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What's New
April 2012
Effective May 1, 2012, Council Bill 110758 renames the Business Privilege Tax the "Business Income and Receipts Tax" and the Business Privilege License the "Commercial Activity License". This change will not be reflected on the actual Business Income and Receipts Tax forms until next tax season.
Bill No. 110561 amends Section 19-2604 of the Philadelphia Code to increase the number of Qualifying Organizations that can participate in the Business Privilege Tax Credit Program for Contributions to Community Development Corporations and Nonprofit Intermediaries. The number has increased from 30 to 35, which includes up to three (3) Nonprofit Intermediaries. As of tax year 2012, there will be several available openings. For these new agreements, this bill reduces the annual contribution amount from $100,000 to $85,000 to be received by a Qualifying Organization. The Revenue Department will accept new applications starting May 14, 2012 for the 2012 tax year. The application continues to be on a “first come, first served” basis.
New CDC Program Application (revised 4/25/12)
The following information is now available:
March 2012
All Tax Amnesty questions should be directed to Taxpayer Services at 215 686-6600.
The following information is now available:
Tax Rate Schedule (corrected 04/04/12)
Credit for Contributions to CDC and Nonprofit Intermediaries - BPT Regs Sec 501
January 2012
Note: The deadline of any city annual tax returns or payments customarily due on the 15th of April - Business Privilege Tax, Net Profits Tax, School Income Tax and Earnings Tax, annual reconciliation have been automatically extended to April 17, 2012...click here
for details.
The Application for a Philadelphia Business Tax Account Number has been updated to include the "New Business" tax status under Philadelphia Code 19-3800.
The following information is now available:
2012 Real Estate Tax Active Duty Reserve/National Guard Credit Form
2012 Real Estate Installment Application : Solicitud del Plan de pago a plazos del Impuesto Inmobiliario
Winter 2012 edition of the Revenue Newsletter
December 2011
Effective January 1, 2012, the Real Estate Tax rate will increase from 9.082% to 9.432%. The Real Estate Tax rate is 4.123% (CITY) + 5.309% (SCHOOL) = 9.432% (TOTAL). To determine your tax due amount take the total rate times your assessment. Please refer to
the Board of Revision of Taxes website at brtweb.phila.gov to find your assessed value.
The 2011 Business Privilege Tax Long, Business Privilege Tax EZ, School Income Tax, Wage Tax Annual Reconciliation, and Net Profit Tax returns are now available for on-line filing via our Online Services page.
The following information is now available:
2011 Wage Tax Refund Petition for Commissioned Employees
2011 Wage Tax Refund Petition for Salaried Employees (revised 12/12/11)
2011 BPT Schedule H, J Filers Package
2011 Tax Return Specifications and Samples
2012 Application for an Individual Earnings Tax Account Number
Electronic Filing/Payment of Taxes - General Regulations
Electronic Filing/Payment of Business Privilege Tax
Electronic Filing/Payment of Liquor Tax (revised)
Electronic Filing/Payment of Parking Tax (revised)
Electronic Filing/Payment of Tobacco Tax
Electronic Filing/Payment of Vehicle Rental Tax (revised)
Electronic Filing/Payment of Wage Tax (revised)
November 2011
The Philadelphia Wage/Earnings Tax rate for January 1, 2012 through June 30, 2012 will be as follows:
Residents of Philadelphia 3.928% (.03928)
Non-Residents 3.4985% (.034985)
2011 Business Privilege Tax EZ return
2011 Business Privilege Tax return : Schedule H, J Filers Package
2011 Earnings Tax Reconciliation : Allocation Form : Instructions
2011 Liquor Tax Annual Reconciliation
2011 Net Profits Tax return
2011 School Income Tax : Instructions
2011 Wage Tax Reconciliation : Instructions
Business Privilege Tax Developments (new)
Tax Rate Schedule (revised 11/15/11)
2012 Real Estate Installment Application
October 2011
CDC Program Application (revised 9/28/11)
CDC Renewal Application (revised 9/28/11)
Form 1099 Instructions (revised 10/4/11)
Refund Petition (revised 10/26/11)
September 2011
The following information is now available:
The Revenue Department extends some filing deadlines...click here for details
2011 Coupon Periods/Due Dates Tax Charts - Miscellaneous *(revised 9/21/11)
2012 Coupon Periods/Due Dates Tax Charts - *Wage : U&O : *Miscellaneous *(revised 9/21/11)
Addition to Section 504 of the BPT Regulations
Mandatory Electronic Payment for 2012 - effective 1/1/2012, businesses that remit $10,000 or greater per month
ReveNews Quarterly Newsletter
Waiver of Interest and Penalty (revised 8/29/11) - for amounts up to $50,000. For waiver of interest over $15,000 or penalty over
$35,000, contact the tax Review Board at 215 686-5216 or download the form from the TRB website at www.phila.gov/trb
Solicitud correspondiente al 2012 de Provisiones Especiales en cuanto al Impuesto Inmobiliario para personas de la
tercera edad con ingresos bajos (Low Income Senior Citizen Tax Freeze Application - Spanish Version)
August 2011
The following information is now available:
Low Income Senior Citizen Tax Freeze Application for 2012
July 2011
Note:
Kiosk machines in the Municipal Services Building are no longer available for credit card payments. Credit card payments will only be accepted via the Online Services page of our website.
The following information is now available:
Issuance of Job Creation Tax Credit Certificate Application and Instructions
Issuance of (PREP) Tax Credit Certificate Application and Instructions
June 2011
Note: There will be no change to the Wage Tax Rates on July 1, 2011
The Spring 2011 ReveNews is now available.
May 2011
E-Check is now available. See our Payments and Filing Options page for more information.
Amnesty Support Group - The Revenue Department has formed an Amnesty Support Group to resolve any problems that may exist on
the accounts of taxpayers who particiapted in the City's Tax Amnesty Program.
Nexus Project - The Revenue Department’s Audit Unit is currently working to find those businesses having tax nexus with the City of
Philadelphia but located outside of the City.
April 2011
Note: Effective January 1, 2011, the Real Estate Tax rate increased from 8.264% to 9.082%.
The Real Estate Tax rate is 4.123% (CITY) + 4.959% (SCHOOL) = 9.082% (TOTAL). To determine your tax due amount take the total
rate times your assessment. Please refer to the Board of Revision of Taxes website at brtweb.phila.gov to find your assessed value.
The following information is now available:
2011 Application for an Individual Earnings (Wage) Tax Account Number
2011 Trade Show Vendors Busines Tax Worksheet
Electronic Filing/Payment of Taxes - General Regulations
Electronic Filing/Payment of Liquor Tax
Electronic Filing/Payment of Parking Tax
Electronic Filing/Payment of Tobacco Tax
Electronic Filing/Payment of Vehicle Rental Tax
Electronic Filing/Payment of Wage Tax
Technical Staff Tax Consulting Policy
Philadelphia Tax Guide (revised 04/07/11)
March 2011
100% Federal Bonus Depreciation for BPT/NPT
2010 Trade Show Vendors Business Tax Worksheet
2010 Earnings Tax Instructions
Parking Tax Regulations
February 2011
Note: The deadline of any city annual tax returns or payments customarily due on the 15th of April - Business Privilege Tax, Net Profits Tax, School Income Tax and Earnings Tax, annual reconciliation have been automatically extended to April 18, 2011. Note that the extension of the due date does not impact other monthly taxes due on the 15th of each month. The City allows this extension to make it easier for taxpayers by making the federal and the city taxes due on the same day...more>>
The following information is now available:
2010 SIT Instructions
2010 (KOZ) return (corrected 2/1/11)
Approved Tax Preparation Software Vendors
Translation Services
Estas solicitudes están disponibles en Español:
Solicitud del Plan de pago a plazos del Impuesto Inmobiliario
Solicitud correspondiente al 2011 de Provisiones Especiales en cuanto al Impuesto Inmobiliario para personas de la tercera edad con ingresos bajos
January 2011
The Philadelphia Wage/Earnings Tax rate for January 1, 2011 through June 30, 2011 is as follows:
Residents of Philadelphia 3.928% (.03928)
Non-Residents 3.4985% (.034985)
The following information is now available:
Mandatory Electronic Payment for Self Assessed Taxes - effective 1/1/2011, businesses that remit $10,000 or greater per
month are required to pay electronicall via ACH.
December 2010
The following information is now available:
Tobacco & Tobacco Related Products Regulations
BPT Regulation Pilot Amendment - This regulation is effective beginning Tax Year 2010 and contains two pilot programs initiated to test
the feasibility and effectiveness of implementing apportionment methods different from the regularly apportionment method provided
under the regulation. The first pilot program implements the use of Single receipts Factor apportionment method for businesses
engaged in Research and Development in the Physical, Engineering, and Life Sciences classified in Industry 54171 of NAICS. The
second pilot program implements the use of Market-Based Sourcing of service revenue for businessess engaged in Computer Systems
Design and Related Services classified in Industry 54151 of NAICS.
November 2010
The following information is now available:
2010 BPT/NPT Instructions from the tax book
2010 Business Privilege Tax EZ return
2010 Net Profit Tax return (revised 11/8/10)
2010 Philadelphia Tax Return Specifications (revised 11/4/10)
2010 Schedule H, J Filers Package
2010 Trade Show Vendors Business Tax Worksheet
Certification Form for Issuance of PREP Credit
Renewal Application for CDC Tax Credit (fillable) (revised 11/4/10)
October 2010
Note: Effective January 1, 2011, the City of Philadelphia Revenue Department will no longer provide assistance in the preparation of Business and Individual tax returns. Taxpayers can prepare the returns themselves filing on-line at www.phila.gov/revenue or mail a hard copy of the returns into the Revenue Department. Taxpayer’s may also seek the assistance of a tax professional.
The following information is now available:
2010 Business Privilege Tax regular return : BPT frequently asked questions
2010 Earnings Tax Reconciliation
2010 KOZ Return
2010 Net Profit Tax return
2010 Philadelphia Tax Return Specifications
2010 Wage Tax Reconciliation
2010 Wage Tax Refund Petition for Commission Employees
2010 Wage Tax Refund Petition for Salaried Employees
Payroll Service Information Packet (revised 10/18/10)
The City of Philadelphia has videos to introduce you to Philadelphia’s taxes, explain how to register your business, and instructions for filing the Business Privilege Tax online.
Philadelphia Tax Overview
How to Register Your Business
EZ Form Video
Regular Form Video
September 2010
The 2010 Net Profits Tax rate was decreased to 3.928% (residents) and 3.4985% (non-residents) on net profits
The following information is now available:
2010 Liquor Tax Annual Reconciliation (revised 9/21/10)
2011 Active Duty Reserve/National Guard Credit Application
Renewal Application for CDC Tax Credit (revised 9/27/10)
August 2010
Note:
Effective January 1, 2011, the Real Estate Tax rate will increase from 8.264% to 9.082%.
Effective January 1, 2010, the School Income Tax rate was decreased from 3.9296% to 3.9280% on unearned income
The following information is now available:
Coupon Periods / Due Dates for 2011 - Wage Tax (revised 10/14/10) : U&O : Misc Tax
2011 Senior Low Income Application
2010 W-2 Specifications
2009 Job Creation Tax Credit Annual Report
2009 CDC Tax Credit Annual Report
Parking Tax Worksheet (revised)
Philadelphia Re-Entry Employment Program (PREP) (fillable) (revised 8/5/10)
July 2010
Jobs Creation Tax Credit Application (fillable) (revised 7/1/10)
Mandatory Electronic Filing of Wage Tax
Philadelphia Tax Guide (updated 7/22/10)
Tobacco Tax (effective July 1, 2010)
June 2010
Tax Obligation for Freelancers, Independent Contractors & Other Paid on 1099s
May 2010
The following information is now available:
CDC Tax Credit Program Regulations Amendments
Jobs Creation Tax Credit Application (revised 5/20/10)
The Philadelphia Wage/Earnings Tax rate for July 1, 2010 through December 31, 2010 will be as follows:
Residents of Philadelphia 3.928% (.03928)
Non-Residents 3.4985% (.034985)
Wage Tax is to be withheld and remitted at the rate in effect on the date of the paycheck. For example, Wage Tax for a check dated
July 1, 2010 for the period June 16, 2010 to June 30, 2010 should be withheld at the rates effective as of July 1, 2010.
March 2010
2010 Application for an Individual Earnings (Wage) Tax Account Number
February 2010
The following information is now available:
2009 KOZ (revised 3/2/10)
2009 Tax Forms Specifications for outside vendors (revised 2/5/10)
Decoupling Bonus Depreciation Tax Alert (revised 2/5/10)
Schedule H, J Filers Package for BPT (revised 2/23/10)
January 2010
FYI: The 2009 BPT, BPT EZ, NPT, Wage Tax Reconciliation, School Income Tax returns are available for on-line filing via our
Online Services page.
The following information is now available:
Deemed REIT Commissioner Report
ReveNews Quarterly Newsletter for Winter 2010
December 2009
The following information is now available:
2009 Liquor Tax Annual Reconciliation
2009 Wage Tax Refund Petition for Commission Employees
2009 Wage Tax Refund Petition for Salaried Employees
2010 Real Estate Installment Application
2010 Real Estate Active Duty Application
CDC Program Application (CDC) (fillable)
Green Roof Tax Credit Application (fillable)
Job Creation Tax Credit Application (fillable)
The Philadelphia Wage/Earnings Tax rate for taxable compensation for January 1, 2010 through June 30, 2010 will be as follows:
Residents of Philadelphia - 3.9296% (.039296)
Non-Residents - 3.4997% (.034997)
November 2009
The following information is now available:
2009 BPT-NPT General Information Sheet
2009 Business Privilege EZ Tax return
2009 Business Privilege Tax return
2009 Earnings Tax Annual Reconciliation : Instructions
2009 Net Profit Tax returns
2009 School Income Tax Annual Reconciliation : Instructions
2009 Tax Forms Specifications for outside vendors (revised 11/20/09)
2009 W-2 Specifications (revised 11/4/09)
2009 Wage Tax Annual Reconciliation Instructions
Coupon Periods / Due Dates for 2010 - Misc Tax (revised 11/13/09)
Payroll Service Information Packet (revised 11/2/09)
Philadelphia Tax Guide (updated 11/25/09)
October 2009
The following information is now available:
Coupon Periods / Due Dates for 2010 - Wage Tax (revised) : Misc Tax : U&O
Renewal Application for CDC Tax Credit
Low Income and Extended Term Agreement
ReveNews Quarterly Newsletter for Fall 2009
September 2009
New Philadelphia Sales and Use Tax Rate
The following form is now available:
2009 Application for an Individual Earnings (Wage) Tax Account Number
The following form has been corrected:
Application for a Business Tax Account Number with Instructions
August 2009
The following form has been corrected:
Coupon Periods / Due Dates for 2009 - U&O
July 2009
2008 Business Privilege EZ Tax return (fillable)
2008 Business Privilege Tax return (fillable)
2009 Active Duty Reserve/National Guard Credit Form
June 2009
The following information is now available:
New 2009 Wage Tax Rate Reduction
ReveNews Quarterly Newsletter for Summer 2009
March 2009
The following information is now available:
ReveNews newsletter for Spring 2009
Application for a Business Tax Account Number
February 2009
The following information is now available:
2008 Keystone Zone Program (KOZ)
January 2009
Note: Based on an ordinance passed by City Council and signed by the Mayor in December, the Business Privilege License fee was increased from $250.00 [one time payment] to $300.00 [one time payment] effective January 1, 2009.
The following information is now available:
2008 Application for an Individual Earnings (Wage) Tax Account Number
Business License Fee Increase Ordinance
Business Tax Worksheet for Trade Show Vendors
Decoupling Bonus Depreciation Tax Alert
Job Creation Tax Credit 2008 Annual Report
Proposed Tax Regulation Changes
Refund Petition for Commissioned Employees
Refund Petition for Salaried Employees
December 2008
The following information is now available:
2008 Business Privilege EZ Tax return
2008 Business Privilege Tax return
2008 Commission Refund Petition
2008 Liquor Tax Annual Reconciliation
2008 Net Profit Tax returns : Worksheets
2009 Real Estate Installment Plan Application
2009 Real Estate Low Income Senior Citizen Plan Application
2008 Salaried Refund Petition
2008 School Income Tax Annual Reconciliation Instructions
2008 Tax Returns Specifications for outside vendors
2008 Wage Tax Annual Reconciliation Instructions
November 2008
The following information is now available:
Delinquent Taxpayer Publication
2008 Earnings Tax Annual Reconciliation : Instructions
2008 School Income Tax Annual Reconciliation
2008 Wage Tax Annual Reconciliation
Change Form (revised 11/08)
October 2008
The following forms have been corrected and are now available:
Coupon Periods / Due Dates for 2009 - Wage Tax
Payroll Service Information Packet
August 2008
The following forms are now available:
Coupon Periods / Due Dates for 2009 - Wage Tax : Misc Tax
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