Philadelphia residents who make income tax payments to local jurisdictions (like cities and counties) outside of Pennsylvania can request a refund if they also paid one of the following City of Philadelphia taxes on that same income:
No City income tax refund is available for taxes that a Philadelphia resident paid to another state. However, there is a Pennsylvania income tax credit for taxes paid to another state by a Pennsylvania resident.
The maximum amount of the refund is the lower of either:
- The amount paid to the other local jurisdiction for income that is also taxable in Philadelphia, or
- The amount that was paid to Philadelphia.
Requesting a refund
Eligibility for these refunds is the result of a Supreme Court decision in Comptroller of Treasury of Maryland v. Wynne, 135 S.Ct. 1787 (2015).
When requesting a refund, you must:
- Complete a refund petition form.
- Provide documentation of the taxes you paid in the other jurisdiction.
- Write “WYNNE” on the refund petition.