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Actual 2002 Business Privilege Tax (BPT) Return

Due date April 15, 2003

The Business Privilege - New Start Tax return has been abolished.  All taxpayers liable for Business Privilege Tax must file the Actual 2002 Business Privilege Tax return, which is now based on actual activity during 2002.  Click on the "Cover" and "Inside Cover" links below for more information on this matter. 

Frequently asked BPT questions and answers

Every taxpayer that is liable for Business Privilege Tax MUST remit a 2003 Business Privilege Tax estimated payment by April 15, 2003.  If your business terminated in 2002, leave Line 4 of Page 1 or Page 3 blank.

Page 1 - front page for EZ filers

Page 2 - income and receipts for EZ filers

Page 3 - front page for regular filers

Page 4 - Schedule B - Method II (federal) income

Page 5 - Schedule C-1: apportionment of net income

Page 6 - Schedule D: computation of taxable gross receipts

Page 7 - Schedule A: Method I (accounting) income

Page 8 - Schedule E: alternate method for gross receipts

Cover - Important facts on Business Privilege Tax changes

Inside Cover - Basis for filing the Actual 2002 BPT
Contents - Table of contents
Instruction Sheet I - General Information
Instruction Sheet II - When and Where to File
Instruction Sheet III - Filing Guide; I&P Chart; Loss Carry Forward; llustration and Worksheet
Instruction Sheet IV - Net Income Instructions
Instruction Sheet V - Gross Receipts Instructions
Instruction Sheet VI - Extension Worksheet; Extension Coupon; Payment Coupon
Instruction Sheet VII - Decoupling Federal Bonus Depreciation

Petition for a Reduced 2003 BPT mandatory estimated payment
   Instructions:  If your business terminated in 2002, enter "0" on Line 4 of Page
                       or Page 3 and do not file this petition.

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