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Filing Tips

General Filing Tips

  • Use the tax payment coupons and tax returns that were sent to you or that you were instructed to download to ensure efficient, accurate processing of your payment and your return.
  • Send in checks with payment coupons for quick, accurate processing.
  • Write the account number, tax, and month/year for which the payment should be applied on all checks.
  • Obtain a business tax account number and Commercial Activity License before submitting tax returns.
  • Do not send in a tax return with an "applied for" notation as the account number.
  • Filing and payment can be done online for Business Income and Receipts Tax, Net Profits Tax, Use & Occupancy Tax, Tobacco Tax, and School Income Tax
  • Keep copies of completed tax returns.
  • Do not use a copy of a prior year tax return to file a current year return.
  • 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.

Business Income & Receipts Tax Tips

  • This is a two part tax on both gross receipts and net income, all sections must be completed.
  • Entities doing all of their business in Philadelphia (except for PCC & ICC regulated industries) should file the Business Income and Receipts-EZ tax form.
  • If your Business Income and Receipts Tax schedule "B", line 6 apportionment percentage is less than 100%, you must also attach schedule C-1, the apportionment schedule.
  • Business Income and Receipts Tax, 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 Income and Receipts Tax 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 Income and Receipts Tax "Regulated Industry" taxpayers should use Schedule "J" to compute the maximum Business
  • Business Income and Receipts Tax 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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