BIRT No Tax Liability
Businesses with $100,000 in Philadelphia taxable gross receipts or less are not required to file the Business Income & Receipts Tax (BIRT) return. (See BIRT instructions). Instead, we recommend that you file the one-page No Tax Liability (NTL) form using your BIRT account on the PhiladelphiaTax Center. The process is very easy. Be aware that you should file the NTL for each year that your business has no BIRT liability.
To file an NTL on the Philadelphia Tax Center:
- Log into your Philadelphia Tax Center profile at tax-services.phila.gov
- Find your BIRT account, and select “File, view, or amend returns.”
- Pick “File now” on the “Returns” screen
- Carefully review your tax information and hit “Next.”
- On the “Tax liability” screen, enter your liability amount and hit “Next.” If your liability amount is less than $100,000, you will be prompted to file a No Tax Liability instead. Follow the onscreen directions to complete the process.
If you prefer filing a No Tax Liability paper form, please mail your completed form to:
City of Philadelphia
Department of Revenue
P.O. Box 1660
Philadelphia, PA 19105-1660
Please note: If you plan to carry forward net operating losses, we recommend filing a complete BIRT return to help you keep track of your net operating loss carryforwards. Net operating losses incurred in tax years 2022 and thereafter may be carried forward 20 years. Net operating losses incurred in tax years prior to 2022 may only be carried forward three years.
Trade Show Vendors
As of Tax Year 2022, Trade Show Vendors in Philadelphia must use the BIRT-EZ annual form to file their returns on the Philadelphia Tax Center. As a tradeshow vendor, the Department of Revenue permits the use of separate accounting to calculate taxable receipts and net income for the specific event within the City of Philadelphia. Tradeshow Vendors can compute a separate Profit & Loss/ Income Statement for the specific event that reports the gross receipts generated and a computation of net income after deducting the ordinary, reasonable and necessary expenses related to the event.
The Trade Show Vendor Form is no longer available. File your return online by:
- Going to https://tax-services.phila.gov and selecting “Register a new taxpayer” under the “New taxpayers” panel on the homepage.
- The site asks if you are a tax professional registering on behalf of a client. If you are, select “Yes.” Everybody else should select “No.”
- Follow the on-screen prompts to complete registration. The last step is to create a username and password.
|2021 BIRT No Tax Liability form PDF||Use this form if your business has no BIRT liability in 2021 and decides not to file a BIRT return.||February 25, 2022|
|2021 BIRT-EZ return PDF||Use this form to file 2021 Business Income & Receipts Tax (BIRT) if 100% of your business was conducted in Philadelphia.||February 25, 2022|
|2021 BIRT return PDF||Use this form to file 2021 Business Income & Receipts Tax (BIRT). This form includes Schedules B, C-1, D, A, and E.||February 28, 2022|
|2021 BIRT and NPT instructions PDF||Instructions for filing the 2021 Business Income and Receipts Tax, and Net Profits Tax.||February 4, 2022|
|2021 BIRT Schedules for H-J filers PDF||Use this form to file your 2021 Business Income & Receipts Tax (BIRT). This form includes schedules H-J.||February 23, 2022|
|2021 BIRT Worksheet N PDF||Claim new business status under Philadelphia code 19-3800 when filing your 2021 Business Income & Receipts Tax (BIRT).||February 28, 2022|
|2021 BIRT SC Schedule PDF||Claim tax credits for the 2021 Business Income & Receipts Tax (BIRT).||February 28, 2022|