Enter X to create a Business Income and Receipts Return (BIRT) activity when the BIRT account number is not 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 does not match an account number in the State use code field on any federal activity input screen, the unit will be deleted.

The Activities included in BIRT return statement dialog displays the entity information for the federal activities included in the Business Income and Receipts Tax return.

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 federal Screen C, Rent, F, 4835, or K1. If there is 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.

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.

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.

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 is 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 Screen PAC or PARent 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.

UltraTax CS uses the email address entered in federal Screen Contact. To enter a different email address from the one in federal Screen Contact, enter it here.

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.

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.

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 Screen PANPTExt
• Total Due amount on the BIRT/EZ return
• Extension payment actually made amount on Screen PABRTExt

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.

UltraTax CS calculates a net profit or loss from information entered in federal Screens C, Rent, F, 4835, and K1 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.

Use this field to enter an amount that is different from the calculated amount.

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.

UltraTax CS automatically calculates the federal Section 168(k) bonus depreciation amount for those assets associated to federal Screens C, Rent, F, 4835, and K1. 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.

UltraTax CS automatically calculates the additional depreciation amount for those assets associated federal Screens C, Rent, F, 4835, and K1. 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.

Enter the gross receipts earned within Philadelphia and total gross receipts earned everywhere to complete Schedule C-1, Philadelphia receipts factor apportionment percentage.

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 is not marked, UltraTax CS will use these fields on Schedule B. If the field is marked, UltraTax CS will use these fields on Schedule A.

UltraTax CS calculates gross receipts from information entered in federal Screen C. 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 Screen PAC, 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.

UltraTax CS calculates gross receipts from information entered in federal Screens Rent and K1. 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.

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.

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.

UltraTax CS calculates gross receipts from information entered in federal Screen C 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 Screen PAC, 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.

UltraTax CS calculates rentals from real property from information entered in federal Screen Rent automatically. In federal Screen Rent, 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.