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.
|BIRT regulations compilations pdf||Complete regulations for the City of Philadelphia's Business Income and Receipts Tax (BIRT).||June 27, 2018|
|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|
|Proposed amendment to BIRT Section 103: Economic Nexus pdf||An amendment to the Business Income & Receipts Tax Section 103, to reflect the ruling of the Supreme Court of the United States in the case of South Dakota v. Wayfair, Inc (FILED WITH THE RECORDS DEPARTMENT JAN 25, 2019)||January 29, 2019|
|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|
|Amendment to BIRT Section 202: Estimated payments pdf||An amendment to the Business Income & Receipts Tax Section 202, which applies to taxpayers starting new businesses in 2019 and subsequent years.||January 16, 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|