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.
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Taxpayers and water customers can schedule an in-person appointment to pay taxes, bills, and other fees at the Municipal Services Building. 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:
- revenue@phila.gov about taxes.
- wrbhelpdesk@phila.gov for water-related issues.
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 | |||
| Wage Tax Frequently Asked Questions (REVISED) PDF | Frequently Asked Questions as a result of the Department's Wage Tax policies throughout the COVID-19 pandemic. | May 3, 2021 | |||
| 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 |
Business Income & Receipts Tax (BIRT)
| Title | Description | Category | Author | Date | Format |
|---|---|---|---|---|---|
| FAQs regarding the expiration of the temporary nexus waiver PDF | Answers to commonly asked questions about the expiration of the Department's temporary BIRT and NPT nexus waiver. | February 10, 2022 | |||
| 'End Dates' for temporary BIRT and NPT nexus and apportionment policy PDF | Information about the end of a temporary update the City of Philadelphia made to nexus and apportionment policies during the COVID-19 pandemic. | June 29, 2021 | |||
| 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 |
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 |