- Are a business requesting refunds on behalf of your non-resident employees.
- A non-resident employee who was ordered to work outside Philadelphia during the pandemic.
- Are qualified for Pennsylvania tax forgiveness, and want to request a Philadelphia income-based refund.
You can find links to these forms on our 2020 only Wage Tax refund forms webpage. For all other kinds of Wage Tax refunds, see below.
You will receive an email 2-3 business days after submitting your online form, confirming we received it.
There are three different types of refunds for Wage Taxes:
- Wage Tax refund for employees who are salaried
- Wage Tax refund for employees who are commissioned
- Wage Tax refund for taxpayers who meet certain income requirements
Refunds for salaried or commissioned employees
Only non-resident employees are eligible for a Wage Tax refund based on work performed outside of Philadelphia. Resident employees are taxable whether working in or out of Philadelphia. However, resident employees may use these forms to apply for a refund based on deductible, non-reimbursed business expenses.
Effective January 1, 2014, all employee Wage Tax refund petitions require documentation to verify any time worked outside of Philadelphia. Employees who request a refund for travel should use our refunds date and location worksheet, and must provide a copy of their Telework Agreement.
Non-resident employees who submit a refund request online must attach a letter from their employer. The letter – signed and on company letterhead – must include the dates the employee was required to work outside Philadelphia.
Use the forms linked on this page to apply for the Wage Tax for salaried or commissioned employees.
If you requested a refund on your return, you do not need to fill out these forms.
Income-based Wage Tax refunds
If you file for Pennsylvania tax forgiveness through PA Schedule SP and are approved, you may also be entitled to receive a refund of employer-withheld City Wage Tax.
Eligible applicants pay Wage Tax at a lower rate. Full instructions, along with a schedule of eligible income amounts and rate reductions, are included in the refund petition form. Applicants must use an additional petition if they have more than four W-2’s.
We encourage applicants to use the online income-based Wage Tax refund petition. We process petitions submitted online faster, and with fewer errors. Applicants may use a paper income-based Wage Tax refund petition if they prefer.
Philadelphia employers are required to give an income-based Wage Tax refund petition form to employees by February 1. In most cases, employers provide the refund petition at the same time they provide employee W-2’s or comparable forms. Anyone can also download a copy of the form.