Every petition for refund of monies collected by the Department for or on behalf of the City or the School District of Philadelphia, including but not limited to any tax, water bill, or other charge, and interest and penalties thereon, shall be filed with the Department within 3 years from the date of payment to the City or the School District of Philadelphia or the due date, whichever is later. If you requested a refund on your return, do not fill out these forms. If your refund is denied you have the option to appeal to the Tax Review Board
. There is a 3 year statute of limitations.
There are three different types of refund petitions:
- Wage tax refund petition for persons who are salaried*
- Wage tax refund petition for persons who are commissioned*
- Refund petition for all other taxes, water bills, and certain other fines/fees collected by the city
*Note that effective January 1, 2014, all Employee Wage Refund Petitions will require documentation to verify all time worked outside of Philadelphia. For Telework
employees, please provide a copy of your Telework
Agreement. Only non-resident employees are eligible for a refund based on work performed outside of Philadelphia. Resident employees are taxable whether working in or out of Philadelphia, but they may use these forms to apply for a refund based on deductible non-reimbursed business expenses.
For refunds requested from April through June please allow 8-10 weeks for processing due to high volume. Otherwise, refunds typically take 6-8 weeks to process.2014 Real Estate Tax Refund Petitions
If you are requesting a refund because you are entitled to pay a reduced amount, either because you have been approved for the LOOP discount or your 2014 assessment is under appeal or was reduced as a result of an appeal, please note the following:
Refunds for Income Taxes Paid to Other Local Jurisdictions Outside of Pennsylvania
- If your mortgage company paid the tax, your refund petition must be accompanied by a letter from the mortgage company on their letterhead granting you permission to apply for the refund.
- Please list the reason you are seeking a refund, either "LOOP" or "BRT Appeal".
- Refunds will be processed in 4 to 8 weeks.
Philadelphia residents that made income tax payments to local jurisdictions (like cities and counties) outside of Pennsylvania and also pay one of the following City of Philadelphia taxes on that same income may request a refund from Philadelphia. No refund is available for taxes paid to a state (there is a Pennsylvania Income Tax credit for taxes paid to another state by PA resident).Affected Taxes
The amount of the refund is capped at the amount paid to the other local jurisdiction for income that is also taxable in Philadelphia or the amount that was paid to Philadelphia, whichever is lower. Eligibility for these refunds is the result of a Supreme Court decision in Comptroller of Treasury of Maryland v. Wynne, 135 S.Ct. 1787 (2015). When requesting a refund, documentation of the taxes paid in the other jurisdiction must be provided and you must write “WYNNE” on the refund petition.