Form Rct-132b - Pennsylvania Bank And Trust Company Shares And Loans Tax Report Page 5
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5RCT
T-132B-A1 (05-14
4)
R
RCT-132B
B, ADDEN
NDUM TO
O SCHEDU
ULE A:
RE
ECEIPTS F
FACTOR
R FOR BA
ANK SHAR
RES TAX
File wit
th RCT-13
32B.
1/
1/
_____
__________
_______
__
__________
_____
COR
RPORATION
NAME
RE
EVENUE ID
TAX
PERIOD
_________
Act 5
52 of 2013 ch
hanged the m
manner in wh
hich institutio
ons calculate
bank shares
tax, requirin
ng institutions
s to include
recei
ipts from trad
ding and inve
estment asset
ts/activities in
n the numera
ator of the rec
ceipts factor
by choosing
g one of two
altern
nate methods
s referenced
in the statute
e as Method 1
1 or Method
2.
The t
taxpayer mu
st complete t
this schedule
e to indicate w
which metho
d is used to c
calculate the
numerator o
f the receipts
s
facto
or. This meth
hod must be u
used on all su
ubsequent re
eports unless
the Departm
ment of Reven
nue grants pr
rior approval
to ch
hange method
ds.
After
r the calculat
tion is compl
leted, the num
merator must
t be carried to
o RCT-132B
B, Page 3, Sch
hedule A, Lin
ne 13a.
A co
opy of this sc
chedule adde
endum must
t be included
d when filing
g your origin
nal and/or a
amended Ba
nk Shares
Tax
Report, RC
T-132B.
Taxpayer
rs having onl
ly trading as
ssets/activitie
es: check her
re for Metho
od 1.
Taxpayer
rs having onl
ly investmen
nt assets/acti
ivities OR bo
oth trading a
and investm
ment assets/ac
ctivities:
check her
re for Method
d 2.
Met
thod 1 Nu
merator C
Calculatio
n
To
otal receipts f
from
All oth
er PA receip
pts
Line 13
3a
X
=
tradi
ing assets/ac
ctivities
All ot
ther receipts
s
PA numer
rator
=
X
Met
thod 2 Nu
merator C
Calculatio
n
Average va
alue of PA ass
sets
Line 13
3a
Total
l receipts from
m investment
that produ
uce the receip
pts
=
X
PA numer
rator
and
d trading asset
ts/activities
Average valu
ue of all such
h assets
=
X
PA Depa
artment of R
Revenue | P
PO Box 2804
407 | Harris
sburg, PA 17
7128-0407
| 717.783.6
6031
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