Does not qualify for installment treatment Prior Year Gross Profit and Contract Price Information 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 9 0 Installment Sale Income Method of computing June, 97 value (A = Appraisal, P = Proration) Interest Prior year gross profit percentage (Force)(xxx.xxxx) Current year payments received Prior year payments received

23 PADeprS Pennsylvania Depreciation and Amortization PADeprS (06) PA9 Business activity Depreciation and Amortization Expense Form Unit Depreciation expense Amortization expense Expense Deduction Section 79 expense Straight-line depreciation

24 PASalePT Description Pennsylvania Sale of Section 79 Property General Information Form PASalePT (06) Unit State PA0 Section 0 property Other intangible Sale to related party State does not conform to Section 79 QRP treatment Does not qualify for installment treatment (State use only) Sale Information 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 79 Section 79 expense deduction passed through Installment Sale 9 0 Sale is a prior year installment sale Prior year installment from like-kind exchange (Section (f)(6)) Mortgage and other debts the buyer assumed Current year payments received Prior year payments received Casualty or Theft Information Casualty occurrence description Fair market value before loss Fair market value after loss Property type ( = Business, = Income producing)

25 PARent Pennsylvania Rent and Royalty Income and Expenses Description General Information Unit State PARent (06) PA 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 ( = Rental real estate, = Other rental, = Royalty) For profit property? ( = Yes, = No) Type of property = Single family residence = Multi-family residence = Vacation or short-term rental = Commercial = Land 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) Income = Self-rental 8 = Other (describe) Gross rents Gross royalties Other Other income from recapture: Deduction allowable in prior years Recomputed depreciation Section Section 80F Expenses 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 (00% Subject to 0% limit on federal return) Meals (00% Subject to DOT 80% limit on federal return)

26 PAFR Description Pennsylvania Farm Rental - Income General Information Unit State PAFR (06) PAA Address (Electronic filing only) City, state, zip code Foreign country (Electronic filing only) Province or state (Electronic filing only) Postal code (Electronic filing only) Income 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 Section 80F

27 PAFR Pennsylvania Farm Rental - Expenses Description Expenses Unit PAFR (06) PAB 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 (00% Subject to 0% limit) Meals (00% Subject to DOT 80% limit) Preproductive period

28 PAAlloc Pennsylvania Nonbusiness Income Nonbusiness Income Pennsylvania Total PAAlloc (06) PA Net rents and royalties from real property Net rents and royalties from tangible personal property Gains or losses from sale of real property 6 Gains or losses from sale of tangible personal property 7 8 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 9 0

29 PANOL Pennsylvania Net Operating Loss Net Operating Loss Carryover PANOL (06) PA Preceding Tax Year Period Beginning Period Ending If different from federal If different from federal Prior year Income (Income offset) (Loss) NOL utilized Net operating loss footnote 8

30 PAAmend Pennsylvania Form RCT-0 Amended Return General Information PAA PAAmend (06) Explanation of changes Amounts as Previously Reported Transfer original information Tax liability from tax report Amount paid with original return plus additional tax paid after return filed Overpayment as shown on original return or as previously adjusted

31 PAAmend Pennsylvania Form PA-0S Amended Return General Information PAB PAAmend (06) Explanation of changes Transfer original information Tax paid with (or after) original return Amounts as Previously Reported

32 PANRC Pennsylvania Nonresident Consolidated Return General Information PANRC (06) PA6 Date out of existence General footnote

33 PANRCPmt Pennsylvania Nonresident Payments and Extension Payments PANRCPmt (06) PA7 Paid with extension Overpayment Application Amount credited to next year's withholding account Extension Extension previously granted for this year Reason for extension Extended due date (For filing instructions) Balance due on extension (Force) 6

34 PA77 Pennsylvania IRC 77(a)() Election General Information If a member of a consolidated return, complete this screen in the consolidated client only PA8A PA77 (06) Calculate Pennsylvania 77(a)() 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) Total Income (Loss) RK- PA Income (Loss) NRK- 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) Depreciation Owner's share of Section 79 expense Owner's share of straight line depreciation expense

35 PA77- Pennsylvania IRC 77(a)() Election, Page Credits If a member of a consolidated return, complete this screen in the consolidated client only PA8B PA77- (06) 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 Educational improvement Keystone special development zone Opportunity scholarship Historic preservation incentive Community-based services Coal refuse energy and reclamation Other restricted credits

36 PAPOA Pennsylvania Power of Attorney General Information PAA PAPOA (06) Send copies of notices and other communications Granter not revoking an earlier power of attorney Date Witnessed or notarized (W = Witnessed, N = Notarized) Representative and Appointee Information 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- Pennsylvania Power of Attorney, Page Tax Matters Information PAB PAPOA- (06) 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 9 0 Type(s) of tax Year(s) or periods(s) Tax return or form Purpose for authorization 6 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 Pennsylvania Credits Tax Credits Wages and Expenses (S Corp) Tax paid by affiliate(s) for intangible or related interest expense (REV-80) Keystone opportunity zone Coal waste removal and ultraclean fuels Employment incentive payment: 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 Educational improvement Keystone special development zone Opportunity scholarship Historic preservation incentive Community-based services Coal refuse energy and reclamation Other restricted credits Income Tax PACr (06) PA

39 PAELF Pennsylvania RCT-0 Electronic Filing PAELF (06) General Information By using a computer system and software to prepare and transmit my client's return electronically, I consent to the disclosure of all information pertaining to my use of the system and software to create my client's return and to the electronic transmission of my client's tax return to the PA Department of Revenue, as applicable by law. Suppress Pennsylvania electronic files when filing the federal return or extension electronically Suppress Pennsylvania use of Federal PIN Form PA-8-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) 6 Credit card PAA 0 7 Name control Calculated Value 8 9 Force Extension Information Signature date Electronic funds withdrawal for balance due returns: Requested payment date (Mandatory if using the electronic funds withdrawal method) Credit card Estimate Information Electronic funds withdrawal for Form REV-87 estimated payments (For vouchers with amounts greater than zero) Withdrawal dates for estimated payments: (If different from estimate due dates) st payment nd payment 6 rd payment 7 th payment 8 Electronic Filing Exceptions Report required to be paper filed using special handling address = Corporation requesting extra statutory treatment = Other special handling status = Corporation with two distinct activities = Corporation has requested the return to be filed in paper format = Corporation having net operating loss limitations under IRC Section 8 and 8 9

40 PAELF Pennsylvania PA-0S Electronic Filing General Information PAB PAELF (06) Suppress Pennsylvania electronic files when filing the federal return or extension electronically Suppress Pennsylvania use of Federal PIN Form PA-8-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) 6 For amended returns: Electronic funds withdrawal for balance due returns: Requested payment date (Mandatory if using the electronic funds withdrawal method) 7 Name control Calculated Value 8 9 Force Extension Information Signature date Electronic funds withdrawal for balance due returns: Requested payment date (Mandatory if using the electronic funds withdrawal method) 0 Estimate Information Electronic funds withdrawal for Form PA-0ES estimated payments (For vouchers with amounts greater than zero) Withdrawal dates for estimated payments: (If different from estimate due dates) st payment nd payment rd payment th payment 6 Electronic Filing Exception Corporation has requested return to be filed in paper format 7

41 PA68 Pennsylvania Casualty and Theft Losses PA68 (06) PA Occurrence description General Information Form Unit Casualty or theft number Date of casualty or theft State postal code 6 Casualty or Theft Information Property description is required for Form 68, Part B, Part I, and calculation of the applicable column Description property A Description property B Description property C Description property D 7 9 Asset number Property type( = Business, = Income producing) Section 0 property Force holding period ( = Short-term, = Long-term) Gain reported on Form 797, 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 A B C D 0 Replacement Information 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 Pennsylvania Electronic Funds Withdrawal Account Information PABank (06) PA Name of financial institution Routing transit number Account number Type of account ( = Checking, = Savings) Non-US financial institution

43 PAKSep Pennsylvania Shareholders' Separately Stated Items Description Section A Amount PAKSep (06) PA

44 PAI Pennsylvania Amortization of Intangible Drilling Costs General Information PAI (06) PA7 Geophysical survey completed for wells created prior to 0 ( = Yes, = No) Elect to expense all intangible drilling and development costs ( = Yes, = No) Amortization of Intangible Drilling Costs Intangible development costs expensed Rental expense Business expense (Enter PA amount in Screen M when separately allocating)

45 PAPHLBRT Philadelphia Business Income and Receipts Tax Return General Information PAPH PAPHLBRT (06) 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 6 7

46 PAPHLPmt Philadelphia Payments and Extension Payments and Credits PAPHB PAPHLPmt (06) Credit from Special Credit Schedule (SC) Prior year overpayment and estimated payments Paid with extension (For page of the return) Overpayment Application Application of overpayment = Refund 00% of overpayment = Apply to next year's business return Amount for code # Extension Calculate extension payment = Use extended federal due date = Use 60 day automatic extension Extended due date (For filing instructions, penalties and interest calculations) Estimated business income and receipts tax due (Force) Balance due on extension (Force)

47 PAPHLPen Philadelphia Penalties and Interest General Information PAPH PAPHLPen (06) 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 Philadelphia Gross Receipts Tax and Net Operating Loss Form BIRT-EZ - Gross Receipts Portion *Enter amounts only if different from federal 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 * * * * * * * PAPH PAPHLBRO (06) Form BIRT Schedule D - Gross Receipts *Enter amounts only if different from View > Apportionment 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 * * * * * * 0 6 Form BIRT Schedule E - Gross Receipts 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 Net Operating Loss Carryover Preceding Tax Year Prior Year Income (Income Offset) (Loss) NOL Utilized

49 PAPHDepr Philadelphia Depreciation Adjustments Adjustment for State Differences in Depreciation Current year federal depreciation taken on 68(k) property Current year bonus depreciation Current year additional depreciation Calculated Amount PAPHDepr (06) Force PAPH Preceding Tax Year 000 (Sept, Oct, Nov fiscal year-ends only) Schedule C- - Adjustment for Bonus Depreciation Federal Depreciation Bonus Depreciation Disposal Adjustment Schedule C- - Adjustment for Sale of 68(k) Property Federal Accumulated Disallowed Bonus Federal Accumulated Disallowed Bonus Year of Depreciation Depreciation Depreciation Depreciation Purchase Calculated Amount Calculated Amount Force Force

50 PAPHLAdj Philadelphia Adjustments Schedule A - Method I PAPH7 PAPHLAdj (06) Net income (loss) Taxes based on net income Nonbusiness income (Force)(If different from Pennsylvania amounts on return) Schedule B - Method II 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 0% owned All other receipts from other corporations of the same affiliated group Line (h) gross receipts (Force) Nonbusiness income (Force) (If different from Pennsylvania amounts on return) Philadelphia Total Other 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 6 Sale or Exchange of Section 79 Property (S Corp) Gain (loss) reported separately from federal Schedule K, line 7d Section 79 included in gain (loss) Calculated Amount Force

51 PAPHLAmd Explanation of changes Philadelphia Amended Return General Information Amounts as Previously Reported PAPH8 PAPHLAmd (06) Transfer original information Tax paid with (or after) original return Overpayment on original return