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Paper income-based Wage Tax refund petition

You can now complete and submit income-based Wage Tax refund petitions electronically through the Philadelphia Tax Center. You must still include required documents as part of a complete application. This step-by-step video shows you how to complete an income-based Wage Tax refund request online.

To qualify for an Income-based Wage Tax refund, you must pay Philadelphia Wage Tax and meet certain income eligibility requirements based on federal filing status and number of dependents. If you’re eligible, you may receive a refund for some of the Wage Tax you paid during the year.

Use these forms to request (or “petition”) a refund for Wage Taxes based on your income and household size. We may contact you if we need more information.

Please return these forms using the postal service to the address printed on them. Because this form contains confidential information, please do not submit it by email. Email is not a secure way of sending confidential information.

Do not complete or mail this petition if you do not have a PA Schedule SP 40.

Name Description Released Format
2023 Income-based Wage Tax refund petition (Philadelphia residents) PDF Philadelphia residents can use this form to request a refund for Wage Tax amounts you paid, if you're eligible for income-based reductions. February 12, 2024
2023 Income-based Wage Tax refund petition (non-residents) PDF Non-residents residents can use this form to request a refund for Wage Tax amounts you paid, if you're eligible for income-based reductions. February 12, 2024
2022 Income-based Wage Tax refund petition (non-residents) PDF Non-residents residents can use this form to request a refund for Wage Tax amounts you paid, if you're eligible for income-based reductions. February 6, 2023
2022 Income-based Wage Tax refund petition (Philadelphia residents) PDF Philadelphia residents can use this form to request a refund for Wage Tax amounts you paid, if you're eligible for income-based reductions. February 6, 2023
2021 Income-based Wage Tax refund petition (Philadelphia residents) PDF Philadelphia residents can use this form to request a refund for Wage Tax amounts you paid, if you're eligible for income-based reductions. October 26, 2022
2021 Income-based Wage Tax refund petition (non-residents) PDF Non-residents residents can use this form to request a refund for Wage Tax amounts you paid, if you're eligible for income-based reductions. October 26, 2022
2020 Income-based Wage Tax refund petition (Philadelphia residents) PDF Philadelphia residents can use this form to request a refund for Wage Tax amounts you paid, if you're eligible for income-based reductions. February 4, 2021
2020 Income-based Wage Tax refund petition (non-residents) PDF Non-residents residents can use this form to request a refund for Wage Tax amounts you paid, if you're eligible for income-based reductions. February 4, 2021
2019 Income-based Wage Tax refund petition PDF Use this form to request ("petition") a refund for Wage Tax amounts you paid, if you're eligible for income-based reductions. December 20, 2019
Flyer: Apply for a low-income Wage Tax refund PDF City agencies and community groups can use this flyer to raise awareness about Wage Tax refunds for low-income workers. November 9, 2021

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