The tax season is winding down, with about a week left to file your 2023 Philadelphia income and business tax returns and pay any liabilities owed. April 15 is the deadline for filing and paying the City’s Business Income & Receipts Tax (BIRT), Net Profits Tax (NPT), School Income Tax (SIT), and Earnings Tax.
Follow these steps to securely file all four taxes online:
- Log in to the Philadelphia Tax Center.
- Find your BIRT, NPT, Earnings Tax, or SIT account under the summary subtab.
- Select “File, view, or amend returns” and follow the prompts to submit your returns.
To pay online, follow these steps:
- Find the “Payments” panel on the right side of the Philadelphia Tax Center.
- Select your preferred payment method and follow the prompts to submit your payment. You can pay with eCheck for FREE, but debit or credit card payments have a service fee.
Remember to file your business tax returns even if you owe nothing. Keep in mind that there is no extension for paying Philadelphia taxes. You must pay your liabilities even if you get an extension to file your 2023 returns. Extra charges will apply to payments made after April 15. If you’re unable to pay in full by the deadline, don’t wait to contact us about applying for a payment plan.
For Tax Year 2023:
Residents who received stock, bond, or S-Corp distributions must file and pay the SIT. The tax rate is 3.75%. The Department of Revenue no longer mails payment vouchers or prefilled SIT returns. But you must still file and pay this tax — online is best!
If you conducted business in Philadelphia, you must file and pay the BIRT, and the NPT if your business is not incorporated. The BIRT rate on taxable income is 5.81%. For residents, the NPT rate is 3.75%, while for non-residents, it is 3.44%. You must file these returns regardless of profit.
If you lived or worked in Philly and your employer didn’t collect and pay the City’s Wage Tax for you, you must file and pay the Earnings Tax. The tax rates are 3.75% for residents and 3.44% for non-residents.
Don’t forget
If all your business occurred in Philadelphia, file a BIRT EZ form.
If you have an active Philadelphia tax account but didn’t conduct any business activity in 2023, you should file the BIRT No Tax Liability (NTL) form to account for this tax period. If you need to file the NPT, you should report a “zero tax due” return.
If you closed your business last year, you must still file your business tax returns for that final year. You no longer have to file taxes if you complete this Change Form to close your business entity’s Philadelphia tax account.
If you have less than $100,000 in gross receipts for 2023, you don’t have to file a full BIRT return. But, you must still report your activity by filing a No Tax Liability form.
Follow these steps to easily file this form online:
- Log in to the Philadelphia Tax Center.
- Select “File, view, or amend returns” from your BIRT account.
- Select “File now” under “Returns.”
On the “Tax liability” screen, enter your liability amount and select “Next.” If your liability amount is less than $100,000, you will be prompted to file a No Tax Liability. Follow the on-screen directions to complete the process.
