UPDATE (November 2, 2021): The City’s new tax filing and payment website, the Philadelphia Tax Center, is now live. From now on, please complete online returns and payments for most City business taxes on the new website. Check out our online tax center guide for help getting started and answers to common questions.

Unsure about what to write when a form asks for your tax identification number? If so, you’re not alone. Many Philadelphia employers and taxpayers struggle to understand the different kinds of tax ID numbers. We have compiled the following tips to help you recognize which number to use and for what tax purpose.

The City of Philadelphia uses three general types of tax ID numbers:

1. 1. EIN – Employer Identification Number
   2. Tax ID – individual or business tax identification, and
   3. OPA Office of Property Assessment or BRT – Board of Revision of Taxes

An EIN is issued to your business when you register your business with the IRS in order to pay federal taxes. With regards to EIN, the City sometimes uses the term a little differently. You may see FEIN – Federal Employer Identification Number. The only difference is the “F”, to show that the federal government generates this number. The City considers a business entity’s FEIN to be its unique ID number. Think of it as your entity’s Social Security Number (SSN). This is how we identify business entities in our tax system. You can use your FEIN to withhold payroll taxes, apply for licenses and permits, and open a business bank account.

City Tax ID 

Unlike the FEIN, your City Tax ID is generated by the Philadelphia Department of Revenue. We assign it to businesses operating within the city of Philadelphia. Your City Tax ID is unique to your business – think of it as your entity’s account number. You must use this number to pay or file the Business Income and Receipts Tax.

For personal income taxes, such as Earnings and School Income Tax, the City uses your SSN as your tax ID.

Keep in mind

You cannot substitute your EIN (or FEIN) for your City Tax ID when filling out tax forms – here’s why:

1. The City ties your Philadelphia returns and payments to your City Tax ID.
2. The City does not process your taxes using your EIN or FEIN.

As a Philadelphia employer or taxpayer, you will notice that when filing your returns or making payments online, our system prompts you to enter your EIN, SSN, or Tax ID to log into your profile. When viewing your profile, you see that the system links your returns and payments to your City-assigned Tax ID.

In other words, be mindful not to confuse your EIN with your City Tax ID. The City does not process business taxes with a taxpayer’s EIN. Payments and returns must have the City’s Tax ID for processing purposes.

If you submit a payment with your EIN, the system rejects it. It is set aside for further research. A representative will have to verify that the entity’s EIN is in our tax system. If it is, a coupon is generated with your City Tax ID before we can process your payment or return. This can increase the processing time by weeks, especially during tax season.

Office of Property Assessment (OPA) and Board of Revision of Taxes (BRT)

The OPA number is the 9-digit number the City assigns to every property in Philadelphia. It is the number you should use when paying your Real Estate Tax. To find this number, simply type in your street address in our Real Estate Tax Balance Search website Real Estate Tax | phila.gov.

In older documents or systems, you may see “BRT Number.” Your BRT number is the same as your Office of Property Assessment (OPA) number. The City is consolidating these numbering systems, but for now these numbers are interchangeable.