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City of Philadelphia tax guidance in response to COVID-19

As part of the City’s progressive reopening, taxpayers and water customers can now 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, and satellite offices remain closed. For help with your account, or to set up a payment agreement, please 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:

The documents below are meant to provide guidance to taxpayers and tax professionals as the City of Philadelphia adapts to disruptions caused by the COVID-19 coronavirus epidemic. The City has updated filing and payment rules for some, but not all, tax types. If you do not find guidance for a specific tax type below, that means there has been no change. Please check this webpage regularly for updates.

Name Description Released Format
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. September 9, 2020
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
Audit examinations and refund claims update PDF Information about the City of Philadelphia is modifying its audit and refund practices in order to support business recovery during and after the COVID-19 pandemic. June 29, 2020
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
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
BIRT and NPT nexus and apportionment policy update PDF Information about a temporary update to the City of Philadelphia’s nexus and apportionment policies during the COVID-19 pandemic. April 23, 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
Real Estate Tax policy update (REVISED) PDF Information about changes to the 2020 Real Estate Tax due date in response to the COVID-19 coronavirus emergency. April 24, 2020
School Income Tax filing extension guidance (REVISED) PDF Information about filing and paying 2019 School Income Tax (SIT). April 9, 2020
Earnings Tax policy update PDF Information about changes to the 2019 Annual Reconciliation Earnings Tax due date in response to the COVID-19 coronavirus emergency. April 13, 2020

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