For passive trusts with AMT preferences, BNA and UltraTax CS AMT calculations may be different.

Amounts entered in force fields in UltraTax/1040 do not transfer to BNA.

The BNA Income Tax Planner only accepts data for at-risk amounts for K-1s. At-risk amounts for activities such as Schedule C and Schedule F are not accepted. If the client has activities such as these with at-risk limitations, adjust the amounts in BNA after you transfer the data from UltraTax CS.

BNA does not make a distinction between short-term and long-term business and investment casualty/theft gains and losses. If the client has short-term business or investment casualty/theft gains and losses, you need to reclassify these gains and losses after transferring the client's data to BNA.

BNA does not accept the entry of more than one estimated payment per quarter. If more than one estimated payment was made in a quarter, break the payments into separate quarters in BNA.

Form 8814 information does not transfer to BNA. If a client's return requires Form 8814, transfer the client's data into BNA, set up the client as a Minor Child Analysis, and enter Form 8814 income as the minor child income.

In some cases where information is needed from an UltraTax/1040 screen - such as 1099, K1, or K1T - rather than from a form, overrides on the form are not transferred to BNA. If you have overridden amounts on the UltraTax/1040 forms, you may need to make the corresponding adjustments in BNA after the client data transfers.

Net unrealized appreciation amounts from UltraTax/1040 Screen 1099 do not transfer to BNA. If you have multiple units of Screen 1099 with lump sum distributions, and any one of them has a death benefit (Section 101b), the UltraTax CS and BNA calculations will be different. In this case, there should be only one UltraTax CS Screen 1099 completed, with all amounts included.

If the client has an underpayment penalty and had estimated payments made by a trust, the BNA and UltraTax CS penalty calculations may be different.

Note: This is for your information only; there is no need to make an adjustment.

Suspended passive loss carryovers from prior years do not transfer to BNA for activities designated as "Real Estate Professional." You will need to create or modify these activities in BNA after the UltraTax CS data transfers.

If the client elected to have any long-term capital gains treated as investment income, and if UltraTax CS calculated a Schedule D, you may need to make adjustments in BNA to reflect the treatment of the capital gains.

Section 179 amounts transferred to BNA are not limited. If the client has activities with Section 179 expense, and if the expense is limited, adjust the income on that activity accordingly in BNA.

BNA does not accept data for significant participation (SPA) hours. Any necessary adjustments for SPA activities must be made in BNA to change applicable amounts from passive to active.

UltraTax CS rental properties coded 9 do not export into BNA. You will need to create these activities in BNA after transferring the UltraTax CS data.