Friday, June 5: The Mayor has extended a mandatory citywide curfew. Effective at 8:00 p.m. through tomorrow at 6 a.m. Only people with essential duties will be permitted outdoors.
In effect: 8:00 p.m. on Friday, June 5 to 6:00 a.m. on Saturday, June 6
In effect: 1:00 p.m. on Monday, June 01 until further notice

City of Philadelphia tax guidance in response to COVID-19

These documents 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
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
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. May 4, 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
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
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
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
School Income Tax filing extension guidance (REVISED) PDF Information about filing and paying 2019 School Income Tax (SIT). April 9, 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
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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