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Income tax regulations

The regulations document puts forth the legal terms of Philadelphia’s Wage Tax (employers), Earnings Tax (employees), and Net Profits Tax.

A separate amendment explains that the Department of Revenue can sometimes change the rules for which employers have to file and pay income taxes electronically. When changes are made, people who already file the tax will be notified. The changes will also be posted on Revenue’s website.

Name Description Released Format
Hurricane Ida Response: Tax relief for victims PDF This text serves to notify taxpayers about the City of Philadelphia’s tax relief for victims of Hurricane Ida for BIRT, NPT, & SIT October 13, 2021
Income tax regulations PDF Full regulations for Philadelphia's Wage, Earnings, and Net Profit Taxes. January 31, 2020
Installment sales of real estate PDF This policy statement outlines the proper reporting for the installment sale of real estate for purposes of the Business Income and Receipts Tax (BIRT) and the Net Profits Tax (NPT). April 1, 2021
Memorandum: Wage Tax treatment of graduate student stipends PDF This text serves to inform universities in Philadelphia of the City’s treatment of graduate student stipends for the purposes of withholding and remitting the Wage Tax. August 15, 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
Income tax new business regulations PDF Explains "new business" status under the Philadelphia Code and describes related financial benefits. August 04, 2014