Business Income & Receipts Tax (BIRT) regulations

The Business Income & Receipts Tax (BIRT) applies to vendors, retailers, manufacturers, and all other persons doing business in Philadelphia. These documents set forth the full legal regulations for the BIRT, including applicable definitions, provisions, computation, and credits.

Name Description Released Format
BIRT regulations compilations pdf Complete regulations for the City of Philadelphia's Business Income and Receipts Tax (BIRT). May 8, 2019
Advisory notice update: GILTI and FDII provisions pdf This text serves to notify taxpayers of the City’s treatment of Global Low Intangible Low-Taxed Income (“GILTI”) and Foreign-Derived Intangible Income Deduction (“FDII”) provisions for filing Philadelphia’s BIRT. February 15, 2019
Advisory notice update: Repatriation Transition Tax treatment pdf This text serves to notify taxpayers about the City of Philadelphia’s treatment of the federal Repatriation Transition Tax provision for the purposes of filing BIRT. February 1, 2019
Advisory notice update: Bonus depreciation position pdf This text serves to notify taxpayers about the City of Philadelphia’s position on bonus depreciation for BIRT and NPT purposes. August 1, 2018
IRC Section 199A deduction: Frequently Asked Questions pdf This text covers some of the most common questions about how the federal change to IRC Section 199A impacts Philadelphia business and income tax filings. January 17, 2019

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