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Tax Filing Tips

•  Use the tax payment coupons and tax returns that were sent to you to  ensure efficient,  accurate processing of your payment and your return.
  
  
•  Entities doing all of their business in Philadelphia (except for PCC & ICC regulated  industries) should file the Business Privilege-EZ  tax form.
  
  
•  Do not use a copy of a prior year tax return to file a current year return because of  potential rate changes.
  
  
•  Do not send in a tax return with an "applied for" notation as the account number.   Obtain the business tax account number before submitting the return to ensure proper  processing.
  
  
•  If you owe money, write your tax account number on the face of the check.
  
  
•  Taxpayers filing separate returns for separate business locations or for short 
   filing periods (using the same tax account number) should combine the returns and file
   one return.
  
  
•  If your Business Privilege Tax (or Business Privilege Tax-New Start) schedule "B", line 6 
   apportionment percentage is less than 100%, you must also attach schedule C-1, the  apportionment schedule.
  
  
•  Business Privilege Tax (or Business Privilege Tax-New Start), Schedule C-1, page 5:  Lines 8c, 9c, 10c, 10d, 11, and 12 should be expressed as percentages.  After dividing A  by B, the factor should still be multiplied by 100 to convert the decimal to a percent.   The percent should be in four decimal places.
  
  
•  Business Privilege Tax (or Business Privilege Tax-New Start): persons subject to tax  imposed pursuant to Article VII, VIII, IX, or XV of the tax reform code of 1971 and by  other financial businesses should use Schedule "H" and not  Schedule ?D? to compute the  tax due on gross receipts.
  
  
•  Business Privilege Tax (or Business Privilege Tax-New Start): "Regulated 
   Industry" taxpayers should use Schedule "J" to compute the maximum Business
   Privilege Tax to be  paid.
  
  
•  Business Privilege Tax (or Business Privilege Tax-New Start): taxpayers registered under  the Pennsylvania Securities Act of 1972 should use Schedule H-1 to determine the    alternative computation of net income. Also, taxpayers who complete Schedule H-1   
   should  use Schedule H-2 to compute their apportionment percentage.

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