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Tax guidance in response to COVID-19

The City of Philadelphia has updated filing and payment rules for some (but not all) tax types. The documents on this page provide guidance to taxpayers and tax professionals as the City adapts to disruptions caused by the COVID-19 coronavirus epidemic. If you do not find guidance for a specific tax type below, there has not been a change.

Taxpayers and water customers can schedule an in-person appointment to pay taxes, bills, and other fees at the Municipal Services Building (MSB). Due to health concerns, appointments are for payments only. No walk-ins are allowed inside MSB. Satellite offices remain closed.

For help with your account or to set up a payment agreement, call:

  • (215) 686-6442 about property tax
  • (215) 686-6600 about all other taxes
  • (215) 685-6300 about your water service or bill.

Or, email:

Wage Tax

Title Description Category Author Date Format
Advisory notice update: Deducting employee business expenses PDF This text serves to notify taxpayers about the City of Philadelphia’s position on deducting employee business expenses and moving expenses. March 24, 2021
2020 COVID EZ Wage Tax refund petition (non-residents only) PDF Non-resident, salaried employees can use this form to apply for a refund on 2020 Wage Tax for days they were required to work from home by their employer because of the coronavirus pandemic. February 4, 2021
2020 Employer Requested Refund Template-2020 xlsx Use this form to complete a 2020 Wage Tax Refund Petition for your employee(s). December 10, 2020
Wage Tax guidance for non-resident employees (REVISED) PDF Information about Wage Tax concerning non-resident employees who have been required to perform their job duties from home. November 5, 2020
Wage Tax Frequently Asked Questions PDF Frequently Asked Questions as a result of the Department's Wage Tax policies throughout the COVID-19 pandemic December 17, 2020

Business Income & Receipts Tax (BIRT)

Title Description Category Author Date Format
Emergency regulation: File and pay BIRT, NPT, Earnings Tax and SIT by May 17 PDF This document amends Philadelphia tax regulations. Taxpayers have until May 17, 2021 to file and pay Business Income and Receipts Tax, Net Profits Tax, Earnings Tax and School Income Tax for Tax Year 2020 without interest and penalty. March 22, 2021
2020 BIRT estimated payment refund guidance PDF Information about how businesses can amend their 2020 BIRT estimated payment and request a refund. December 1, 2020
BIRT and NPT nexus and apportionment policy update (REVISED) PDF Information about a temporary update to the City of Philadelphia’s nexus and apportionment policies during the COVID-19 pandemic. December 7, 2020
BIRT and NPT policy update (REVISED) PDF Information about filing and payment extensions for the Business Income & Receipts Tax (BIRT) and Net Profits Tax (NPT) in response to the COVID-19 coronavirus emergency. April 22, 2020

Use & Occupancy (U&O) Tax

Title Description Category Author Date Format
Emergency regulation: Use & Occupancy Tax relief for restaurants and bars PDF Philadelphia restaurants and bars subject to capacity limitations because of COVID-19 can exempt a percentage of their dining room space from Use & Occupancy Tax. February 18, 2021
Regulación especial: Ayuda con el Impuesto por Uso y Ocupación para los restaurantes y bares PDF Los restaurantes y bares de Filadelfia con restricciones de capacidad de clientes debido al COVID-19, pagan un porcentaje del Impuesto por Uso y Ocupación en base la superficie de la sala-comedor en uso. March 10, 2021
Use & Occupancy Tax guidance for restaurants during ‘Safer at Home’ restrictions PDF Information about how restaurants affected by the Mayor’s Fall 2020 “Safer at Home” restrictions can temporarily exclude a portion of their monthly U&O Tax. April 13, 2021
Pautas del Impuesto por Uso y Ocupación para restaurantes durante las restricciones 'Safer at Home' PDF Información sobre cómo los restaurantes afectados por las restricciones 'Safer at Home', emitidas por el Alcalde durante el otoño de 2020 pueden excluir temporalmente parte de su Impuestos por Uso y Ocupación. March 10, 2021
Use & Occupancy Tax guidance during modified green phase reopening PDF Information about Use & Occupancy (U&O) Tax concerning businesses during the modified green phase of COVID-19 reopening. August 19, 2020
Use & Occupancy Tax guidance during yellow phase reopening PDF Information about Use & Occupancy (U&O) Tax concerning businesses during the yellow phase of COVID-19 reopening. June 12, 2020
Use & Occupancy Tax refund guidance PDF Information and instructions for eligible taxpayers who want to request a refund for Use & Occupancy (U&O) Tax during the COVID-19 closure orders. May 4, 2020
Use & Occupancy Tax guidance for non-essential business closures (REVISED) PDF Information about Use & Occupancy (U&O) Tax concerning non-essential businesses that were ordered to close. April 9, 2020

Other

Title Description Category Author Date Format
CARES Act relief payments, grants, and Philadelphia business taxes PDF Information about how CARES Act relief payments, as well as funds from state and local governemtns, should be treated for Philadelphia taxes. March 25, 2021
COVID-19 grants and Philadelphia business taxes PDF Information about Philadelphia’s treatment of COVID-19 businesses grants, for the purposes of filing BIRT and NPT. February 24, 2021
CARES Act provisions and Philadelphia business taxes PDF Information about CARES Act provisions and Philadelphia business taxes (BIRT, NPT, Wage), business interest expense, and depreciation. February 1, 2021
Net Operating Losses (NOLs) guidance for Philadelphia PDF Information about how Net Operating Losses (NOLs) differ in the City of Philadelphia, compared to treatment by federal authorities under the Coronavirus Aid, Relief, and Economic Security (CARES) Act. June 29, 2020
Economic Impact Payments not subject to Philadelphia taxes PDF Information about the taxability of federal Economic Impact Payments, or “stimulus checks,” for the purposes of Philadelphia Wage Tax, Earnings Tax and School Income Tax. May 1, 2020

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