We provide here a written summary of answers provided by the Department of Revenue to the committee at periodic question and answer sessions. These documents are classified as Revenue information issued for informational purposes only for the convenience of PICPA members. Pursuant to 61 Pa. Code Section 3.4, these documents should not be relied upon for any purpose or used in tax appeals. Taxpayers requiring a binding opinion on a specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.
Q&A with the Pennsylvania Department of Revenue
Why does PA E-filing only permit up to 2 misc. line items on a PA UE schedule?
PA E-filing only permits up to 2 misc. line items on a PA UE schedule. Also, only eleven misc line items were allowed on a schedule “C”. If you exceed these totals, they bounce you from E-filing. Why can’t this be increased to a more reasonable level? The Federal has no problem with many more lines accepted.
The current e-file platform requires forms to mirror our e-File specifications which require the forms to mirror our paper format of the forms. The department would not be able to see those extra lines of input without the limitation. In addition, the paper Schedule UE and Schedule C forms have held at two pages for the last several years and at this time there are no plans to add more lines to either paper schedule resulting in them being three page forms.
Although the limitations exist, there are options that will still permit you to e-file the return. One way around the limitation in the current e-file platform is to include an entry shown as
“See Attached Schedule” with a dollar amount of input. The actual schedule is then included via separate input to the e-filed return and included as a statement schedule. If a software vendor does not support the statement schedule, you have three other options: include an additional Schedule UE with the additional schedules only showing additional lines of input (up to four can be included); fax in the additional statement schedule; or file via paper.
However, in the new Modernized e-File (MeF) platform, an unlimited number of lines will be available. The department will be able to see the additional lines of entry in our output.
Question 6’s answer will have more information about the MeF platform and how it will enhance your ability to e-file more returns.