Skip to main content

Translate

It looks like your device language is set to . Would you like to translate this page?

Tax guidance in response to COVID-19

The City of Philadelphia has updated filing and payment rules for some (but not all) tax types. The documents on this page provide guidance to taxpayers and tax professionals as the City adapts to disruptions caused by the COVID-19 coronavirus epidemic. If you do not find guidance for a specific tax type below, there has not been a change.

Jump to:

Taxpayers and water customers can schedule an in-person appointment to pay taxes, bills, and other fees at the Municipal Services Building. Satellite offices remain closed.

For help with your account or to set up a payment agreement, 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:

Wage Tax

Title Description Category Author Date Format
Wage Tax policy guidance for non-resident employees (UPDATED) PDF Updated Wage Tax guidance to assist employers and employees understand the City's application of its "Requirement of Employment" policy to hybrid work arrangements. October 24, 2023
Advisory notice update: Deducting employee business expenses PDF This text serves to notify taxpayers about the City of Philadelphia’s position on deducting employee business expenses and moving expenses. March 24, 2021
Wage Tax Frequently Asked Questions (REVISED) PDF Frequently Asked Questions as a result of the Department's Wage Tax policies throughout the COVID-19 pandemic. May 3, 2021
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. November 5, 2020

Business Income & Receipts Tax (BIRT)

Title Description Category Author Date Format
FAQs regarding the expiration of the temporary nexus waiver PDF Answers to commonly asked questions about the expiration of the Department's temporary BIRT and NPT nexus waiver. February 10, 2022
'End Dates' for temporary BIRT and NPT nexus and apportionment policy PDF Information about the end of a temporary update the City of Philadelphia made to nexus and apportionment policies during the COVID-19 pandemic. June 29, 2021
BIRT and NPT nexus and apportionment policy update (REVISED) PDF Information about a temporary update to the City of Philadelphia’s nexus and apportionment policies during the COVID-19 pandemic. December 7, 2020

Other

Title Description Category Author Date Format
CARES Act relief payments, grants, and Philadelphia business taxes PDF Information about how CARES Act relief payments, as well as funds from state and local governemtns, should be treated for Philadelphia taxes. March 25, 2021
COVID-19 grants and Philadelphia business taxes PDF Information about Philadelphia’s treatment of COVID-19 businesses grants, for the purposes of filing BIRT and NPT. February 24, 2021
CARES Act provisions and Philadelphia business taxes PDF Information about CARES Act provisions and Philadelphia business taxes (BIRT, NPT, Wage), business interest expense, and depreciation. February 1, 2021
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

Top