PBA is the abbreviation for Principal Business Activity Code. It is a 6-digit code designed to classify a business by the type of activity in which it is engaged. This code is required by the IRS and states on all business returns.
TaxSlayer Pro provides a quick index of these codes within the program in the business return, allowing a preparer to determine the code searching by category or type of business. The instructions for the IRS forms that required the code, such as Schedule C and Forms 1065, 1120, and 1120-S also include a list of codes.
If an e-filed California return rejects for the PBA, examine the code in the federal return to be sure it conforms to the current list of codes, correct it to a code that California accepts, then reopen the California return to update the code.