Question: For a PA tax return, I am unable to e-file the Philadelphia BIRT and NPT. How do I know if a client is required to file this?

[alicia-bdfinser]

The client is receiving royalties from natural gas found on his property and he is not located in Philadelphia. When I try to e-file without the BIRT and NPT selected, there is an error saying that these forms are not ready and must be checked.

[sjrcpa · Accepted solution]

What Philadelphia income does he have? They're extracting natural gas in Philly?

[alicia-bdfinser]

None that i can see. They're extracting gas on his home property, which is not in Philadelphia

[sjrcpa]

Then why do you have the Philly returns?

[alicia-bdfinser]

That is what I'm confused about. When I went to e-file without the BIRT and NPT, it stated that they were not ready and needed to be checked. This didn't happen on last year's return and he was receiving the royalties last year so I'm not sure why he would need to file this year if nothing has changed.