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Tax Filing Tips
1. Use the tax payment coupons and tax returns that were sent to you to ensure efficient, accurate processing of your payment and
your return.
2. Entities doing all of their business in Philadelphia (except for PCC & ICC regulated industries) should file the Business Income and
Receipts-EZ tax form.
3. Do not use a copy of a prior year tax return to file a current year return because of potential rate changes.
4. 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. This account number can be obtained via the Online Services page of our
website.
5. If you owe money, write your tax account number, tax type and period on the face of the check for proper payment application.
6. 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.
7. 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.
8. Business Income and ReceiptsTax, 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.
9. Business Business Income and ReceiptsTax 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.
10. Business Income and Receipts Tax "Regulated Industry" taxpayers should use Schedule "J" to compute the maximum Business
Income and Receipts Tax to be paid.
11. 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.
Filing online is secure and efficient. See below for a video introduction to electronic filing of the Business Income and Receipts regular form. See below for a video introduction to electronic filing of the Business Income and Receipts Tax EZ form.
BPT Regular Form Video
EZ Form Video
All questions or comments concerning these forms should be directed to the
Department of Revenue at (215) 686-6600 or revenue@phila.gov
All questions or comments concerning this website should be directed to
Mrs. Toni Curtis-Ford at (215) 686-6628 or toni.curtis-ford@phila.gov
Thank you for visiting our web site. Copyright (c) 2001-2007, City of Philadelphia