2020 TAX RETURN SPECIFICATIONS and Payment Coupon Scanline Information
| 2020 TAX RETURN SPECIFICATIONS and Payment Coupon Scanline Information |
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Table of Contents
Design Specifications Instruction Page…………………………………………………………….3
Scan Line Specifications for Payment Coupons………………………………………………..5
City of Philadelphia Change Form…………………………………………………………………….8
Annual Employee Earnings Tax
2020 Annual Earnings Instructions Page…………………………………………..….. 10
Earnings Tax Return Specifications……..………………………………………………… 12
Tax Return Design Sample: 2020 Earnings Tax.…………………………………….. 13
Earnings Payment Coupon Scan Line Data.…………………………………………… 15
Payment Coupon Design Sample: 2020 Earnings Tax………………………………. 16
Annual Employer Wage Tax
2020 Annual Wages Instructions Page………………………………………………….. 17
Wage Tax Return Specifications…..……………………………………………………….. 19
Tax Return Design Sample: 2020 Wage Tax………..………………………………… 20
Wage Payment Coupon Scan Line Data…………………………………………………. 21
Payment Coupon Design Sample: 2020 Wage…………………………………………. 22
School Income Tax
2020 School Income Tax Instructions Page……………………………………….…… 23
School Income Tax Return Specifications.……………………………………….……… 25
Tax Return Design Sample: 2020 School Income Tax…………………….……….. 26
2020 School Income Tax Worksheet………………………………………………..…… 27
School Income Tax Payment Coupon Scan Line Data…………………………….. 28
Payment Coupon Design Sample: 2020 SIT.………………….…………………………. 29
Business Income and Receipts Tax & Net Profit Tax
2020 Business Income & Receipts & Net Profit Tax Instructions Page……. 30
BIRT Tax Return Specifications……………………………………………………………… 32
Tax Return Design Sample: 2020 BIRT………..………………………………………… 40
BIRT-EZ Tax Return Specifications…………..…………………….……………….……….. 48
Tax Return Design Sample: 2020 BIRT-EZ.….………………………………………. 50
BIRT Extension Payment Coupon Scan Line Data…………………………………… 52
BIRT Payment Coupon Scan Line Data……………………...………………………….. 53
Payment Coupon Design Samples: 2020 BIRT & BIRT Extension.…………… 54
Net Profit Tax Return Specifications………………….……………………………………. 55
Tax Return Design Sample: 2020 NPT…………………………………………………… 56
NPT Extension Payment Coupon Scan Line Data……………………………………. 60
NPT Payment Coupon Scan Line Data……………………...…………………………… 61
Payment Coupon Design Samples: 2020 NPT & NPT Extension..…………….... 62
st nd
NPT 1 & 2 Estimated Payment Coupon Scan Line Data....……………………… 63
st nd
Payment Coupon Design Samples: 2021 NPT 1 & 2 Estimated..…………... 65
2020 No Tax Liability BIR Tax Return Specifications………………….……………... 66
Tax Return Design Sample: 2020 BIR NTL ………………………………………………. 67
www.phila.gov/revenue
For general information call Taxpayer Services at 215-686-6600.
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City of Philadelphia Department of Revenue
Design Specifications, Samples and Instructions
The following guidelines must be followed for reproduced or substitute City of Philadelphia Department of Revenue
tax returns. The purpose of these guidelines is to ensure that the reproduced or substitute forms are compatible with
the Department's processing system, and that they present information in a uniform manner. Please know that not
complying to these guidelines will cause a delay in the processing of taxpayer forms filed. Schedules retained by the
taxpayer, instructions and the Change Form are included for your convenience.
Physical submissions made via mail should be sent to:
Tevan Jackson (FPU Supervisor)
City of Philadelphia Department of Revenue
Municipal Services Building - Concourse Level
1401 John F. Kennedy Boulevard Philadelphia, PA 19102
*Links sent that require creating accounts to access encrypted sites or forms will be disregarded*
Specific questions and concerns for the following topics should be directed to the listed Revenue staff:
Design Specifications: Darius Thomas at Darius.Thomas@phila.gov
Coupon Scanline Data: Prakash Gowda at Prakash.Gowda@phila.gov or Kurian Chirackel at Kurian.Chirackel@phila.gov
All Electronic Submissions: Darius Thomas at Darius.Thomas@phila.gov
For information regarding Tax Regulations: Visit our website at www.phila.gov/revenue.
For all other questions, concerns or general information call Taxpayer Services at 215-686-6600.
Each page is measured 85 characters across (X), 66 characters down (Y).
Each page has aRegistration Markin each of the four corners. Each mark is aSquarethat measures3/16 of
an inch.
Printing Forms: Software must inform taxpayer to send the originally printed form and not a photocopy for
processing. Printed forms from software should require the taxpayer to select the following printing choices before
the printing option can be chosen:
“Actual Size” must be selected. “Print on Both Sides” must be unchecked.
Page Size: Reproduced or substitute forms must be printed on 8 1/2" x 11" paper.
Font Size: The preferred font and size to use for all entries of variable data is OCR A II or Extended 12 pt.
Form Numbers: Form numbers shall be printed using 3 of 9 barcode (Code 39).
Two-Sided Forms: Reproduced or substitute forms may be printed on one side or both sides of the paper.
Rounding and Number formatting: All amounts should be numeric only and right justified. If the field is zero,
leave blank. All amounts filled in on these forms should be rounded to the nearest dollar (drop amounts under
50¢ and increase amounts that are 50¢ or more to the next dollar). In dollar amount entries do not include a
dollar symbol, a cent symbol or any commas. Do not use parentheses, brackets, the minus sign or the word
“loss” for negative numbers. Where appropriate, lines indicating a negative number will have an “X” placed at
the beginning of that line.
Changes for 2020 Testing
1. A physical copy of all test submissions will need to be sent for testing (mailing instruction above)
2. Testing has been split into a 2 Phase Approval process:
• Phase 1: Alignment Testing – This test will consist of full-field submissions (see associated Tax Return
Design Samples) to confirm positioning of printed taxpayer data.
• Phase 2: Sample Data & Calculations Testing – This test will consist of specific series of values which
will be assigned for each return type. Each test is assigned to one testing account number. Testing
accounts used must be the expected account number; test data varies for each vendor.
3. Unique Account Numbers, EIN’s & SSN’s will be provided for testing. *If you did not participate in testing
for the 2019 Tax Season you will need to request Testing Data*
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Important Information for Filing Business Income and Receipts Tax
If all business is conducted and/or located within Philadelphia, only the BIRT-EZ Pages 1 and 2 should be
completed, printed and filed.
If business is conducted and/or located both in and out of Philadelphia, the BIRT Page 1 and the
appropriate combination of Schedules A through E should be completed, printed and filed. Tax
practitioners should be able to print Page 1 and all completed schedules without restrictions.
Taxpayers must use the same method (Schedule A, Method I or Schedule B, Method II) that they elected
on the first Business Income & Receipts Tax return filed. Only Schedule A (Form 24715) or Schedule B
(Form 24415) should be completed, printed and filed.
Schedule C-1 – Computation of apportionment factors to be applied to apportionable net income. You
must complete Schedule C-1 if you are apportioning your income. Failure to include this schedule with
the return may result in the disallowance of your apportionment and you may be billed. Schedule C
should not be completed or filed if the BIRT-EZ return is used.
If Line 12 of Schedule C-1 of the Business Income and Receipts Tax Regular return is equal to 100%, the
BIRT-EZ return must be used instead. Schedule C-1 should not be completed or filed if the BIRT-EZ
return is used.
Payment of Tax Due
Payment of tax due should be made using payment coupons. Taxpayers must include a coupon for proper
credit and timely processing. Payment coupons can be printed on-line by going to
https://ework.phila.gov/revenue.
Payment of tax due can be made by credit card or e-check at www.phila.gov/revenue. A user fee of 2.00%
is added when paying by credit card, and 3.95% when paying by debit card. E-CHECK IS FREE.
ACH Debits and Credits are accepted for payment of Business Income and Receipts Tax. For more
information or to enroll in this program go to www.phila.gov/revenue and click “Payments & E-File” then
select “Pay Taxes”. Contact the Electronic Government Unit at 215-686-6582, 6628 or 6459 or e-mail
egovservices@phila.gov.
Returned Checks. If your check is returned unpaid for insufficient or uncollected funds, (1) you authorize
The City of Philadelphia or its agent to make a one-time electronic funds transfer from your account to collect
a fee of $20; and (2) The City of Philadelphia or its agent may re-present your check electronically to your
depository institution for payment.
The scan line is 68 characters in length, the 68thcharacter being a check digit using the mod 10 routine and must
be printed in 12 pt. OCR-A font. The bottom edge of the scan line must print 1” from the bottom of the coupon
and 3/8” from the right edge of the coupon (start position X=14, Y=60). Examples of coupons for each tax type
are provided in this package.
Sample coupons must be submitted to verify placement of variable data and validity of the scan line check digit.
Taxpayers and practitioners seeking a technical tax consultation with the Technical Staff must submit their
questions via e-mail to revenuetaxadvisors@phila.gov. Inquiries regarding tax notices, tax bills, and tax account
information maintenance/changes should be made to the Taxpayer Services Area of the Department. Taxpayer
Services phone number is 215.686.6600. Their e-mail address is revenue@phila.gov. Basic tax questions (e.g.
an explanation of or the calculation of Business Privilege Tax taxable gross receipts and apportioned/taxable net
income, taxable Net Profits, taxable Philadelphia Wages, filing Wage and Business Tax Refund petitions, etc.)
can be e-mailed to the Audit Division at revenueaudit@phila.gov. The Audit Division telephone number is
215.686.6500. Please research the Department’s website at www.phila.gov/revenue and the Technical Rulings
/ Tax Regulations link before e-mailing your question.
Revised November 19, 2019
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Scan Line Specifications for Vendor Reproduced Payment Coupons
Certain guidelines must be followed for reproduced or substitute City of Philadelphia Department of
Revenue tax coupons. The purpose of these guidelines is to ensure that the reproduced or substitute
forms are compatible with the Department's processing system, and that they present information in a
uniform manner.
As part of the Revenue Department’s modernization project, the department is adding 2-D barcodes
to our payment coupons. The barcodes will allow for faster and more accurate processing of
payments. Effective with the 2018 tax year payments, all coupons must contain a 2-D barcode and a
68-character scanline.
The following are guidelines for substitute and reproduced tax payment coupons. Following
these guidelines will help speed the approval process and processing of taxpayer payments. It
is recommended that submission be made using .pdf files as e-mail attachments.
Each page is measured 85 characters across (X), 66 characters down (Y) using the NACTP 10 x 6
grid.
Each coupon must have registration targets in each of the four corners. The marks measure 3/16 of
an inch square. The marks should be placed ¼ inch from the top and sides and ½ inch from the
bottom of each printed coupon.
The scan lines of reproduced payment coupons will be a 2-D barcode in PDF417 format. The scan
th
line is 68 characters in length, the 68 character being a check digit using the mod 10 routine.
Stretching or scaling the barcode changes its integrity and reduces the readability of the barcode; it
should not be done.
If a software developer does not support 2-D barcodes, the area reserved for the barcode should be
left blank and the scan line must be printed in 12 pt. OCR-A font. The bottom edge of the scan line
must print 1” from the bottom of the coupon and 3/8” from the right edge of the coupon (start position
X=14, Y=60). The scan line layout and examples of coupons for each tax type are provided in this
package.
Sample coupons must be submitted to verify placement of variable data and validity of the scan line
check digit and/or barcode.
Revenue for Schools and Services
Revised 11-5-2018
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2D Barcode Details
1. Required Type of 2D Barcode:
a. PDF417.
2. Encoded contents of 2D Barcode:
a. 3 digit‐ form ID (unique to each coupon type) concatenated with the payment coupon
scanline. Form ID’s are listed below.
3. Position of 2D Barcode:
a. Upper left corner should begin at 0.9 inches from the left of the coupon, and 8.85 inches
from the top of the coupon.
Tax Type Abbreviation Form ID
Earnings ERN 201
Business Income and Receipts Tax BIR 202
Net Profits Tax NPT 203
Wage Tax WAG 204
Amusement AMU 205
Parking PRK 206
Valet Parking Tax VPT 207
Vehicle Rental Tax VRT 208
Outdoor Advertising Tax OAT 209
School Income Tax SIT 210
Hotel HOT 211
Liquor LIQ 212
Current Real Estate Tax REA 213
Delinquent Real Estate Tax REA 214
Revised 12-24-2018
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Check Digit Calculation
The scan-line is 68 positions, all numeric, with the Check-Digit in position 68. To calculate the Check-
Digit, do the following:
1. For each position 1 through 67, assign a numeric value to the position based on the contents of
the position and whether the position itself is even or odd.
2. Add the assigned value for each position into a total.
3. Compute the Check-Digit total as 700 minus the final total.
4. Accept the unit digit of the Check-Digit total as the Check-Digit
Assigning the numeric value to even positions
1. For even positions 2, 4, 6, …, 66 accept the value of the position as the assigned numeric value.
a. For a value of 0, the assigned numeric value is 0
b. For a value of 1, the assigned numeric value is 1
c. For a value of 2, the assigned numeric value is 2
d. For a value of 3, the assigned numeric value is 3
e. For a value of 4, the assigned numeric value is 4
f. For a value of 5, the assigned numeric value is 5
g. For a value of 6, the assigned numeric value is 6
h. For a value of 7, the assigned numeric value is 7
i. For a value of 8, the assigned numeric value is 8
j. For a value of 9, the assigned numeric value is 9
Assigning the numeric value to odd positions
1. For odd positions 1, 3, 5, …, 67 compute the assigned numeric value as follows:
a. Multiply the value of the position by 2
b. Where the resulting value is greater than 9, add 1 to the unit value.
i. For a value of 0; The assigned numeric value is 0.
ii. For a value of 1; The assigned numeric value is 2.
iii. For a value of 2; The assigned numeric value is 4.
iv. For a value of 3; The assigned numeric value is 6.
v. For a value of 4; The assigned numeric value is 8.
vi. For a value of 5; The assigned numeric value is 1.
vii. For a value of 6. The assigned numeric value is 3.
viii. For a value of 7; The assigned numeric value is 5.
ix. For a value of 8; The assigned numeric value is 7.
x. For a value of 9; The assigned numeric value is 9.
Example
For the following 68 position Scan-Line, where the Check-Digit in position 68 has not yet been assigned:
333010415140000000013484990000000000000000007777681140000000000000 0
1. The total of all assigned numeric values for positions 1 to 67 is 122.
2. The Check-digit total is 700 minus 122 = 578.
3. The Check-Digit is the unit value of 578, or .8
With the assigned Check-Digit, the final scan-line will appear as follows:
333010415140000000013484990000000000000000007777681140000000000000 8
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CITY OF PHILADELPHIA DEPARTMENT OF REVENUE
CHANGE FORM
USE TO UPDATE ACCOUNT INFORMATION OR TO CANCEL A TAX LIABILITY
MAIL THE COMPLETED CHANGE FORM TO:
CITY OF PHILADELPHIA, DEPARTMENT OF REVENUE, P.O. BOX 1410, PHILADELPHIA, PA, 19105-1410
PHONE: 215( 686-6600) E-MAIL: revenue@phila.gov INTERNET: www.phila.gov/revenue
Businesses complete Sections 1 and 2 to add a tax, or to close a business account. For a change of entity you must cancel
your account and apply for a new Tax Account Number and Commercial Activity License. Contact the department to obtain an
application or to register on-line visit our website www.phila.gov/revenue. For property subject to Use and Occupancy Tax
complete Section 3. Individuals complete Section 4 for School Income Tax or Section 5 for Employee Earnings Tax.
Section 6 must be completed for all requests including the signature of the preparer of this form.
Section 1 - Business Tax Registration Information.
Currently Registered Business Name and Address Corrected Business Name and Address
City Account Number Employer Identification Number City Account Number Employer Identification Number
- -
Social Security Number Social Security Number
- - - -
Spouse's Social Security Number Spouse's Social Security Number
- - - -
Section 2 - Add a tax, o cancelr an account. If your business has closed, enter the last day of business: - -
If your business never To add a new tax type, enter the start date: - -
materialized, check here:
ADD CANCEL ADD CANCEL
AMUSEMENT TAX PARKING TAX
BEVERAGE TAX TOBACCO TAX
BUSINESS INCOME & RECEIPTS TAX USE & OCCUPANCY TAX
HOTEL TAX VALET PARKING TAX
NET PROFITS TAX VEHICLE RENTAL TAX
OUTDOOR ADVERTISING TAX WAGE TAX
Section 3 - For property subject to Use and Occupancy Tax.
Business U&O Tax Account Number
Property Address
-
Property Account Number
Cancellation Date
Use and Occupancy Tax Mailing Address (If different from Property Address)
- -
Date of Purchase
- -
Check Reason for Cancellation:
Sold Residential Name of New Property Owner
Vacant Other (Explain in Section 6)
83-E669 COP Change Form Rev. 10-19-2020
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Section 4 SCHOOL INCOME TAX
If the preprinted information listed on your tax return is incorrect, use this form to make the necessary corrections. For example, if your spouse
is deceased and you filed jointly with your spouse, use the Change Form to indicate your name and Social Security number.
Currently Registered Taxpayer Name and Address Corrected Taxpayer Name and Address
Social Security Number Corrected Social Security Number
- - - -
Spouse's Social Security Number Corrected Spouse's Social Security Number
- - - -
Cancellation Date
Reason Moved out of Philadelphia Spouse Filing Separately
for
Cancellation Deceased. Enter date of death _ No taxable Income - -
Section 5 EMPLOYEE EARNINGS TAX
Currently Registered Taxpayer Name and Address Corrected Taxpayer Name and Address
Social Security Number Corrected Social Security Number
- - - -
Cancellation Date
Reason Moved out of Philadelphia Employer now withholding tax
for
Cancellation Deceased No longer employed - -
Section 6 State the reason for submitting this change form:
Contact information must be completed for all change requests.
Form Completed By (print name): Date
Signature: Telephone #
E-mail Address Fax #
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ANNUAL RECONCILIATION OF EMPLOYEE EARNINGS TAX INSTRUCTIONS
Residents of Philadelphia who received compensation and wage tax was not deducted on gross compensation and Nonresidents who
have received compensation for services performed in Philadelphia and wage tax was not deducted on that compensation must file this
return. Gross compensation includes wages, commissions, tips, bonuses, severence pay, sick and/or vacation pay, non-cash
compensation, and military reserve pay excluding active duty. Employee Pension plan contributions (such as 401k contributions)
are subject to wage tax and are not deductible from gross compensation.
Eligibility for Reduced Rate and PA 40 Schedule SP – To receive a decreased Resident or Nonresident Rate, you must file Schedule
SP with the state and be approved. Generally, to be eligible under Schedule SP, you must meet the following income requirements
based on your marital and federal filing status, number of dependents and income. Include SP Schedule with filing.
SCHEDULE SP ELIGIBILITY INCOME TABLE
Number of Unmarried, Separated Married
Dependent Children and Deceased (Even if filing separately)
0 $8,750 $15,250
1 $18,250 $24,750
2 $27,750 $34,250
3 $37,250 $43,750
4 $46,750 $53,250
5 $56,250 $62,750
6 $65,750 $72,250
7 $75,250 $81,750
8 $84,750 $91,250
9 $94,250 $100,750
The Annual Reconciliation of Employee Earnings Tax for 2020 is due on or before April 15, 2021 Failure. to file and pay by this
date will result in the imposition of interest and penalty . Sign the return, enclose W-2 forms, PA Schedule SP (if applicable) and
mail to: Philadelphia Department of Revenue, P.O. Box 1648, Philadelphia, PA 19105-1648.
If the tax due on Line 20 of the return is $1 or more, make a check payable to "City of Philadelphia". Include the last 4 digits of your Social
Security Number on your check or money order. If your check is returned unpaid for insufficient or uncollected funds, (1) you authorize
The City of Philadelphia or its agent to make a one-time electronic funds transfer from your account to collect a fee of $20; and (2) The
City of Philadelphia or its agent may re-present your check electronically to your depository institution for payment.
ACH Debits and Credits are accepted for payment of tax. For more information or to enroll in this program go to www.phila.gov/
revenue/eft-ach. Contact the Electronic Government Unit at 215-686-6582, 6479 or 6628 or e-mail to egovservices@phila.gov.
If wage tax was overwithheld by your employer, do not file this return. File the Employee Wage Tax Refund Petition.
To download a Refund Petition, go to www.phila.gov/revenue in the "Tax Forms & Instructions" section.
IF LINE 17 OF THE RETURN IS GREATER THAN LINE 16 (100% EMPLOYER WITHHELD), DO NOT FILE THIS RETURN.
COMPLETE A CHANGE FORM TO CANCEL YOUR ACCOUNT.
Do not staple the tax return. Do not submit photocopies of this return. Complete and submit a Change Form to report a mailing address
change or to cancel your account at www.phila.gov/revenue/tax-change.
If you have questions about this return call 215-686-6600 or send an e-mail to revenue@phila.gov. Additional tax returns, instructions,
refund petitions and the Change Form can be downloaded at www.phila.gov/revenue and require Adobe Acrobat Reader.
Interest, Penalties and Costs
Effective January 1, 2014 - All taxes (except Real Estate) bear simple interest. The annual rate shall be the Federal
Short-Term Rate effective January 1 of such calendar year (26 § USCA 6621 et. seq.) plus five (5) percentage points.
Penalty will be at the rate of 1¼% of the unpaid tax for each month or fraction thereof.
For current interest rates, see the Department of Revenue's website at www.phila.gov/revenue.
2020 Earnings Inst. 0-1 14-2020
Instruction Sheet A
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NON-RESIDENT EMPLOYEE EARNINGS ALLOCATION
AND/OR DEDUCTIBLE EMPLOYEE BUSINESS EXPENSES REPORT INSTRUCTIONS
If Wage tax was overwithheld by your employer, do not file this return. File the Employee Wage Tax Refund Petition.
Allocated Compensation: A nonresident of Philadelphia receiving compensation for services performed both in and
out of Philadelphia may allocate that compensation by completing Page 2 of the Annual Reconciliation of Earnings Tax
Return.
You must enclose copies of your W-2 forms containing Federal, Medicare, State and Local Wages. If you worked a partial
year in Philadelphia, fill in the beginning and ending dates. Page 2, Line 2A should only reflect the number of days/hours
employed.
Line 2B - Non-workdays/Hours: During a period of sickness or disability, if you receive your regular salary, the salary is
considered to be taxable compensation. If you receive worker's compensation or a plan in lieu of worker's compensation
where the amount received is less than your regular salary, the compensation is not subject to Philadelphia Wage Tax.
Non-workdays include Saturday, Sunday, vacation, holidays, leave, sick days, and any day you do not actually
work. Include 104 days for Saturday and Sunday if you work a 5 day week.
Line 2C: If computing overtime, fill in hours and include overtime hours in Line 2A.
Line 2G/4E - Expenses: Entries on Lines 2G and 4E must be supported by Federal Form 2106. If unreimbursed
employee expenses are claimed on Federal Schedule A, you must also include Schedule A. Photocopies are acceptable.
Expenses are deductible if the total expenses are reduced by any amounts reimbursed by your employer and they are
ordinary, necessary and reasonable.
Examples of expenses which are not deductible are: transportation to and from work, certain educational expenses,
dues, subscriptions, and pension plan contributions. You must be a Statutory Employee as indicated on your W-2 form
to claim Federal Schedule C expenses. Otherwise, you must obtain a Philadelphia Business Tax Account Number and
file Business Income & Receipts/Net Profits Tax returns. If you are not a Statutory Employee and you want to claim
Federal Schedule C expenses, do not file the Earnings Tax Reconciliation return. To obtain a Business Tax Account
Number application, refer to the contact information on Instruction Sheet A.
Line 5 - Total Non-taxable Gross Compensation: Enter the total of Line 5 on Page 1, Line 2.
Line 6 - Taxable Gross Compensation: Residents enter Column A on Page 1, Line 4 or Line 5 if eligible for
Income-based rate; Column B on Page 1, Line 7 or Line 8 if eligible for Income-based rate. Nonresidents enter
Column A on Page 1, Line 10 or Line 11 if eligible for Income-based rate; Column B on Page 1, Line 13 or Line 14
if eligible for Income-based rate.
Wage Taxes Paid or Payable to Other Jurisdictions Within Pennsylvania
Residents of Philadelphia are required to pay Philadelphia Wage Tax on all salaries, wages and compensation regardless
of where that compensation was earned. Philadelphia residents employed in other localities in Pennsylvania should
instruct their employers not to withhold other local income taxes from their compensation.
Nonresidents of Philadelphia residing in Pennsylvania and employed within the City of Philadelphia must pay the
Philadelphia Wage tax on all compensation earned in Philadelphia. Nonresident compensation not subject to Philadelphia
Wage Tax (due to services rendered outside of Philadelphia) may be subject to taxation in the employee's home
jurisdiction.
Wage Taxes Paid or Payable to Other Jurisdictions Outside Of Pennsylvania
Residents of Philadelphia whose wages are subject to the taxes of local jurisdictions outside of Pennslyvania, can take a
credit against the Earnings Tax due on line 17 of page 1 of the Earnings Tax Return. Include a copy of the W-2 showing the
tax paid to the other jurisdiction.
Reciprocal Agreements
(Employment in/or Residents of States other than Pennsylvania)
The City of Philadelphia is not a party to any reciprocal tax agreements with any other state or political subdivision thereof.
Nonresidents of Pennsylvania cannot claim a tax credit against Philadelphia Wage Tax for income taxes paid to any other
state or political subdivision. Residents of Philadelphia employed outside of Pennsylvania may be required to file and pay a
local income tax in that jurisdiction in addition to Philadelphia Wage Tax.
2019 Earnings Inst. 10-1 202- 20
Instruction Sheet B
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2020 Annual Reconciliation of Employee Earnings Tax
Form Barcode Number: 30120
Barcode Type: Code 3 of 9
Top Barcode X/Y Position: 38/4 Bottom Barcode X/Y Position: 56/64
Top Barcode Narrow Bar Width: 17 mils Bottom Barcode Narrow Bar Width: 20 mils
Top Barcode Narrow to Width Ratio: 2.5 Bottom Barcode Narrow to Width Ratio: 3.0
Field # of chars. X/Y Start Position
Top Left Reg. Mark 7/5
Top Right Reg. Mark 80/5
Bottom Left Reg. Mark 7/64
Bottom Right Reg. Mark 80/64
Name & Address Line 1 40 8/10 to 47/10
Name & Address Line 2 40 8/11 to 47/11
Name & Address Line 3 40 8/12 to 47/12
Name & Address Line 4 40 8/13 to 47/13
Name & Address Line 5 40 8/14 to 47/14
Social Security Number 9 63/9 to 71/9
Termination Date 10 66/15 to 75/15
Amended Return Check Box 1 81/17 to 81/17
Line 1 7 70/19 to 76/19
Line 2 7 70/20 to 76/20
Line 3 7 70/22 to 76/22
Line 4 7 70/24 to 76/24
Line 5 7 70/26 to 76/26
Line 6 7 70/27 to 76/27
Line 7 7 70/29 to 76/29
Line 8 7 70/31 to 76/31
Line 9 7 70/32 to 76/32
Line 10 7 70/34 to 76/34
Line 11 7 70/36 to 76/36
Line 12 7 70/37 to 76/37
Line 13 7 70/39 to 76/39
Line 14 7 70/41 to 76/41
Line 15 7 70/42 to 76/42
Line 16 7 70/44 to 76/44
Line 17 7 70/47 to 76/47
Line 18 7 70/48 to 76/48
Line 19 7 70/50 to 76/50
Line 20 7 70/52 to 76/52
Line 21 A 7 70/54 to 76/54
Line 21 B 7 70/55 to 76/55
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2020 ERN
30120
CITY OF PHILADELPHIA DUE DATE: APRIL 15, 2021
ANNUAL RECONCILIATION OF
2020 EMPLOYEE EARNINGS TAX SOCIAL SECURITY NUMBER
999999999
Name and address..................Line 1 DO NOT FILE THIS RETURN if tax was 100% withheld on all
Name and address..................Line 2 compensation by your employer. If tax was overwithheld by your
Name and address..................Line 3 employer, file the Employee Wage Tax Refund Petition available at
www.phila.gov/revenue in the forms and documents section.
Name and address..................Line 4
Name and address..................Line 5 Cancel this account by entering the termination date
AND file a CHANGE FORM.
mm-dd-yyyy
YOU MUST USE THE CHANGE FORM TO REPORT A CHANGE OF ADDRESS.
IF YOU ARE NOT ELIGIBLE FOR PA 40 SCHEDULE SP, YOU ARE NOT ELIGIBLE FOR If this is an amended return place an "X" here: X
INCOME-BASED TAXATION AND CANNOT USE LINES 5, 8, 11, OR 14.
1. Gross Compensation received in 2020. Enclose 2019 W-2 form(s)........................................................... 1. 9999999
2. Non-taxable gross compensation from Page 2, Line 5................................................................................ 2. 9999999
3. Gross taxable compensation (Line 1 minus Line 2)..................................................................................... 3. 9999999
4. Taxable Gross Compensation received by a resident of Philadelphia
January 1, 2020 to June 30, 2020.............................................................................................................. 4. 9999999
5. Taxable Gross Compensation, eligible for Income-based Rate,
received by a resident of Philadelphia January 1, 2020 to June 30, 2020............................................ 5. 9999999
6. Tax Due (Line 4 times .038712 OR Line 5 times .033712 if claiming Income-based rate.)........................ 6. 9999999
7. Taxable Gross Compensation received by a resident of Philadelphia
July 1, 2020 to December 31, 2020........................................................................................................... 7. 9999999
8. Taxable Gross Compensation, eligible for Income-based Rate,
received by a resident of Philadelphia July 1, 2020 to December 31, 2020......................................... 8. 9999999
9. Tax Due (Line 7 times .038712 OR Line 8 times .015000 if claiming Income-based rate)......................... 9. 9999999
10. Taxable Gross Compensation received by a nonresident of Philadelphia
January 1, 2020 to June 30, 2020............................................................................................................. 10. 9999999
11. Taxable Gross Compensation, eligible for Income-based Rate,
received by a nonresident of Philadelphia January 1, 2020 to June 30, 2020.................................... 11. 9999999
12. Tax Due (Line 10 times .034481 OR Line 11 times .029481 if claiming Income-based rate).................... 12. 9999999
13. Taxable Gross Compensation received by a nonresident of Philadelphia
July 1, 2020 to December 31, 2020.......................................................................................................... 13. 9999999
14. Taxable Gross Compensation, eligible for Income-based Rate,
received by a nonresident of Philadelphia July 1, 2020 to December 31, 2020.................................. 14. 9999999
15. Tax Due (Line 13 times .035019 OR Line 14 times .015000 if claiming Income-based rate).................... 15. 9999999
16. Total amount of Tax Due (Add Lines 6, 9, 12 and 15)............................................................................... 16. 9999999
17. Philadelphia Wage Tax withheld by employer or credit for taxes paid to local jurisdictions
outside of PA. Attach W-2. See Instructions
If Line 17 is greater than Line 16 file an Employee Wage Tax Petition for this amount.................... 17. 9999999
18. Tax balance due. (Line 16 minus Line 17. Cannot be less than zero.).................................................... 18. 9999999
19. Tax that you, not your employer, previously paid for 2020. (Not included on W-2 forms)......................... 19. 9999999
20. TAX DUE If Line 18 is greater than Line 19, enter here and in the Tax Due box
of the Payment Coupon.............................................................................................................................. 20. 9999999
21a. If Line 18 is less than Line 19, enter amount to be:
REFUNDED. Do not file a separate Refund Petition. Enclose W-2 forms......................................... 21a. 9999999
21b. Amount of overpayment to be APPLIED to the 2021 Earnings Tax Return........................................... 21b. 9999999
Under penalties of perjury, as set forth in 18 PA C.S. §§ 4902-4903 as amended, I swear that I have reviewed this return
and accompanying statements and schedules, and to the best of my knowledge and belief, they are true and complete.
Taxpayer Signature________________________________________ Date_______________________Phone #_________________________
Preparer Signature_________________________________________ Date_______________________Phone #_________________________
Vendor Name & Sumbission Date
ERN Page 1
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NON-RESIDENT EMPLOYEE EARNINGS ALLOCATION
AND/OR DEDUCTIBLE EMPLOYEE BUSINESS EXPENSES REPORT
Residents and non-residents of Philadelphia must complete this report to calculate deductible employee business
expenses. Certain non-residents must complete this report to calculate non-taxable compensation. If wage tax was
overwithheld by your employer, do not file this return. File the Employee Wage Tax Refund Petition.
EMPLOYER EMPLOYEE SOCIAL SECURITY NUMBER
PLACE OF EMPLOYMENT IF PARTIAL YEAR, PROVIDE DATES:
From To
EMPLOYER IDENTIFICATION NUMBER (From Form W-2)
Column A Column B
Read Instruction Sheets A and B before completing this report. 1/1/2020 to 6/30/2020 7/1/2020 to 12/31/2020
1. GROSS COMPENSATION FOR EMPLOYEES PAID ON A SALARY BASIS per FORM W-2 .00 .00
A. Non-Taxable Compensation (e.g. Stock Options) included in Line 1. (Must reflect on W-2) .00 .00
B. Adjusted Gross Compensation (Subtract Line 1A from Line 1) .00 .00
2. Computation of taxable compensation and/or allowable expenses
A. Number of Days/Hours (Include overtime from Line 2C) Days/Hours Days/Hours
B. Non-workdays/Hours (Total of weekend, vacation, holiday, sick or any type of leave time) Days/Hours Days/Hours
C. Number of actual Workdays/Hours (Base_______________Overtime_______________)
(Line 2A minus Line 2B) Days/Hours Days/Hours
D. Number of actual Days/Hours worked outside of Philadelphia in Line 2C Days/Hours Days/Hours
E. Percentage of time worked outside of Philadelphia (Line 2D divided by Line 2C) % %
F. Non-taxable gross compensation earned outside of Philadelphia (Line 1B times Line 2E) .00 .00
G. (i) Total non-reimbursed business expenses pursuant to Income Tax Regulations Section 204 .00 .00
(ii) Multiply amount on Line 2G (i) by the percentage on Line 2E .00 .00
(iii) Deductible non-reimbursed employee business expenses. (Subtract Line 2G (ii) from Line 2G (i)) .00 .00
H. Non-taxable income and/or deductible employee business expenses (Add Line 2F and Line 2G (iii)) .00 .00
3. GROSS COMPENSATION FOR EMPLOYEES PAID ON A COMMISSION BASIS per FORM W-2 .00 .00
A. Non-Taxable Compensation (e.g. Stock Options) included in Line 3. (Must reflect on W-2) .00 .00
B. Adjusted Gross Compensation (Subtract Line 3A from Line 3) .00 .00
4. Computation of taxable compensation and/or allowable expenses
A. Total Sales .00 .00
B. Sales earned outside of Philadelphia (Income Regulations 209(b)) .00 .00
C. Percentage of sales outside of Philadelphia. (Divide Line 4B by Line 4A.) % %
D. Commissions earned outside of Philadelphia. (Multiply Line 3B by 4C.) .00 .00
E. (i) Total non-reimbursed business expenses pursuant to Income Tax Regulations Section 204 .00 .00
(ii) Multiply amount on Line 4E (i) by the percentage on Line 4C .00 .00
(iii) Deductible non-reimbursed employee business expenses. (Subtract Line 4E (ii) from Line 4E (i)) .00 .00
F. Non-taxable gross commissions/deductible employee business expenses. (Add Line 4D and Line 4E (iii)) .00 .00
5. TOTAL NON-TAXABLE GROSS COMPENSATION (Add Lines 2H and Line 4F from Columns A and B.) .00
Enter here and on Line 2 of the return.
6. TAXABLE GROSS COMPENSATION (Line 1B minus Line 2H PLUS Line 3B minus Line 4F)
Residents enter Column A on Page 1, Line 4 or 5; Non-residents enter Column A on Page 1, Line 10 or 11. .00 .00
Residents enter Column B on Page 1, Line 7 or 8; Non-residents enter Column B on Page 1, Line 13 or 14.
2020 Earnings P2 09-15-2020
Page 2
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Philadelphia Scan Line Data
2020 Earnings Tax Reconciliation Coupon
Field # Description
1 – 3 Always “333”
4 – 5 02
6 – 11 Due Date - 041521
12 – 19 Zero filled
20 – 28 Social Security Number Zero
29 – 49 filled
50 – 53 Period / Year - 0520
54 – 67 Zero filled
68 Check Digit (Reference Page 7)
15
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Detach here
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2020 Annual Reconciliation of Due Date: April 15, 2021
Employee Earnings Tax Payment Coupon
NAME: Chip Kelly Tax Due 7777777 .00
SOCIAL SECURITY #: 999999999 Interest & Penalty 7777777 .00
Total Due 7777777 .00
Make check payable to: "City of Philadelphia"
Include the last 4 digits of your Social Security Number on your check or money order.
33302041521000000009999999990000000000000000000000520000000000000007
16
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2020 ANNUAL RECONCILIATION OF EMPLOYER WAGE TAX
Who Must File: All employers who paid taxable compensation to residents of Philadelphia, even if earned
outside of Philadelphia, and to non-residents for services performed within Philadelphia.
When To File: The Annual Reconciliation of Employer Wage Tax for the calendar year 2020 is due on or
before March 1, 202 1. Failure to file and pay by this date will result in the imposition
of interest, penalty, fines and legal costs.
Where To File: To file this return online, go to ework.phila.gov/revenue. After submitting the return, you
must print the resulting confirmation page for your records. W2 data must be submitted in
accordance with the requirements specified on Page 2 of these instructions. To file this
return by mail, sign the Annual Reconciliation return and mail to: Philadelphia Department
of Revenue, P.O. Box 1670, Philadelphia, PA 19105-1670.
Print your numbers legibly to ensure efficient processing. Photocopies of this return are not acceptable. Regulations, returns and instructions are
available at www.phila.gov/revenue. Contact the Department by calling 215-686-6600 or send e-mail to revenue@phila.gov.
If the entity no longer has wage tax withholding responsibilities, use the Change Form to indicate the termination of wage tax liability and enter the
termination date on the return in the space provided. The Change Form is available online at www.phila.gov/tax-change. If the wage tax withholding
responsibilities terminated prior to 2020, mail in the Change Form but do not complete and file a 2020 Wage Tax Reconciliation return.
Line 3: Put on this line the amount of tip income reported to the employer by the tipped employees (e.g. IRS Form 4070) and any other tips allocated to
the employees (by the employer) in accordance with applicable U.S. Treasury Regulations. An employer’s liability for withholding the Wage Tax on
employees’ tip income is based on the wages under the employer’s control (other than tips) and amounts turned over voluntarily to the employer by the
employee to meet the withholding. Therefore, if the employer is unable (due to insufficient funds) to withhold the Wage Tax on any compensation (i.e. both
salary and tips), report those amounts here.
Line 13: Tax Due - If the tax due on Line 13 of the Annual Reconciliation of Wage Tax return is $1 or more, make a check payable to "City of
Philadelphia". Do not remit tax due if less than $1. Internet filers can pay the tax due via credit card or by e-check. A user fee is added when paying by
credit card. E-CHECK IS FREE.
ACH Debits and Credits are accepted for payment of tax. For more information or to enroll in this program go to www.phila.gov/revenue/eft-ach. Contact
the Electronic Government Unit at 215-686-6582, 6579 or 6628 or e-mail to egovservices@phila.gov.
Returned Checks. If your check is returned unpaid for insufficient or uncollected funds, (1) you authorize The City of Philadelphia or its agent to make a
one-time electronic funds transfer from your account to collect a fee of $20; and (2) The City of Philadelphia or its agent may re-present your check
electronically to your depository institution for payment.
Line 16: Tax Overpaid - To obtain a refund of an overpayment of Philadelphia City Wage Tax, you must file a Refund Petition with the Department of
Revenue. A refund can be the result of an over withholding of tax from the employees' pay by the employer or an overpayment of tax that was not withheld
(a duplicate payment). If the overpayment is the result of over withholding, a letter on company letterhead, signed by a company officer must accompany the
Refund Petition stating that the tax that was over withheld has been refunded to the employee(s) by the company. If the refund is the result of a duplicate
payment, supporting documentation showing the duplicate payment must accompany your refund petition.
To download a Refund Petition, go to www.phila.gov/documents/refund-petition-form.
If you have questions about your filing requirements, application of payments or tax balances due, call Taxpayer Services at
215-686-6600.
Interest, Penalties and Costs
Effective January 1, 2014 - All taxes (except Real Estate) bear simple interest. The annual rate shall be the
Federal Short-Term Rate effective January 1 of such calendar year (26 § USCA 6621 et. seq.) plus five (5)
percentage points.
Penalty will be at the rate of 1¼% of the unpaid tax for each month or fraction thereof.
For current interest rates, see the Department of Revenue's website at www.phila.gov/revenue.
2020 Wage Inst. 09-29-2020
Page 1
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W2 Submission Requirements for 2020
There are no format specification changes from 201 9to 20 20.
Transmittal Form: The Annual Wage Tax Reconciliation return is the only form that is transmitted with the W2’s.
No other transmittal form is required.
Submitting W2s: Employers with more than 250 W2’s cannot remit on paper. Employers with fewer than 250
employees are strongly encouraged to remit electronic files and not use paper resources.
To submit W2’s electronically, you must use our secure FTP site. Find instructions and access to the FTP site at
https://ework.phila.gov/revenue/. The City does not accept CDs or other electronic media through the mail. If you
file the 2020 Annual Wage Tax Reconciliation return online, you must still prepare an electronic W2 file and submit it
via the City’s secure FTP site.
Record Format for W2 electronic file: Only the EFW2 (formerly MMREF-1) format is acceptable. This is the same
format transmitted to the Social Security Administration, as stated in SSA Publication - Magnetic Media Reporting and
Electronic Filing. PDF files are not acceptable. For full instructions, please refer to the Social Security Administration's
instructions here: https://www.ssa.gov/employer/efw/19efw2.pdf.
There are four record types required: submitter information (RA), employer information (RE), federal employee
information (RW), and state employee information (RS). It is extremely important to follow exactly all Social
Security Administration rules for displaying data. The following information for all four record types must be
included:
RA record: Submitter's Employer Identification Number (EIN), User Identification (User ID), Submitter Name,
Submitter's Delivery Address, Submitter's City, Submitter's State Abbreviation, Submitter's ZIP Code, Contact Name,
Contact Phone Number, Contact Email
RE record: Tax Year, Employer/Agent Identification Number (EIN), Employer Name, Location Address, Delivery
Address, City, State, Zip Code, Kind of Employer, Employer Contact Name, Employer Contact Phone Number,
Employer Contact Phone Extension, Employer Contact Fax Number (If applicable enter the employers fax number
including area code. Otherwise fill with blanks), Employer Contact E-Mail/Internet
RW record: Social Security Number (SSN), Employee First Name, Employee Last Name, Wages, Tips & Other
Compensation, Federal Income Tax Withheld, Social Security Wages, Social Security Tax Withheld, Medicare
Wages and Tips, Medicare Tax Withheld, Social Security Tips, Dependent Care Benefits, Deferred Compensation
Contributions to Section 401(k), Deferred Compensation Contributions to Section 403(b), Deferred Compensation
Contributions to Section 408(k)(6), Deferred Compensation Contributions to Section 457(b), Deferred Compensation
Contributions to Section 501(c)(18)(D), Nonqualified Plan Section 457 Distributions or Contributions, Nonqualified
Plan Not Section 457 Distributions or Contributions, Deferral Under a Section 409A Nonqualified Deferred
Compensation Plan
RS record: If the employer is withholding Philadelphia Wage Tax on the employee, then the following fields are
required (only include Philadelphia data - do not include data for other jurisdictions):
Social Security Number (SSN), Employee First Name, Employee Last Name, Delivery Address, City, State
Abbreviation, ZIP Code, State Taxable Wages, State Income Tax Withheld, Tax Type Code (must equal “C”), Local
Taxable Wages (must equal Philadelphia Taxable Wages), Local Income Tax Withheld (must equal Philadelphia
Wage Tax Withheld), State Control Number (must equal 7-digit City Tax Account number)
File name specifications: When you upload the electronic W2 file to the City’s website, the file name must include
the name of your company, the 7-digit City Tax Account number, and the tax year.
Test Data: Philadelphia does not accept test data. If errors are found in your data file or if you have not used the
required EFW2 format, you will be contacted.
For inquiries concerning filing of W2’s, send an e-mail to revenue@phila.gov.
2020 Wage Inst. 09-29-2020
Page 2
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2020 Annual Reconciliation of Employer Wage Tax
Form Barcode Number: 30220
Barcode Type: Code 3 of 9
Top Barcode X/Y Position: 38/4 Bottom Barcode X/Y Position: 56/64
Top Barcode Narrow Bar Width: 17 mils Bottom Barcode Narrow Bar Width: 20 mils
Top Barcode Narrow to Width Ratio: 2.5 Bottom Barcode Narrow to Width Ratio: 3.0
Field # of chars. X/Y Start Position
Top Left Reg. Mark 7/5
Top Right Reg. Mark 80/5
Bottom Left Reg. Mark 7/64
Bottom Right Reg. Mark 80/64
Name & Address Line 1 40 8/10 to 47/10
Name & Address Line 2 40 8/11 to 47/11
Name & Address Line 3 40 8/12 to 47/12
Name & Address Line 4 40 8/13 to 47/13
Name & Address Line 5 40 8/14 to 47/14
City Account Number 7 63/9 to 69/9
Federal Identification Number 9 62/12 to 70/12
Termination Date 10 62/15 to 71/15
Amended Return Check Box 1 79/17 to 79/17
Line A 5 75/19 to 79/19
Line B 5 75/21 to 79/21
Line C 5 75/23 to 79/23
Line D 5 75/25 to 79/25
Line 1 9 71/27 to 79/27
Line 2 9 71/29 to 79/29
Line 3 9 71/31 to 79/31
Line 4 9 71/33 to 79/33
Line 5 9 71/35 to 79/35
Line 6 9 71/37 to 79/37
Line 7 9 71/39 to 79/39
Line 8 9 71/41 to 79/41
Line 9 9 71/43 to 79/43
Line 10 9 71/45 to 79/45
Line 11 9 71/47 to 79/47
Line 12 9 71/49 to 79/49
Line 13 9 71/51 to 79/51
Line 14 9 71/53 to 79/53
Line 15 7 73/55 to 79/55
Line 16 7 73/57 to 79/57
19
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20
CITY OF PHILADELPHIA 30220 20 WAG
DUE DATE: MARCH 1, 202 1
ANNUAL RECONCILIATION OF
2020 EMPLOYER WAGE TAX City Account Number
9999999
Name and address..................Line 1
Name and address..................Line 2 Federal Identification Number
Name and address..................Line 3 999999999
Name and address..................Line 4 If your business terminated in 2020, enter the
Name and address..................Line 5 termination date AND file a CHANGE FORM.
mm-dd-yyyy
YOU MUST USE THE CHANGE FORM TO REPORT A
CHANGE OF ADDRESS OR TO CANCEL THIS ACCOUNT. If this is an amended return place an "X" here: X
A. Enter the number of Philadelphia Residents for whom wage tax was remitted for the pay period including
March 12, 2020.................................................................................................................................................... A. 99999
B. Enter the number of nonresidents (employees living outside Philadelphia city limits) for whom wage tax
was remitted for the pay period including March 12, 2020................................................................................... B. 99999
C. Total number of employees for all company locations reported on the Employer's Federal Quarterly
Tax Return for the first quarter of 2020 (for the pay period including March 12, 2020)....................................... C. 99999
D. Number of employees working at company locations within Philadelphia city limits,
for the pay period including March 12, 2020........................................................................................................ D. 99999
1. Gross Compensation per W-2 forms for all employees.................................................................1. 999999999
2. Non-Taxable Gross Compensation included in Line 1.
(Paid to nonresidents working outside of Philadelphia).................................................................2. 999999999
3. Taxable income paid to employees earning tips on which City Wage Tax
was not withheld............................................................................................................................3. 999999999
4. Gross Compensation per W-2 forms on which Philadelphia Wage Tax was
withheld or due (Line 1 minus [Line 2 plus Line 3]).......................................................................4. 999999999
5. Taxable Gross Compensation paid to residents of Philadelphia
January 1, 2020 to June 30, 2020...............................................................................................5. 999999999
6. Tax Due (Line 5 times .038712)....................................................................................................6. 999999999
7. Taxable Gross Compensation paid to residents of Philadelphia
July 1, 2020 to December 31,2020.............................................................................................7. 999999999
8. Tax Due (Line 7 times .038712)....................................................................................................8. 999999999
9. Taxable Gross Compensation paid to nonresidents of Philadelphia
January 1, 2020 to June 30, 2020...............................................................................................9. 999999999
10. Tax Due (Line 9 times .034481)...................................................................................................10. 999999999
11. Taxable Gross Compensation paid to nonresidents of Philadelphia
July 1, 2020 to December 31, 2020...........................................................................................11. 999999999
12. Tax Due (Line 11 times .035019)................................................................................................12. 999999999
13. Total Tax Due (Add Lines 6, 8, 10 and 12).................................................................................13. 999999999
14. Tax previously paid for 2020.....................................................................................................14. 999999999
15. ADDITIONAL TAX DUE If Line 13 is greater than Line 14, enter the amount here...................15. 9999999
16. TAX OVERPAID If Line 14 is greater than Line 13, enter the amount here.
See instructions............................................................................................................................16. 9999999
Under penalties of perjury, as set forth in 18 PA C.S. §§ 4902-4903 as amended, I swear that I have reviewed this return and
accompanying statements and schedules, and to the best of my knowledge and belief, they are true and complete.
Taxpayer Signature________________________________________ Date__________________Phone #____________________
Preparer Signature_________________________________________ Date__________________Phone #____________________
Vendor Name & Sumbission Date
WAG Page 1
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Philadelphia Scan Line Data
2020 Annual Wage Tax Reconciliation Coupon
Field # Description
1 – 3 Always “333”
4 – 5 Type Tax - 01
6 – 11 Due Date - 030121
12 – 19 Zero filled
20 – 26 Business Tax Account Number
27 – 49 Zero filled
50 – 53 Period / Year – see below
54 – 67 Zero filled
68 Check Digit (Reference Page 7)
Frequency Period/year for scan line
Weekly filers 5320
Monthly Filers 9120
Semi-monthly filers 7820
Quarterly filers 9620
21
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Detach here
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2020 ANNUAL RECONCILIATION Due Date: March 1, 2021
OF WAGE TAX PAYMENT COUPON
NAME: Quincy J. Taxpayer Tax Due 7777777 .00
CITY AC COUNT #: 9999999 Interest & Penalty 7777777 .00
Total Due 7777777 .00
Make check payable to: "City of Philadelphia"
Include your Account Number on your check or money order.
33301030121000000009999999000000000000000000000005320000000000000008
22
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2020 School Income Tax Return General Filing Information
The School District of Philadelphia imposes a tax on different classes of net income. Examples of taxable income are dividends, certain interest, certain
rents, and royalties. All residents of Philadelphia who receive these types of income must pay the tax.
Who should file - Only Philadelphia residents with taxable income. Review the instructions on Page 2 for a list of taxable income.
Interest on bank savings accounts, checking accounts and certificates of deposit issued by banks is not taxable.
If you were a resident of Philadelphia for only a portion of 2020, indicate your period of residency in the space provided on the return. Certain taxable income
should be pro-rated based on your period of residency. Fox example, if you owned a stock for the entire year and received a dividend of $1,000, but moved
to Philadelphia on July 1, 2020, only $500 of the dividend would be taxable. If this was your only taxable dividend, you would enter $500 on Line 1 of the tax
return.
If income was realized on a specific date, your residency on that date will determine its taxability. In the above example, if you had a short-term capital gain
(held six months or less) that was realized on June 1, 2020, none of that gain is taxable since you were not a Philadelphia resident on that date. For further
information, contact the Technical Staff at revenuetaxadvisors@phila.gov.
Filing status - A husband and wife may file a combined return. However, losses from one spouse cannot be offset against gains from the other spouse.
Social Security Numbers - This return contains provisions for Social Security numbers. If these spaces are blank, complete them. Disclosure of Social
Security numbers is required pursuant to the provisions of Title 19 of the Philadelphia Code and regulations promulgated thereto. Social Security numbers
are used to identify taxpayers and to ensure compliance of all City tax laws. Social Security numbers are treated as confidential, except in the course of
Department of Revenue official business.
Change Form - If the preprinted information listed on the return is incorrect, use a Change Form to make the necessary corrections. Find a Change Form at
www.phila.gov/tax-change. For example, if your spouse is deceased but the preprinted information pertains to your spouse, use a Change Form to
indicate your name and Social Security number.
When to file - This return is due on or before April 15, 2021. Failure to file and pay by this date will result in the imposition of interest and penalty.
Internet Filing - Sign the return and mail to: Philadelphia Department of Revenue, P.O. Box 389, Philadelphia, PA 19105-0389.
Where to File - To file this return online, go to ework.phila.gov/revenue. After submitting the return you must print the resulting confirmation page
for your records.
Payment of tax - If the tax due on Line 14 of the School Income Tax return is $1 or more, make a check payable to "City of Philadelphia". Do not remit tax
due if less than $1. Internet filers can pay the tax due via debit card, credit card or e-check. A user fee is added of 2.25% when paying by credit card and
3.95 %when paying by debit card. Paying by E-Check is FREE.
In Person Payments - Payments can be made in person in the Concourse area of the Municipal Services Building (1401 John F. Kennedy Blvd.), but you
may need an appointment first. Visit www.phila.gov/revenue for our latest COVID-19 guidance.
ACH Debits and Credits are accepted for payment of tax. For more information or to enroll in this program go to www.phila.gov/tax-change. Contact the
Electronic Government Unit at 215-686-6582, 6579 or 6628 or e-mail to egovservices@phila.gov.
Returned Checks. If your check is returned unpaid for insufficient or uncollected funds, (1) you authorize The City of Philadelphia or its agent to make a
one-time electronic funds transfer from your account to collect a fee of $20; and (2) The City of Philadelphia or its agent may re-present your check
electronically to your depository institution for payment.
Termination of School Income Tax filing responsibility - If you no longer have income subject to School Income Tax, use a Change Form to indicate the
termination of School Income Tax filing responsibility. If the School Income Tax filing responsibility terminated prior to 2020, mail a Change Form indicating
the date of termination but do not complete and mail the 2020 School Income Tax return. Find a Change Form at www.phila.gov/tax-change.
Contact information: Send e-mail to revenue@phila.gov or call 215-686-6600. Additional returns and the Change Form can be downloaded from
www.phila.gov/revenue in the "Tax Forms & Instructions" section and require Adobe Acrobat Reader.
Interest, Penalties and Costs
Effective January 1, 2014 - All taxes (except Real Estate) bear simple interest. The annual rate shall be the
Federal Short-Term Rate effective January 1 of such calendar year (26 § USCA 6621 et. seq.) plus five (5)
percentage points.
Penalty will be at the rate of 1¼% of the unpaid tax for each month or fraction thereof.
For current interest rates, see the Department of Revenue's website at www.phila.gov/revenue .
2020 SIT Inst. 10-08-2020
Page 1
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INSTRUCTIONS FOR PREPARING THE SCHOOL INCOME TAX RETURN
Read these instructions carefully to determine if you have income subject to the tax. Income from Federal
Schedule "C" business income and W-2 income should not be reported on the School Income Tax return.
Beginning with tax year 2016, proceeds from the Pennsylvania Lottery are now taxable.
Any net losses on Lines 1 through 8 of the return should be entered as "0". Losses may not be used to offset other types of income.
Print your numbers legibly and boldly within the spaces provided to ensure efficient and accurate processing of your return. Photocopies of
this return are not acceptable.
Line 1. All dividends are taxable unless they are a return of capital on a life insurance policy, from common stock of a National Bank, or from United
States government obligations. All other dividends are taxable regardless of the source. You cannot reduce this income by reinvested dividends.
Line 2. Interest income on the Federal or State tax return may be included. Examples of taxable interest include, but are not limited to: interest income
from securities, mortgages, private loans, insurance policies, bank notes, repurchase agreements, Fannie and Ginnie Mae obligations, and other sources.
The following are examples of non-taxable interest income:
A. Direct obligations of the Federal Government
B. Bonds or debt obligations of Pennsylvania or its political subdivisions
C. Interest on savings, checking, escrow and money market savings accounts that are deposited in:
1. Private Banks 4. Credit Unions
2. Building and Loan Associations 5. Savings Banks
3. Savings and Loan Associations 6. Bank and Trust Company or Trust Companies
Line 3. The distribution of income from a "Subchapter S" Corporation. For more information see Worksheet "S" on www.phila.gov/revenue.
Line 4. The pro rata share of any limited partnership income not otherwise subject to Philadelphia Net Profits Tax is taxable. If this is a net loss, enter
"0".
Line 5. Income from estates and trusts is taxable only if it is received by or credited to the beneficiary and is the type of income that would normally be
subject to this tax. For example, if the income from a trust consists of interest and dividends, the amount taxable would be determined as in
Lines 1 and 2 above.
Line 6. Net gains and losses are taxable from the sale of tangible and intangible personal property and real property held for six months or less. Note:
This holding period differs from the 12 months or less period used by the Federal Government to identify short term capital gains. If this is a net
gain, enter the gain on Line 6. If this is a net loss, enter "0".
Line 7. Net rental income received from the ownership of real or personal property is taxable unless the income is subject to Philadelphia Business
Income & Receipts and/or Net Profits taxes. If this is a net loss, enter "0". For School Income Tax purposes, report the net rental activity from a property
which meets all of the following three criteria:
1. It is the principal residence of the owner;
2. It is totally residential;
3. It consists of 3 rental units or less.
If the activity does not meet these criteria, you must file Business Income & Receipts and/or Net Profits taxes.
Owners of properties with 4 or more rental units must file the Business Income & Receipts and/or Net Profits tax returns. Rental units do not
include the unit occupied by the owner. (See BIRT Regulations Section 101 D. 8.).
Line 8. Report the following income: 1) royalty or copyright, 2) an award of punitive damages, 3) the monetary value of any prize or award, 4)
income from any annuity under a policy of insurance unless payable from a contract of employment as a part of retirement or pension plan, and
5) net proceeds from gambling (including Pennsylvania Lottery Cash Prizes). If this is a net loss, enter "0".
Line 9. Add Lines 1 through 8.
Line 10. You may include all reasonable expenses directly incurred in the production of taxable income if they were paid solely for the
production of that income. Examples of allowable expenses are: 1) safe deposit box rentals, 2) margin account interest, and 3) any fee paid in
2018 for the preparation of the School Income Tax return.
Line 11. Subtract Line 10 from Line 9.
Line 12. Gross Tax Due. Multiply Line 11 by 3 8. 712%.
Line 13. Enter here any credits from prior years and/or tax previously paid.
Line 14. TAX DUE. If Line 12 is greater than Line 13, enter the tax due on Line 14 and in the "Tax Due" box of the payment coupon.
Line 15A. If Line 13 is greater than Line 12, enter the amount of tax overpaid to be REFUNDED.
OR
Line 15B. If Line 13 is greater than Line 12, enter the amount of tax overpaid to be APPLIED to the 2021 School Income Tax.
For more on filing the School Income Tax Return go to bit.ly/sitvideo.
2020 SIT Inst. 10-08-2020
Page 2
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2020 School Income Tax
Form Barcode Number: 30320
Barcode Type: Code 3 of 9
Top Barcode X/Y Position: 38/4 Bottom Barcode X/Y Position: 56/64
Top Barcode Narrow Bar Width: 17 mils Bottom Barcode Narrow Bar Width: 20 mils
Top Barcode Narrow to Width Ratio: 2.5 Bottom Barcode Narrow to Width Ratio: 3.0
Field # of chars. X/Y Start Position
Top Left Reg. Mark 7/5
Top Right Reg. Mark 80/5
Bottom Left Reg. Mark 7/62
Bottom Right Reg. Mark 80/62
Name & Address Line 1 40 8/9 to 47/9
Name & Address Line 2 40 8/10 to 47/10
Name & Address Line 3 40 8/11 to 47/11
Name & Address Line 4 40 8/12 to 47/12
Name & Address Line 5 40 8/13 to 47/13
Social Security Number 9 61/9 to 69/9
Spouse's SS# 9 61/12 to 69/12
Amended Return Check Box 1 80/14 to 80/14
Partial Resident Date 1 10 56/16 to 65/16
Partial Resident Date 2 10 69/16 to 78/16
Termination Date 10 71/17 to 80/17
Line 1 7 71/19 to 77/19
Line 2 7 71/21 to 77/21
Line 3 7 71/23 to 77/23
Line 4 7 71/25 to 77/25
Line 5 7 71/27 to 77/27
Line 6 7 71/29 to 77/29
Line 7 7 71/31 to 77/31
Line 8 7 71/33 to 77/33
Line 9 7 71/35 to 77/35
Line 10 7 71/37 to 77/37
Line 11 7 71/39 to 77/39
Line 12 7 71/41 to 77/41
Line 13 7 71/43 to 77/43
Line 14 7 71/45 to 77/45
Line 15 A 7 71/48 to 77/48
Line 15 B 7 71/50 to 77/50
25
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2020 SIT
30320
CITY OF PHILADELPHIA DUE DATE: APRIL 15, 2021
2020 SCHOOL INCOME TAX Your Social Security Number
Name and address..................Line 1 999999999
Name and address..................Line 2
Name and address..................Line 3 Spouse's Social Security Number
Name and address..................Line 4 999999999
Name and address..................Line 5
DO NOT REPORT NEGATIVE NUMBERS ON THIS RETURN If this is an amended return place an "X" here: X
YOU MUST USE THE CHANGE FORM TO REPORT A CHANGE OF ADDRESS.
If you were a partial year resident in 2020, see instructions and enter dates of residency: mm-dd-yyyy to mm-dd-yyyy
If you no longer have income subject to School Income Tax enter the termination date AND file a CHANGE FORM: mm-dd-yyyy
1. Net Taxable Dividends (School Income Tax Regulation 203(a))...............................................1. 9999999
2. Taxable Interest (Reg. 203(b))...................................................................................................2. 9999999
3. "Subchapter S" Corporation Income Distribution (Regs. 202 and 203)......................................3. 9999999
4. Limited Partnership Income (Reg. 203(i)). If loss, enter "0" (zero)............................................4. 9999999
5. Taxable Income received by a Beneficiary of an Estate or Trust (Reg. 205).............................5. 9999999
6. Net Short Term Capital Gains (held 6 months or less) If loss, enter "0" (zero)......................6. 9999999
7. Net Rental Income (Reg. 203(c)). If loss, enter "0" (zero).........................................................7. 9999999
8. Other Taxable Income (Reg. 203(e, f, g and h)).........................................................................8. 9999999
9. Total Taxable Income (Add lines 1 through 8)............................................................................9. 9999999
10. Deductible Expenses (cannot exceed Line 9) (Reg. 204(a))..................................................10. 9999999
11. Net Taxable Income (Subtract line 10 from line 9)....................................................................11. 9999999
12. Gross Tax Due (Multiply line 11 by .038712)............................................................................12. 9999999
13. Credit from overpayment of prior year or tax previously paid by extension..............................13. 9999999
14. TAX DUE If Line 12 is greater than Line 13, enter the difference here ...................................14. 9999999
OVERPAYMENT OPTIONS If Line 12 is less than Line 13, enter the amount to be:
15A. Refunded. Do not file a separate Refund Petition...........................................................15A. 9999999
15B. Applied to the 2021 School Income Tax............................................................................... 15B. 9999999
Under penalties of perjury, as set forth in 18 PA C.S. §§ 4902-4903 as amended, I swear that I have reviewed this return
and accompanying statements and schedules, and to the best of my knowledge and belief, they are true and complete.
Taxpayer Signature________________________________________ Date_______________________Phone #_________________________
Spouse's Signature________________________________________ Date_______________________Phone #_________________________
Preparer Signature_________________________________________ Date_______________________Phone #_________________________
Sign the return and mail to: Philadelphia Department of Revenue, P.O. Box 389, Philadelphia, PA 19105-0389
Vendor Name & Sumbission Date
SIT Page 1
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2020 School Income Tax
S Corporation Shareholder
Worksheet to Calculate Regulatory Exclusion
To be used by S Corporation Shareholders who reported their pro-rata share of S Corporation net income on their
2007 through 2013 School Income Tax Returns.
Taxpayer Name Social Security Number
S Corporation Name Employer ID Number
Calculation of Regulatory Exclusion for 2020 Net Taxable Distributions
Line 1. Distributions from AAA (from 2020 Federal 1120S Schedule K-1 - Line 16D)
Line 2. Pro rata S Corporation Income from 2020 Federal 1120S (If a loss enter zero).
Line 3. Difference (Line 1- Line 2)
* If Excess Distributions (Line 3 greater than 0) go to Line 4 to calculate the exclusion that can be taken.
**If Line 3 is less than or equal to 0 (i.e. negative number), report the distributions from Line 1 on Line 3 of the 2019 School
Income Tax return and do not complete the rest of this Worksheet.
Line 4. Exclusion Base Available (Total from, Line 7 of the 201 9Worksheet)
Line 5. 2019 Exclusion Allowed (Lower of Line 3 or Line 4)
Line 6. Net Taxable Distributions (Line 1 - Line 5)
***Report the Net Taxable Distributions from Line 6 on the 2019 School Income Tax return Line 3.
Line 7. Remaining Exclusion Base for 2021 SIT (Line 4 - Line 5)
Under the penalties of perjury, as set forth in 18 PA C.C. §§ 4902-4903 as amended, I swear that I have reviewed this worksheet and to the best
of my knowledge and belief, they are true and complete.
Taxpayer Signature : Date: Phone No.
Spouse's Signature : Date: Phone No.
Preparer Signature : Date: Phone No.
2020 SIT Worksheet 11-06-2020
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Philadelphia Scan Line Data
2020 School Income Tax Payment and Extension Coupons
Field # Description
1 – 3 Always “333”
4 – 5 Type Tax - 29
6 – 11 Due Date - 041521
12 – 18 Zero filled
19 – 27 Social Security Number
28 – 48 Zero filled
49 - 52 Period / Year - 1220
53 – 67 Zero filled
68 Check Digit (Reference Page 7)
28
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SCHOOL INCOME TAX EXTENSION WORKSHEET
An automatic extension of time for filing the 2020 School Income Tax will be granted for 60 days by filing an extension
payment coupon and paying 100% of the estimated tax due. If an extension of time to file has been obtained from the
Internal Revenue Service for filing your individual tax return, the corresponding School Income Tax return is due on or
before the due date of the federal extension. You will not receive a written confirmation of your extension request. Filing the
extension payment coupon does not extend the time to pay the tax. Interest and penalty shall be added to the amount of tax
not paid by the statutory due date.
1. Total Tax (100% of estimated tax due)................................................................... 7777777 .00
2. Other payments and/or credits you expect to report on Line 13............................. 7777777 .00
3. Tax balance due (Line 1 minus Line 2)
Enter here and on the extension payment coupon................................................. 7777777 .00
If Line 2 is greater than Line 1, do not file the extension coupon.
--------------------------------------------------------------------------------------------------------------------------------------------
2020 SCHOOL INCOME TAX Due Date: April 15, 2021
PAYMENT COUPON
NAME: FRODO BAGGINS Tax Due 7777777 .00
SOCIAL SECURITY #: 999999999 Interest & Penalty 7777777 .00
Total Due 7777777 .00
Make check payable to: "City of Philadelphia"
Include the last 4 digits of your Social Security Number on your check or money order.
33329041521000000099999999900000000000000000000012200000000000000002
--------------------------------------------------------------------------------------------------------------------------------------------
2020 SCHOOL INCOME TAX Due Date: April 15, 2021
EXTENSION PAYMENT COUPON
NAME: THORIN OAKENSHIELD
SOCIAL SECURITY #: 999999999
Extension Payment
(From Line 3 of the worksheet.) 7777777 .00
Make check payable to: "City of Philadelphia"
Include the last 4 digits of your Social Security Number on your check or money order.
33329041521000000099999999900000000000000000000012200000000000000002
29
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2020 Business Income & Receipts and Net Profits Taxes General Information
Tax regulations and forms are available at www.phila.gov/revenue.
New for 2020! Do you have less than or equal to $100,000.00 in Philadelphia taxable gross receipts? If yes, you
are not required to file the BIRT return. Instead, go to ework.phila.gov/revenue to file an NTL, you will need your
account number and a pin number to complete. You may still be liable for the NPT return.
When and Where to File - The 2020 Business Income and Receipts and Net Profits taxes are due by April 15, 2021. A
return must be filed even if an overall loss is incurred. Failure to file a return by the due date could result in the imposition
of fines, legal costs and non-filer penalties. You can file and pay taxes on our website at www.phila.gov/revenue/tax-
forms . Payments can be made using e-check, credit card, or debit card. E-CHECK IS FREE. Do not enclose payments
with your tax return. Paper returns and payment coupons are also available.
Important Mailing Information! If requesting a refund on either the BIRT or NPT return, both returns must be mailed together to
P.O. Box 1137 to receive proper credit and to enable prompt processing of your refund request. If both returns are not mailed together
your refund request may be denied.
Mail payments to: Mail returns requesting a refund to: Mail returns not requesting a refund to:
City of Philadelphia City of Philadelphia City of Philadelphia
Department of Revenue Department of Revenue Department of Revenue
P.O. Box 1393 P.O. Box 1137 P.O. Box 1660
Philadelphia, PA 19105-1393 Phil adelphia, PA 19105-1137 Philadelphia, PA 19105-1660
Effective January 1st, 2018 any Business Income and Receipts or Net Profits Tax due April 17, 2018 and later
where the tax due on the return is $5,000.00 or greater is now required to be paid electronically. To file and pay go
to www.phila.gov/revenue. A user fee is added when paying by credit card. E-CHECK IS FREE.
ACH Debits and Credits are accepted for payment of tax. For more information or to enroll in this program go to
www. phila.gov/revenue/eft-ach. Contact the Electronic Government Unit at 215-686-6582, 6579 or 6628 or e-mail
egovservices@phila.gov.
Returned Checks. If your check is returned unpaid for insufficient or uncollected funds, (1) you authorize The City of
Philadelphia or its agent to make a one-time electronic funds transfer from your account to collect a fee of $20; and (2)
The City of Philadelphia or its agent may re-present your check electronically to your depository institution for payment.
Change Form - If your business terminated, changed organization or entity, complete a Change Form found at
www.phila.gov/revenue/tax-change. If you maintain a Commercial Activity license but did not actively engage in
business during 2020, complete a Change Form to indicate that you are not in business. Do not file the 2020 Business
Income and Receipts and/or Net Profits tax returns . If you begin a business again with the same Federal Identification
or Social Security number you should reinstate your Philadelphia tax account number. If there was a change of business
entity (e.g., individual proprietorship to corporation), you need a new Philadelphia Tax Account Number and commercial
activity license. Register online for a tax account number at www.phila.gov/revenue .
To report a change of address, check the box on Page 1 of the return and file a Change Form.
Neatly print or type all information. Do not staple, fold or submit photocopies of the tax return. Do not submit
copies of Federal Returns. File only required schedules.
2021 ESTIMATE INSTRUCTIONS
All businesses that have been approved as a New Business (Jump Start) as defined under Philadelphia Code
19-3800 and has subsequently met or will meet the employment requirements, use Worksheet N to complete the Business
Income & Receipts and Net Profit Tax returns. (You must complete a paper return if participating in Jump Start Philly).
All other New Businesses starting their business in Philadelphia during 2020 that do not qualify for Jump Start
can pay the actual tax (Line 3) for 2020 by April 15, 2021. No 2021 estimate payment is required.
For all other businesses which began conducting business in Philadelphia prior to 2020, a mandatory estimate tax
payment toward the 2021 Business Income & Receipts tax is required for all business operating in Philadelphia. This
estimate is equal to 100% of the 2020 tax liability, on Line 3, prior to the application of any tax credits from Line 6b. Enter
the amount of Line 3 on Line 4 of the return. If you enter an amount on Line 4 less than the amount on Line 3, you may be
billed additional interest and penalty.
Page 1 2020 BIRT-NPT Info 09-25-2020
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2020 Business Income and Receipts Tax
If all business is conducted and/or located within Philadelphia, only the BIRT-EZ Pages 1 and 2 should be completed and filed.
If business is conducted and/or located both in and out of Philadelphia, only Page 1 of the BIRT return and the appropriate combination of Schedules A
through E should be completed and filed.
Taxpayers must use the same method (Schedule A, Method I or Schedule B, Method II) that they elected on the first Business Income and Receipts Tax
return filed. Only Schedule A (Form 24715) or Schedule B (Form 24415) should be completed and filed.
You must complete Schedule C-1 (Form 24515) if you are apportioning your income. Failure to include this schedule with the return may result in the
disallowance of your apportionment and you may be billed. If Line 3 of Schedule C-1 is equal to 100%, the BIRT-EZ return must be filed instead. An
exception to the required use of the BIRT-EZ return (for a taxpayer whose business activity is 100% within the City of Philadelphia) is in the case of a
manufacturer, wholesaler and/or retailer reporting the receipts base tax using the Alternate Receipts Tax Computation. The Alternative Receipts Tax
Computation is calculated on BIRT Schedule E which would require the taxpayer to use 2020 BIRT (i.e. long form) with Schedule C-1 calculated to 100%.
Schedule C-1 should not be completed or filed if the BIRT-EZ return is filed.
If your business started in 2020 and has been approved as a New Business as defined under Philadelphia Code 19-3800 and has subsequently
met or will meet the employment requirements, then use Worksheet N to complete the Business Income and Receipts and Net Profits tax
returns. Worksheet N can be downloaded from www.phila.gov/revenue in the "Tax Returns" section.
2020 Net Profits Tax
Every individual residing in Philadelphia during 2020 and operating a business or other activity inside or outside of Philadelphia and non-
residents of Philadelphia, if engaged in such activities within Philadelphia, are subject to the Net Profits Tax. Corporations are not subject to
the Net Profits Tax.
Every partnership, limited partnership, limited liability company filing with the IRS as a partnership, association, or other group of two or more persons
operating a business within Philadelphia, whether residents or non-residents of Philadelphia, is subject to the Net Profits Tax. A partnership comprised
solely of corporate partners must file a Net Profits Tax return even if no tax liability exists. The City of Philadelphia follows the Federal tax treatment for
LLCs. If the LLC chose corporate tax treatment, it would not be liable for Net Profits Tax. If the LLC chose to be treated as a partnership or as a
disregarded entity, treated for federal filing purposes as an individual, it would be liable for Net Profits Tax.
Every estate or trust is subject to the Net Profits Tax if the estate or trust is engaged in any business which is subject to the Net Profits Tax per Income
Regulation 220(A)(3).
Interest, Penalties and Costs
Effective January 1, 2014 - All taxes (except Real Estate) bear simple interest. The annual rate shall be the
Federal Short-Term Rate effective January 1 of such calendar year (26 § USCA 6621 et. seq.) plus five (5)
percentage points.
Penalty will be at the rate of 1¼% of the unpaid tax for each month or fraction thereof.
For current interest rates, see the Department of Revenue's website at www.phila.gov/revenue .
2020 BIRT-NPT Info 09-15-2020
Page 2
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2020 Business Income & Receipts Tax - Page 1
Form Barcode Number: 30420
Barcode Type: Code 3 of 9
Top Barcode X/Y Position: 38/4 Bottom Barcode X/Y Position: 56/64
Top Barcode Narrow Bar Width: 17 mils Bottom Barcode Narrow Bar Width: 20 mils
Top Barcode Narrow to Width Ratio: 2.5 Bottom Barcode Narrow to Width Ratio: 3.0
Field # of chars. X/Y Start Position
Top Left Reg. Mark 7/5
Top Right Reg. Mark 80/5
Bottom Left Reg. Mark 7/64
Bottom Right Reg. Mark 80/64
Name & Address Line 1 40 8/11 to 47/11
Name & Address Line 2 40 8/12 to 47/12
Name & Address Line 3 40 8/13 to 47/13
Name & Address Line 4 40 8/14 to 47/14
Name & Address Line 5 40 8/15 to 47/15
E-mail Address 30 51/16 to 80/16
Change of Address Box 1 45/17 to 45/17
City Account Number 7 68/9 to 74/9
Federal Identification Number 9 67/11 to 75/11
Social Security Number 9 67/13 to 75/13
Termination Date 10 60/19 to 69/19
Amended Return Check Box 1 80/21 to 80/21
Line 1 7 69/24 to 75/24
Line 2 7 69/26 to 75/26
Line 3 7 69/28 to 75/28
Line 4 7 69/30 to 75/30
Line 5 7 69/32 to 75/32
Line 6a 7 69/35 to 75/35
Line 6b 7 69/37 to 75/37
Line 6c 7 69/39 to 75/39
Line 7 7 69/41 to 75/41
Line 8 7 69/43 to 75/43
Line 9 7 69/45 to 75/45
Line 10a 7 69/48 to 75/48
Line 10b 7 69/50 to 75/50
Line 10c 7 69/52 to 75/52
32
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2020 BIRT - Schedule B
Form Barcode Number: 30520
Barcode Type: Code 3 of 9
Top Barcode X/Y Position: 38/4 Bottom Barcode X/Y Position: 56/64
Top Barcode Narrow Bar Width: 17 mils Bottom Barcode Narrow Bar Width: 20 mils
Top Barcode Narrow to Width Ratio: 2.5 Bottom Barcode Narrow to Width Ratio: 3.0
Line 2i and Line 6 include Numeric and Punctuation Characters (decimal point).
Field # of chars. X/Y Start Position
Top Left Reg. Mark 7/5
Top Right Reg. Mark 80/5
Bottom Left Reg. Mark 7/64
Bottom Right Reg. Mark 80/64
City Account Number 7 64/6 to 80/6
Line 1 Check Box 1 62/13 to 62/13
Line 1 9 68/13 to 76/13
Line 2a 9 68/18 to 76/18
Line 2b Check Box 1 62/20 to 62/20
Line 2b 9 68/20 to 76/20
Line 2c Check Box 1 62/22 to 62/22
Line 2c 9 68/22 to 76/22
Line 2d Check Box 1 62/24 to 62/24
Line 2d 9 68/24 to 76/24
Line 2e 9 68/28 to 76/28
Line 2f Check Box 1 62/30 to 62/30
Line 2f 9 68/30 to 76/30
Line 2g 9 68/32 to 76/32
Line 2h 9 68/34 to 76/34
Line 2i 8 69/36 to 76/36
Line 2j Check Box 1 62/38 to 62/38
Line 2j 9 68/38 to 76/38
Line 3 Check Box 1 62/40 to 62/40
Line 3 9 68/40 to 76/40
Line 4 Check Box 1 62/42 to 62/42
Line 4 9 68/42 to 76/42
Line 5 Check Box 1 62/44 to 62/44
Line 5 9 68/44 to 76/44
Line 6 8 69/46 to 76/46
Line 7 Check Box 1 62/48 to 62/48
Line 7 9 68/48 to 76/48
Line 8 Check Box 1 62/50 to 62/50
Line 8 9 68/50 to 76/50
Line 9 Check Box 1 62/52 to 62/52
Line 9 9 68/52 to 76/52
Line 10 9 68/54 to 76/54
Line 11 9 68/56 to 76/56
Line 12 Check Box 1 62/58 to 62/58
Line 12 9 68/58 to 76/58
Line 13 9 68/60 to 76/60
33
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2020 BIRT - Schedule C-1
Form Barcode Number: 30620
Barcode Type: Code 3 of 9
Top Barcode X/Y Position: 38/4 Bottom Barcode X/Y Position: 56/64
Top Barcode Narrow Bar Width: 17 mils Bottom Barcode Narrow Bar Width: 20 mils
Top Barcode Narrow to Width Ratio: 2.5 Bottom Barcode Narrow to Width Ratio: 3.0
If Line 12 is equal to 100% the BIRT-EZ return must be used.
Line 3 include Numeric and Punctuation Characters (decimal point).
Field # of chars. X/Y Start Position
Top Left Reg. Mark 7/5
Top Right Reg. Mark 80/5
Bottom Left Reg. Mark 7/64
Bottom Right Reg. Mark 80/64
City Account Number 7 65/6 to 71/6
Line 1 11 66/41 to 76/41
Line 2 11 66/43 to 76/43
Line 3 8 69/45 to 76/45
34
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2020 BIRT - Schedule D
Form Barcode Number: 30720
Barcode Type: Code 3 of 9
Top Barcode X/Y Position: 38/4 Bottom Barcode X/Y Position: 56/64
Top Barcode Narrow Bar Width: 17 mils Bottom Barcode Narrow Bar Width: 20 mils
Top Barcode Narrow to Width Ratio: 2.5 Bottom Barcode Narrow to Width Ratio: 3.0
Field # of chars. X/Y Start Position
Top Left Reg. Mark 7/5
Top Right Reg. Mark 80/5
Bottom Left Reg. Mark 7/64
Bottom Right Reg. Mark 80/64
City Account Number 7 64/6 to 70/6
Line 1 11 66/17 to 76/17
Line 2 11 66/19 to 76/19
Line 3 11 66/21 to 76/21
Line 4 11 66/23 to 76/23
Line 5a 11 66/25 to 76/25
Line 5b 11 66/27 to 76/27
Line 5c 11 66/29 to 76/29
Line 5d 11 66/31 to 76/31
Line 6 11 66/33 to 76/33
Line 7 11 66/35 to 76/35
Line 8 11 66/37 to 76/37
Line 9 11 66/39 to 76/39
Line 10 11 66/41 to 76/41
Line 11 11 66/43 to 76/43
Line 12 11 66/45 to 76/45
Line 13 11 66/47 to 76/47
Worksheet S
Line S1 11 66/51 to 76/51
Line S2 11 66/53 to 76/53
Line S3 11 66/55 to 76/55
Line S4 6 71/57 to 76/57
Line S5 11 66/59 to 76/59
35
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2020 BIRT - Schedule A
Form Barcode Number: 30820
Barcode Type: Code 3 of 9
Top Barcode X/Y Position: 38/4 Bottom Barcode X/Y Position: 56/64
Top Barcode Narrow Bar Width: 17 mils Bottom Barcode Narrow Bar Width: 20 mils
Top Barcode Narrow to Width Ratio: 2.5 Bottom Barcode Narrow to Width Ratio: 3.0
Field # of chars. X/Y Start Position
Top Left Reg. Mark 7/5
Top Right Reg. Mark 80/5
Bottom Left Reg. Mark 7/64
Bottom Right Reg. Mark 80/64
City Account Number 7 66/6 to 72/6
Line 1 Check Box 1 63/21 to 63/21
Line 1 9 69/21 to 77/21
Line 2 Check Box 1 63/23 to 63/23
Line 2 9 69/23 to 77/23
Line 3 Check Box 1 63/25 to 63/25
Line 3 9 69/25 to 77/25
Line 4 Check Box 1 63/27 to 63/27
Line 4 9 69/27 to 77/27
Line 5 Check Box 1 63/29 to 63/29
Line 5 9 69/29 to 77/29
Line 6 Check Box 1 63/31 to 63/31
Line 6 7 69/31 to 77/31
Line 7 Check Box 1 63/33 to 63/33
Line 7 9 69/33 to 77/33
Line 8 8 69/35 to 77/35
Line 9 Check Box 1 63/37 to 63/37
Line 9 9 69/38 to 77/38
Line 10 Check Box 1 63/39 to 63/39
Line 10 9 69/39 to 77/39
Line 11 Check Box 1 63/41 to 63/41
Line 11 9 69/41 to 77/41
Line 12 9 69/43 to 77/43
Line 13 9 63/45 to 63/45
Line 14 Check Box 1 63/47 to 63/47
Line 14 9 69/47 to 77/47
Line 15 9 69/49 to 77/49
36
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2020 BIRT - Schedule E
Form Barcode Number: 30920
Barcode Type: Code 3 of 9
Top Barcode X/Y Position: 38/4 Bottom Barcode X/Y Position: 56/64
Top Barcode Narrow Bar Width: 17 mils Bottom Barcode Narrow Bar Width: 20 mils
Top Barcode Narrow to Width Ratio: 2.5 Bottom Barcode Narrow to Width Ratio: 3.0
Field # of chars. X/Y Start Position
Top Left Reg. Mark 7/5
Top Right Reg. Mark 80/5
Bottom Left Reg. Mark 7/64
Bottom Right Reg. Mark 80/64
City Account Number 7 64/6 to 70/6
Line 1 11 68/17 to 78/17
Line 2 11 68/19 to 78/19
Line 3 11 68/21 to 78/21
Line 4 11 68/23 to 78/23
Line 5 11 68/28 to 78/28
Line 6a 11 68/31 to 78/31
Line 6b 11 68/33 to 78/33
Line 7 11 68/35 to 78/35
Line 8 11 68/37 to 78/37
Line 9 11 68/39 to 78/39
Line 10 11 68/44 to 78/44
Line 11a 11 68/47 to 78/47
Line 11b 11 68/49 to 78/49
Line 12 11 68/51 to 78/51
Line 13 11 68/53 to 78/53
Line 14 11 68/55 to 78/55
Line 15 11 68/57 to 78/57
37
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2020 BIRT - Schedule SC
Form Barcode Number: 31020
Barcode Type: Code 3 of 9
Top Barcode X/Y Position: 38/4 Bottom Barcode X/Y Position: 56/64
Top Barcode Narrow Bar Width: 17 mils Bottom Barcode Narrow Bar Width: 20 mils
Top Barcode Narrow to Width Ratio: 2.5 Bottom Barcode Narrow to Width Ratio: 3.0
Field # of chars. X/Y Start Position
Top Left Reg. Mark 7/5
Top Right Reg. Mark 80/5
Bottom Left Reg. Mark 7/64
Bottom Right Reg. Mark 80/64
City Account Number 7 63/6 to 69/6
Line 1 9 68/23 to 76/23
Line 2 9 68/26 to 76/26
Line 3 9 68/29 to 76/29
Line 4 9 68/32 to 76/32
Line 5 9 68/35 to 76/35
Line 6 9 68/38 to 76/38
Line 7 9 68/41 to 76/41
Line 8 9 68/44 to 76/44
Line 9 9 68/47 to 76/47
Line 10 9 68/50 to 76/50
Line 11 9 68/53 to 76/53
Line 12 9 68/56 to 76/56
Line 13 9 68/59 to 76/59
38
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2020 BIRT - Worksheet N
Form Barcode Number: 31120
Barcode Type: Code 3 of 9
Top Barcode X/Y Position: 38/4 Bottom Barcode X/Y Position: 56/64
Top Barcode Narrow Bar Width: 17 mils Bottom Barcode Narrow Bar Width: 20 mils
Top Barcode Narrow to Width Ratio: 2.5 Bottom Barcode Narrow to Width Ratio: 3.0
Field # of chars. X/Y Start Position
Top Left Reg. Mark 7/5
Top Right Reg. Mark 80/5
Bottom Left Reg. Mark 7/64
Bottom Right Reg. Mark 80/64
City Account Number 7 64/6 to 70/6
Section 1 for BIRT Long Form Filers
Line 1 Check Box 1 59/16 to 59/16
Line 1 9 68/16 to 76/16
Line 3 9 68/23 to 76/23
Section 2 for BIRT - EZ Filers
Line 1 Check Box 1 59/32 to 59/32
Line 1 9 68/32 to 76/32
Line 3 9 68/39 to 76/39
Section 3 for BIRT H-J Filers
Line 1 Check Box 1 59/49 to 59/49
Line 1 9 68/49 to 76/49
Line 3 9 68/56 to 76/56
39
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2020 BIRT
CITY OF PHILADELPHIA 30420 DUE DATE: APRIL 15, 2021
DEPARTMENT OF REVENUE
2020 BUSINESS INCOME & RECEIPTS TAX City Account Number
For business conducted in and out of Philadelphia
7777777
Name and address..................Line 1 EIN 999999999
Name and address..................Line 2
Name and address..................Line 3 SSN 999999999
Name and address..................Line 4
Name and address..................Line 5 Taxpayer E-mail Address
aaaaaaaaaaaaaaaaaaaaaaaaaa.ddd
If this is a change of address, file a Change Form and check this box: X
If your business terminated in 2020, enter the termination date AND file a CHANGE FORM. mm-dd-yyyy
YOU MUST COMPLETE WORKSHEET "S" and SCHEDULE "C-1" If this is an amended return place an "X" here: X
COMPUTATION OF TAX DUE OR OVERPAYMENT
1. NET INCOME PORTION OF TAX (from Schedule B, Line 13 or
Schedule A, Line 15. If there is no tax due, enter "0"................................................................... 1. 9999999
2. GROSS RECEIPTS PORTION OF TAX (from Schedule D, Line 13).
If there is no tax due, enter "0"...................................................................................................... 2. 9999999
3. Tax Due for the 2020 Business Income & Receipts Tax (Line 1 plus Line 2)................................ 3. 9999999
4. MANDATORY 202 1BIRT Estimated Payment (See Instructions) ........................................... 4. 9999999
5. Total Due by 4/15/202 1(Line 3 plus Line 4)................................................................................ 5. 9999999
ESTIMATED PAYMENTS AND OTHER CREDITS
6a. Include any estimated and/or extension payments of 2020 BIRT previously made,
and any credit from overpayment of the 2019BIRT and/or 2020 NPT return......................... 6a. 9999999
6b. Credit from Special Credit Schedule (SC). (Cannot exceed amount on Line 3)........................... 6b. 9999999
6c. Total payments and credits. (Line 6a plus Line 6b)..................................................................... 6c. 9999999
7. Net Tax Due (Line 5 less Line 6c).
If Line 6c is greater than Line 5, enter "0".................................................................................... 7. 9999999
8. Interest and Penalty
Refer to web site for current percentage...................................................................................... 8. 9999999
9. TOTAL DUE including Interest and Penalty (Line 7 plus Line 8).
Use payment coupon. Make check payable to: "City of Philadelphia"................................. 9. 9999999
OVERPAYMENT OPTIONS If Line 6C is greater than Line 5, enter the amount to be:
10a. Refunded. Do not file a separate Refund Petition......................................................... 10a. 9999999
10b. Applied to the 2020 Net Profits Tax Return................................................................................ 10b. 9999999
10c. Applied to the 2021 Business Income & Receipts Tax............................................................... 10c. 9999999
Under penalties of perjury, as set forth in 18 PA C.S. §§ 4902-4903 as amended, I swear that I have reviewed this return
and accompanying statements and schedules, and to the best of my knowledge and belief, they are true and complete.
Taxpayer Signature________________________________________ Date_______________________Phone #_________________________
Preparer Signature_________________________________________ Date_______________________Phone #_________________________
Vendor Name & Sumbission Date
BIRT - Page 1
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City Account Number
2020 BIRT 30520
7777777
SCHEDULE B
COMPUTATION OF TAX ON NET INCOME (METHOD II)
Reminder - You must use the same method (METHOD I or METHOD II) that you elected on the first Business Income & Receipts Tax return
filed. If you are using Schedule B, do not complete or file Schedule A.
1. Net Income (Loss) as properly reported to the Federal Government........................................... 1. X 999999999
2. ADJUSTMENTS (Per BIRT Reg. 404 and Public Law 86-272)
(a) Income net of interest expense attributable to direct obligations of the Federal
Government, Pennsylvania or the political subdivisions of Pennsylvania.
(If less than zero, enter zero on this line)............................................................................... 2a. 999999999
(b) Net Income (Loss) from certain port related activities. (Reg. 302 (T))................................. 2b. X 999999999
(c) Net Income (Loss) from specific PUC and ICC business activities.
(Reg. 101 (D)(3)).................................................................................................................. 2c. X 999999999
(d) Net Income (Loss) from Public Law 86-272 activities........................................................... 2d. X 999999999
(e) Receipts by corporations of dividends, interest and royalties received from other
corporations in the same affiliated group and/or from other corporations of which
the receiving corporation owns at least 20% of the stock and/or
BIRT Regulation §404 (B)(5) adjustments (Reg. 302 (O)).................................................... 2e. 999999999
(f) Line 1 minus Lines 2a through 2e......................................................................................... 2f. X 999999999
(g) All other receipts from other corporations of the same affiliated group.
(Reg. 302 (N))...................................................................................................................... 2g. 999999999
(h) Gross Receipts per BIRT Regulation §404(B)(5)(e)............................................................. 2h. 999999999
(i) Divide Line g by Line h and enter the result here................................................................... 2i. 9.999999
(j) Multiply Line f by Line i and enter the result here................................................................... 2j. X 999999999
3. ADJUSTED NET INCOME (LOSS) (Line 2f minus Line 2j)....................................................... 3. X 999999999
4. Total Nonbusiness Income (Loss)............................................................................................. 4. X 999999999
5. Income (Loss) to be apportioned (Line 3 minus Line 4)............................................................. 5. X 999999999
6. Apportionment Percentage from Schedule C-1, Line 3............................................................... 6. 9.999999
7. Income (Loss) apportioned to Philadelphia (Line 5 times Line 6)................................................ 7. X 999999999
8. Nonbusiness Income (Loss) allocated to Philadelphia................................................................ 8. X 999999999
9. Current year Income (Loss) (Line 7 plus Line 8)......................................................................... 9. X 999999999
10. Statutory Net Income Deduction from Worksheet S, Line S5.
(Must complete Schedule C-1.)................................................................................................ 10. 999999999
11. Loss Carry Forward, if any.......................................................................................................... 11. 999999999
12. Taxable Income (Loss) (Line 9 minus Line 10 minus Line 11).................................................... 12. X 999999999
13. TAX DUE (Line 12 times .0620) If Line 12 is a loss, enter zero................................................ 13. 999999999
ENTER HERE AND ON PAGE 1, LINE 1 OF THIS RETURN.
Vendor Name & Sumbission Date
BIRT - Sch. B
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2020 BIRT 30620 City Account Number
7777777
SCHEDULE C-1
For business conducted in and out of Philadelphia
The Department has adopted a Single Sales/Receipts Factor Apportionment methodology for BIRT.
The Property and Payroll Factors are no longer used in the calculation of the Philadelphia Apportionment
percentage. The Single Sales/Receipts Factor Apportionment percentage is the ratio of Philadelphia
Sales/Receipts to Total Sales/Receipts everywhere .
The sourcing of sales/receipts is the same as it has been in prior years. Receipts and Taxable Receipts
are defined at Philadelphia Code § 19-2601 and explained in Article III of the BIRT Regulations.
www.phila.gov/revenue/birt-regs
Market-Based Sourcing of Service/Sales for Software Companies
A Software Company (as defined by BIRT Regulations Section 101DD) is to source sales/receipts (for
both the Receipts and Net Income bases) in accordance with Market-based sourcing. That is, the sale
of products and the performance of services will be deemed to be the location where the recipient
receives the benefit of the products and services.
This schedule must be completed in order to receive the deduction from Worksheet S.
COMPUTATION OF APPORTIONMENT FACTOR TO BE APPLIED TO APPORTIONABLE NET INCOME. YOU
MUST COMPLETE SCHEDULE C-1 IF YOU ARE APPORTIONING YOUR INCOME. FAILURE TO INCLUDE THIS SCHEDULE WITH YOUR
RETURN MAY RESULT IN THE DISALLOWANCE OF YOUR APPORTIONMENT AND YOU MAY BE BILLED.
1. Philadelphia Sales/Receipts (From Schedule D line 6)......................................................... 1. 99999999999
2. Gross Sales/Receipts Everywhere (From Schedule D line 4)............................................... 2. 99999999999
3. Single Sales/Receipts Factor Apportionment Percentage (Line 1 divided by 2).................... 3. 9.999999
ENTER THE PHILADELPHIA RECEIPTS FACTOR APPORTIONMENT PERCENTAGE ON SCHEDULE A, LINE 8 OR SCHEDULE B, LINE 6.
DO NOT FILE THIS RETURN if Line 3 is equal to 100%. Use the BIRT-EZ return which is available at
www.phila.gov/revenue.
Do not submit Schedule C-1 with the BIRT-EZ return.
Vendor Name & Sumbission Date
BIRT - Sch. C-1
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City Account Number
2020 BIRT 30720
7777777
SCHEDULE D
COMPUTATION OF TAX ON GROSS RECEIPTS
The following taxpayers should not file Schedule D.
ꞏ Taxpayers registered under the Pennsylvania Securities Act of 1972;
ꞏ Persons subject to a tax imposed pursuant to Article VII, VIII, IX or XV of the Tax Reform Code of 1971 (Banks, Title Insurance
Companies, Trust Companies, Insurance Companies and Mutual Thrift Institutions)
ꞏ Other Financial Businesses
These industries should file Schedules H-J, available on our website at www.phila.gov/revenue.
Do not report negative numbers on this schedule.
1. Gross Receipts from sales and/or rentals of tangible personal property, dividends,
interest, royalties, and gains on sale of stocks, bonds and business capital assets..................... 1. 99999999999
2. Gross Receipts from services...................................................................................................... 2. 99999999999
3. Gross Receipts from rentals of real property................................................................................ 3. 99999999999
4. Total of Lines 1 through 3............................................................................................................. 4. 99999999999
5. Less exclusions from:
5a. Sales delivered outside of Philadelphia............................................................................... 5a. 99999999999
5b. Services performed outside of Philadelphia........................................................................ 5b. 99999999999
5c. Rentals of real property outside of Philadelphia.................................................................. 5c. 99999999999
5d. Other (specify)_______________________....................................................................... 5d. 99999999999
6. Net Taxable Receipts before Statutory Exclusion (Line 4 minus Lines 5a through 5d)................. 6. 99999999999
7. Statutory Exclusion (Lower of Line 6 or $100,000.00)............................................................. 7. 99999999999
8. Net Taxable Receipts after Statutory Exclusion (Line 6 minus Line7).......................................... 8. 99999999999
9. Receipts on which tax is to be computed by the Alternate Method.
(Enter here and on Schedule E, Line 1, 5 or 10.)......................................................................... 9. 99999999999
10. Receipts subject to tax at the regular rate (Line 8 minus Line 9)................................................. 10. 99999999999
11. TAX DUE at the regular rate. (Line 10 times .001415)............................................................... 11. 99999999999
12. TAX DUE using the Alternate Method from Schedule E, Line 15, if applicable........................... 12. 99999999999
13. TOTAL TAX DUE (Line 11 plus Line 12)................................................................................... 13. 99999999999
Enter here and on Page 1, Line 2 of this return.
Worksheet S - Use to calculate Statutory Net Income Deduction
S1. Enter the lower of Line 6 above or $100,000....................................................................... S1. 99999999999
S2. Enter Current Year Income from Line 11 of Schedule A or Line 9 of Schedule B.
If loss, enter zero................................................................................................................. S2. 99999999999
S3. Enter Net Taxable Receipts from Line 6 above................................................................... S3. 99999999999
S4. Divide Line S2 by Line S3. (Cannot be greater than 1.0000).............................................. S4. 9.9999
S5. Statutory Net Income Deduction (Line S1 times Line S4. Cannot exceed $100,000)......... S5. 99999999999
Enter here and on Line 12 of Schedule A or Line 10 of Schedule B.
Vendor Name & Sumbission Date
BIRT - Sch. D
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2020 BIRT City Account Number
30820
7777777
SCHEDULE A
COMPUTATION OF TAX ON NET INCOME (METHOD I)
To be used by taxpayers electing to report net income from the operation of a business in accordance with their accounting system, after
subtracting from gross receipts the cost of goods sold and all ordinary and necessary expenses of doing business, rather than as reported to
and ascertained by the Federal Government.
Reminder - You must use the same method (METHOD I or METHOD II) that you elected on the first Business Income and Receipts Tax
return filed. If you are using Schedule A, do not complete or file Schedule B.
1. Net Income (Loss) per accounting system used plus income taxes deducted
in arriving at Net Income........................................................................................................... 1. X 999999999
2. Net Income (Loss) from certain port related activities............................................................... 2. X 999999999
3. Net Income (Loss) from specific PUC and ICC business activities.......................................... 3. X 999999999
4. Net Income (Loss) from Public Law 86-272 activities............................................................... 4. X 999999999
5. Adjusted Net Income (Loss) (Line 1 minus Lines 2, 3 and 4).................................................... 5. X 999999999
6. Total Nonbusiness Income (Loss)............................................................................................ 6. X 999999999
7. Income (Loss) to be apportioned (Line 5 minus Line 6)............................................................ 7. X 999999999
8. Apportionment Percentage from Schedule C-1, Line 3............................................................ 8. 9.999999
9. Income (Loss) apportioned to Philadelphia (Line 7 times Line 8)...................................... 9. X 999999999
10. Nonbusiness Income (Loss) allocated to Philadelphia............................................................. 10. X 999999999
11. Current year Income (Loss) (Line 9 plus Line 10).................................................................... 11. X 999999999
12. Statutory Net Income Deduction from Worksheet S, Line S5.
(Must complete Schedule C-1.)............................................................................................ 12. 999999999
13. Loss Carry Forward, if any...................................................................................................... 13. 999999999
14. Taxable Income (Loss) (Line 11 minus Line 12 minus Line 13).............................................. 14. X 999999999
15. TAX DUE (Line 14 times .0620) If Line 14 is a loss, enter zero.............................................. 15. 999999999
ENTER HERE AND ON PAGE 1, LINE 1 OF THIS RETURN.
Vendor Name & Sumbission Date
BIRT - Sch. A
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2020 BIRT City Account Number
30920
7777777
SCHEDULE E
COMPUTATION OF TAX ON GROSS RECEIPTS
ALTERNATE METHOD OF COMPUTING TAX ON GROSS RECEIPTS, MUST COMPLETE SCHEDULE D.
(To be used by Manufacturers, Wholesalers and Retailers electing to use the Alternate Method of computation.)
SEE BUSINESS INCOME AND RECEIPTS TAX REGULATIONS (SECTION 305) AT WWW.PHILA.GOV/REVENUE.
A. MANUFACTURERS
1. Receipts on which tax is to be computed by the Alternate Method (from Schedule D, Line 9)................... 1. 99999999999
2. Cost of goods sold for the receipts reported on Line 1.............................................................................. 2. 99999999999
3. TAX BASE (Line 1 minus Line 2).............................................................................................................. 3. 99999999999
4. TAX DUE (Line 3 times .023400). If Line 3 is a loss, enter zero............................................................... 4. 99999999999
B. WHOLESALERS
5. Receipts on which tax is to be computed by the Alternate Method (from Schedule D, Line 9)................... 5. 99999999999
6. Applicable Cost of Goods for the receipts reported on Line 5:
(a) Cost of material............................................................................................................... 6a. 99999999999
(b) Cost of Labor.................................................................................................................. 6b. 99999999999
7. TOTAL APPLICABLE COST OF GOODS (Line 6a plus 6b)..................................................................... 7. 99999999999
8. TAX BASE (Line 5 minus Line 7).............................................................................................................. 8. 99999999999
9. TAX DUE (Line 8 times .0329). If Line 8 is a loss, enter zero................................................................... 9. 99999999999
C. RETAILERS
10. Receipts on which tax is to be computed by the Alternate Method (from Schedule D, Line 9).................. 10. 99999999999
11. Applicable Cost of Goods for the receipts reported on Line 10:
(a) Cost of material................................................................................................................ 11a. 99999999999
(b) Cost of Labor.................................................................................................................. 11b. 99999999999
12. TOTAL APPLICABLE COST OF GOODS (Line 11a plus 11b)............................................................... 12. 99999999999
13. TAX BASE (Line 10 minus Line 12)........................................................................................................ 13. 99999999999
14. TAX DUE (Line 13 times .0078). If Line 13 is a loss, enter zero............................................................. 14. 99999999999
15. TOTAL TAX DUE (Total of Lines 4, 9 and 14)......................................................................................... 15. 99999999999
Enter the amount from Line 15 on Schedule D, Line 12.
Vendor Name & Sumbission Date
BIRT - Sch. E
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2020 BIRT 31020 City Account Number
7777777
SCHEDULE SC
SPECIAL CREDIT SCHEDULE Important Note
Schedule SC is to be used by a taxpayer participating in any of the BIRT Tax Credit Programs (listed below) in order to
claim the applicable credit on their 2020 BIRT return. A taxpayer must have made an application to participate in and
been accepted into the respective program by the Revenue Department. Also, the taxpayer must fulfill all statutory and
regulatory requirements to participate in the respective Tax Credit Program (e.g., entering into commitment agreements
with the Department and complying with its terms and conditions, tax compliance, etc.). A taxpayer not meeting all the
requirements for participation in the respective BIRT Tax Credit Program will not receive the applicable credit.
For more information on the various BIRT Tax Credit Programs, please refer to the Department's website at
http://www.phila.gov/Revenue/taxpro/Pages/TaxCredits.aspx.
1. Credit for Contributions to Community Development Corporations,
(Nonprofit Organizations engaged in developing and implementing
Healthy Food Initiatives and Nonprofit Intermediaries)......................................................................... 1. 999999999
2. Credit for New Job Creation................................................................................................................. 2. 999999999
3. Green Roof Tax Credit......................................................................................................................... 3. 999999999
4. Philadelphia Re-Entry Employment Program for
Returning Citizens Tax Credit ("PREP")............................................................................................... 4. 999999999
5. Sustainable Business Tax Credit......................................................................................................... 5. 999999999
6. Credit for Employment of Returning Veterans of the Armed Forces..................................................... 6. 999999999
7. Life Partner and Transgender Care Health Benefits Tax Credits.......................................................... 7. 999999999
8. Distressed Business Tax Credit........................................................................................................... 8. 999999999
9. Keystone Opportunity Zones Tax Credits (KOZ/KOEZ/KOIZ)
from KOZ Worksheet Line 10............................................................................................................... 9. 999999999
10. Strategic Development Area Tax Credit............................................................................................... 10. 999999999
11. Economic Development District Tax Credit.......................................................................................... 11. 999999999
12. Healthy Beverage Tax Credit............................................................................................................... 12. 999999999
13. TOTAL CREDITS (Add Lines 1 through 12)........................................................................................ 13. 999999999
Enter the amount of Line 13 on Page 1, Line 6b of the 2020 BIRT or BIRT-EZ
Return.(Cannot exceed amount on Page 1, Line 3.)
Vendor Name & Sumbission Date
BIRT - Sch. SC
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2020 BIRT and NPT Returns
31120 City Account Number
WORKSHEET N 7777777
New Business and Employment Worksheet
(Philadelphia Code 19-3800)
To be used by taxpayers who are claiming new business status under Philadelphia code 19-3800.
Taxpayer must first complete the eligibility questionnaire to use this worksheet.
For Business Income & Receipts Tax Long Form Filers
COMPUTATION OF TAX ON NET INCOME
1. Enter the amount of taxable income from Schedule A, Line 14 or Schedule B, Line 12.
To report a net loss, check the box.......................................................................................... 1. X 999999999
2. Tax Due as computed for new business................................................................................. 2.
Enter the amount of Line 2 on BIRT Page 1, Line 1 and if liable, NPT Page 1, Line 11. 0.00
COMPUTATION OF TAX ON GROSS RECEIPTS
3. Enter the taxable gross receipts from Schedule D, Line 8.................................................... 3. 999999999
4. Tax Due as computed for new business............................................................................... 4.
0.00
Enter the amount of Line 4 on BIRT Page 1, Line 2.
For Business Income & Receipt Tax - EZ Filers
COMPUTATION OF TAX ON NET INCOME
1. Enter the amount of taxable income from BIRT-EZ Page 2, Line 5
To report a net loss, check the box.......................................................................................... 1. X 999999999
2. Tax Due as computed for new business................................................................................. 2.
0.00
Enter the amount of Line 2 on BIRT-EZ Page 1, Line 1 and if liable, NPT Page 1, Line 11.
COMPUTATION OF TAX ON GROSS RECEIPTS
3. Enter the taxable gross receipts from BIRT-EZ Page 2, Line 10............................................ 3. 999999999
4. Tax Due as computed for new business................................................................................. 4.
Enter the amount of Line 4 on BIRT-EZ Page 1, Line 2. 0.00
For Business Income & Receipts Tax Schedule H-J Filers
COMPUTATION OF TAX ON NET INCOME
1. Enter the amount of taxable income from Schedules H-J (Schedule A or B),
Line 12 or (Schedule H-1), Line 11. To report a net loss, check the box............................... 1. X 999999999
2. Tax Due as computed for new business................................................................................. 2.
Enter the amount of Line 2 on BIRT Page 1, Line 1 and if liable, NPT Page 1, Line 11. 0.00
COMPUTATION OF TAX ON GROSS RECEIPTS
3. Enter the taxable gross receipts from Schedule H-J (Schedule H), Line 10 or 24.................. 3. 999999999
4. Tax Due as computed for new business.................................................................................. 4.
Enter the amount of Line 4 on BIRT Page 1, Line 2. 0.00
Important Note: Use Worksheet N to complete Page 1 of the BIRT return and if liable, Page 1 of the NPT return, Line 11.
Vendor Name & Sumbission Date
BIRT - Wrksht N
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2020 Business Income and Receipts Tax - EZ Page 1
Form Barcode Number: 31220
Barcode Type: Code 3 of 9
Top Barcode X/Y Position: 38/4 Bottom Barcode X/Y Position: 56/64
Top Barcode Narrow Bar Width: 17 mils Bottom Barcode Narrow Bar Width: 20 mils
Top Barcode Narrow to Width Ratio: 2.5 Bottom Barcode Narrow to Width Ratio: 3.0
Variable Field # of chars. X/Y Position
Top Left Reg. Mark 7/5
Top Right Reg. Mark 80/5
Bottom Left Reg. Mark 7/64
Bottom Right Reg. Mark 80/64
Name & Address Line 1 40 8/11 to 47/11
Name & Address Line 2 40 8/12 to 47/12
Name & Address Line 3 40 8/13 to 47/13
Name & Address Line 4 40 8/14 to 47/14
Name & Address Line 5 40 8/15 to 47/15
E-mail Address 30 50/16 to 79/16
Change of Address Box 1 45/17 to 45/17
City Account Number 7 63/9 to 69/9
Federal Identification Number 9 62/11 to 70/11
Social Security Number 9 62/13 to 70/13
Termination Date 10 61/19 to 70/19
Amended Return Check Box 1 80/21 to 80/21
Line 1 7 69/24 to 75/24
Line 2 7 69/26 to 75/26
Line 3 7 69/28 to 75/28
Line 4 7 69/30 to 75/30
Line 5 7 69/32 to 75/32
Line 6a 7 69/35 to 75/35
Line 6b 7 69/37 to 75/37
Line 6c 7 69/39 to 75/39
Line 7 7 69/41 to 75/41
Line 8 7 69/43 to 75/43
Line 9 7 69/45 to 75/45
Line 10a 7 69/48 to 75/48
Line 10b 7 69/50 to 75/50
Line 10c 7 69/52 to 75/52
48
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2020 Business Income and Receipts Tax - EZ Page 2
Barcode Number: 31320
Barcode Type: Code 3 of 9
Top Barcode X/Y Position: 38/4 Bottom Barcode X/Y Position: 56/64
Top Barcode Narrow Bar Width: 17 mils Bottom Barcode Narrow Bar Width: 20 mils
Top Barcode Narrow to Width Ratio: 2.5 Bottom Barcode Narrow to Width Ratio: 3.0
Field # of chars. X/Y Start Position
Top Left Reg. Mark 7/5
Top Right Reg. Mark 80/5
Bottom Left Reg. Mark 7/64
Bottom Right Reg. Mark 80/65
City Account Number 7 63/6 to 69/6
Line 1 Check Box 1 62/12 to 62/12
Line 1 9 68/12 to 76/12
Line 2 Check Box 1 62/14 to 62/14
Line 2 9 68/14 to 76/14
Line 3 9 68/16 to 76/16
Line 4 9 68/18 to 76/18
Line 5 Check Box 1 62/20 to 62/20
Line 5 9 68/20 to 76/20
Line 6 9 68/22 to 76/22
Line 7a 11 66/27 to 76/27
Line 7b 11 66/29 to 76/29
Line 7c 11 66/31 to 76/31
Line 7d 11 66/33 to 76/33
Line 7e 11 66/35 to 76/35
Line 7f 11 66/37 to 76/37
Line 7g 11 66/39 to 76/39
Line 7h 11 66/41 to 76/41
Line 7i 11 66/43 to 76/43
Line 8 11 66/45 to 76/45
Line 9 11 66/47 to 76/47
Line 10 11 66/49 to 76/49
Line 11 11 66/51 to 76/51
Worksheet S
Line S1 11 66/54 to 76/54
Line S2 11 66/56 to 76/56
Line S3 11 66/58 to 76/58
Line S4 6 71/60 to 76/60
Line S5 11 66/62 to 76/62
49
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2020 BIRT-EZ
31220
CITY OF PHILADELPHIA DUE DATE: APRIL 15, 2021
DEPARTMENT OF REVENUE
2020 BUSINESS INCOME & RECEIPTS TAX City Account Number
For business conducted 100% in Philadelphia 7777777
Name and address..................Line 1 EIN 999999999
Name and address..................Line 2
Name and address..................Line 3 SSN 999999999
Name and address..................Line 4
Name and address..................Line 5 Taxpayer E-mail Address
aaaaaaaaaaaaaaaaaaaaaaaaaa.ddd
If this is a change of address, file a Change Form and check this box: X
If your business terminated in 2020, enter the termination date AND file a CHANGE FORM. mm-dd-yyyy
YOU MUST COMPLETE WORKSHEET "S-EZ" If this is an amended return place an "X" here: X
COMPUTATION OF TAX DUE OR OVERPAYMENT
1. NET INCOME PORTION OF TAX (from Page 2, Line 6).
If there is no tax due, enter "0"...................................................................................................... 1. 9999999
2. GROSS RECEIPTS PORTION OF TAX (from Page 2, Line 11).
If there is no tax due, enter "0"...................................................................................................... 2. 9999999
3. Tax Due for the 2020 Business Income & Receipts Tax (Line 1 plus Line 2).............................. 3. 9999999
4. MANDATORY 202 1BIRT Estimated Payment (See Instructions) .......................................... 4. 9999999
5. Total Due by 4/15/202 1 (Line 3 plus Line 4)................................................................................ 5. 9999999
ESTIMATED PAYMENTS AND OTHER CREDITS
6a. Include any estimated and/or extension payments of 2020 BIRT previously made
and any credit from overpayment of the 201 9BIRT and/or 2020 NPT return...................... 6a. 9999999
6b. Credit from Special Credit Schedule (SC). (Cannot exceed amount on Line 3)........................ 6b. 9999999
6c. Total payments and credits. (Line 6a plus Line 6b).................................................................... 6c. 9999999
7. Net Tax Due (Line 5 less Line 6c).
If Line 6c is greater than Line 5, enter "0"...................................................................................... 7. 9999999
8. Interest and Penalty
Refer to web site for current percentage........................................................................................ 8. 9999999
9. TOTAL DUE including Interest and Penalty (Line 7 plus Line 8).
Use payment coupon. Make check payable to: "City of Philadelphia"................................. 9. 9999999
OVERPAYMENT OPTIONS If Line 6C is greater than Line 5, enter the amount to be:
10a. Refunded. Do not file a separate Refund Petition........................................................... 10a. 9999999
10b. Applied to the 2020 Net Profits Tax Return................................................................................ 10b. 9999999
10c. Applied to the 2021 Business Income & Receipts Tax............................................................... 10c. 9999999
Under penalties of perjury, as set forth in 18 PA C.S. §§ 4902-4903 as amended, I swear that I have reviewed this return
and accompanying statements and schedules, and to the best of my knowledge and belief, they are true and complete.
Taxpayer Signature________________________________________ Date_______________________Phone #_________________________
Preparer Signature_________________________________________ Date_______________________Phone #_________________________
Vendor Name & Sumbission Date
BIRT-EZ Page 1
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2020 BIRT-EZ 31320 City Account Number
TAX COMPUTATION SCHEDULES 7777777
If business is operated inside and outside of Philadelphia, you must file the BIRT Regular return available at www.phila.gov/revenue.
Reminder - You must use the same method (METHOD I or METHOD II) that you elected on the first Business Income & Receipts Tax return filed.
NET INCOME PORTION Place "X" in box to indicate a loss.
1. METHOD II. Net Income (or loss) as properly reported to the Federal Government....................... 1. X 999999999
OR
2. METHOD I. Net Income (or loss) in accordance with Accounting System....................................... 2. X 999999999
3. Statutory Net Income Deduction from Worksheet S-EZ, Line S5, below................................... 3. 999999999
4. Loss Carry Forward, if any................................................................................................................ 4. 999999999
5. Taxable Income or loss. (Amount on Line 1 OR Line 2 minus Line 3 minus Line 4)....................... 5. X 999999999
6. TAX DUE (Line 5 X .0620). If Line 5 is a loss, enter zero here and on Page 1, Line 1................ 6. 999999999
GROSS RECEIPTS PORTION
Do not report negative numbers for gross receipts.
TAXABLE GROSS RECEIPTS from:
7a. Sales and/or rentals of tangible personal property.................................................................. 7a. 99999999999
7b. Services................................................................................................................................. 7b. 99999999999
7c. Rentals of real property........................................................................................................... 7c. 99999999999
7d. Royalties.................................................................................................................................. 7d. 99999999999
7e. Gains on sales of capital business assets.............................................................................. 7e. 99999999999
7f. Gains on sales of stocks, bonds, etc. (Not applicable to individuals.)..................................... 7f. 99999999999
7g. Dividends. (Not applicable to individuals.).............................................................................. 7g. 99999999999
7h. Interest. (Not applicable to individuals.).................................................................................. 7h. 99999999999
7i. Other. (Describe) ____________________________________________............................ 7i. 99999999999
8. TAXABLE GROSS RECEIPTS before Statutory Exclusion. (Add Lines 7a through 7i.)......... 8. 99999999999
9. Statutory Exclusion (Lower of Line 8 or $100,000.00)......................................................... 9. 99999999999
10. Net taxable Gross Receipts (Line 8 minus Line 9).................................................................. 10. 99999999999
11. TAX DUE. (Line 10 X .001415). Enter here and on Page 1, Line 2.................................... 11. 99999999999
Worksheet S-EZ - Use to calculate Statutory Net Income Deduction
S1. Enter the lower of Line 8 above or $100,000.00............................................................ S1. 99999999999
S2. Enter Net Income from Line 1 or Line 2. If loss, enter zero.......................................... S2. 99999999999
S3. Enter Taxable Gross Receipts from Line 8 above......................................................... S3. 99999999999
S4. Divide Line S2 by Line S3. (Cannot be greater than 1.0000)........................................ S4. 9.9999
S5. Statutory Net Income Deduction (Line S1 times Line S4. Cannot exceed $100,000)... S5. 99999999999
Enter here and on Line 3, above.
BIRT-EZ Page 2
Vendor Name & Sumbission Date
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Philadelphia Scan Line Data
2020 BIRT Extension Payment Coupon
Field # Description
1 – 3 Always “333”
4 – 5 Type Tax - 24
6 – 11 Due Date - 041521
12 – 19 Zero filled
20 – 26 Business Tax Account Number
27 – 49 Zero filled
50 – 53 Period / Year - 1320
54 – 67 Zero filled
68 Check Digit (Reference Page 7)
52
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Philadelphia Scan Line Data
2020 BIRT Payment Coupon
Field # Description
1 – 3 Always “333”
4 – 5 Type Tax - 24
6 – 11 Due Date - 041521
12 – 19 Zero filled
20 – 26 Business Tax Account Number
27 – 49 Zero filled
50 – 53 Period / Year - 1220
54 – 67 Zero filled
68 Check Digit (Reference Page 7)
53
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2020 BIRT and BIRT-EZ EXTENSION WORKSHEET and PAYMENT COUPONS
This is an extension worksheet to be used when figuring the amount of Business Income & Receipts Tax you owe. You must file an actual return by the
extension due date to satisfy your filing requirements. Retain this worksheet for your records.
If an extension of time has been obtained from the Internal Revenue Service for filing your corporate, partnership or individual tax returns, the
corresponding returns are due on or before the due date of the federal extension(s) or 6/20/2021, whichever is later. You must pay 100% of the estimated
tax due by April 15, 2021. Filing an extension coupon does not extend the time to pay the tax. Interest and penalty shall be added to the amount of tax not
paid by the statutory due date. You will not receive written confirmation of your extension request. NOTE: If you have filed for an automatic federal
extension but do not believe you will owe any tax, you do not need to file an extension coupon.
1. 100% of estimated 2019 Business Income & Receipts tax due .................................................................... 1 9999999 .00
2. Mandatory 2020 Business Income & Receipts estimated payment (repeat Line 1). .................................. 2 9999999 .00
3. Total Tax Due (Line 1 plus Line 2) .......................................................................................................................... 3 9999999 .00
4. Other payments and credits you expect to report on the 2019 BIRT return ..................................................... 4 9999999 .00
5. Tax Balance Due (Line 3 minus Line 4). Enter on the Extension Coupon.
If Line 4 is greater than Line 3, no extension coupon is needed. .................................................................... 5 9999999 .00
Detach here
-----------------------------------------------------------------------------------------------------------------------------------------------
2020 BIRT and MANDATORY ESTIMATED 2021 BIRT Due Date: April 15, 2021
EXTENSION PAYMENT COUPON
TAXPAYER NAME Name and address
and ADDRESS Name and address
Name and address
CITY ACCOUNT #:
1234567
Estimated Tax Due 7777777 .00
Make check payable to: "City of Philadelphia"
Include your Account Number on your check or money order.
33324041521000000001234567000000000000000000000001320000000000000005
Detach here
-----------------------------------------------------------------------------------------------------------------------------------------------
2020 BIRT and MANDATORY ESTIMATED 2021 BIRT Due Date: April 15, 2021
PAYMENT COUPON
TAXPAYER NAME Name and address
and ADDRESS Name and address Tax Due 7777777 .00
Name and address
CITY ACCOUNT #: 1234567 Interest & Penalty 7777777 .00
Total Due 7777777 .00
Make check payable to: "City of Philadelphia"
Include your Account Number on your check or money order.
33324041521000000001234567000000000000000000000001220000000000000007
54
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2020 Net Profits Tax
Form ID Barcode: 31420
Barcode Type: Code 3 of 9
Top Barcode X/Y Position: 38/4 Bottom Barcode X/Y Position: 56/64
Top Barcode Narrow Bar Width: 17 mils Bottom Barcode Narrow Bar Width: 20 mils
Top Barcode Narrow to Width Ratio: 2.5 Bottom Barcode Narrow to Width Ratio: 3.0
Field # of chars. X/Y Start Position
Top Left Reg. Mark 7/5
Top Right Reg. Mark 80/5
Bottom Left Reg. Mark 7/64
Bottom Right Reg. Mark 80/64
Name & Address Line 1 40 8/11 to 47/11
Name & Address Line 2 40 8/12 to 47/12
Name & Address Line 3 40 8/13 to 47/13
Name & Address Line 4 40 8/14 to 47/14
Name & Address Line 5 40 8/15 to 47/15
E-mail Address 30 52/16 to 81/16
Change of Address Box 1 33/17 to 33/17
City Account Number 7 64/9 to 70/9
Federal Identification Number 9 63/11 to 71/11
Social Security Number 9 63/13 to 71/13
Percentage 3 74/18 to 76/18
Amended Return Check Mark 1 33/19 to 33/19
Termination Date 10 67/20 to 76/20
Line 1 Check Box 1 66/24 to 66/24
Line 1 7 71/24 to 77/24
Line 2 7 71/25 to 77/26
Line 3 Check Box 1 66/27 to 66/27
Line 3 7 71/27 to 77/27
Line 4 7 71/28 to 77/28
Line 5 7 71/29 to 77/29
Line 6 Check Box 1 66/31 to 66/31
Line 6 7 71/31 to 77/31
Line 7 7 71/32 to 77/32
Line 8 Check Box 1 66/34 to 66/34
Line 8 7 71/34 to 77/34
Line 9 7 71/35 to 77/35
Line 10 7 71/36 to 77/36
Line 11 7 71/38 to 77/38
Line 12a 7 71/40 to 77/40
Line 12b 7 71/41 to 77/41
Line 12c 7 71/42 to 77/42
Line 13 7 71/44 to 77/44
Line 14 7 71/45 to 77/45
Line 15 7 71/47 to 77/47
Line 16 7 71/49 to 77/49
Line 17 7 71/51 to 77/51
Line 18 7 71/52 to 77/52
Line 19a 7 71/54 to 77/54
Line 19b 7 71/55 to 77/55
Line 19c 7 71/56 to 77/56
55
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2020 NPT
CITY OF PHILADELPHIA 31420 DUE DATE: APRIL 15, 2021
2020 NET PROFITS TAX
CORPORATIONS ARE NOT SUBJECT TO THIS TAX City Account Number
PROOF OF PRO RATA SHARE MUST BE ATTACHED (if applicable) 7777777
Name and address..................Line 1 EIN 999999999
Name and address..................Line 2
Name and address..................Line 3 SSN 999999999
Name and address..................Line 4
Name and address..................Line 5 Taxpayer E-mail Address
aaaaaaaaaaaaaaaaaaaaaaaaaa.ddd
If this is a change of address, check this box: X
and file a Change Form. Percentage from Page 3, Worksheet D, Line 3, if applicable: 99%
If this is an amended return place an "X" here: X
If your business terminated in 2020, enter the termination date AND file a CHANGE FORM. mm-dd-yyyy
IF YOU ARE NOT ELIGIBLE FOR PA 40 SCHEDULE SP, YOU ARE NOT ELIGIBLE FOR
INCOME-BASED TAXATION AND ARE NOT ELIGIBLE FOR LINES 3-4 OR LINES 8-9.
1. Pro Rata Resident taxable income/loss NOT eligible for Income Based Rate
from Page 2, Worksheet A, Line 5...................................................................................................................... 1. X 9999999
2. Line 1 X .038712. If Line 1 is a loss, enter "0"............................................................................................... 2. 9999999
3. Pro Rata Resident taxable income/loss eligible for Income Based Rate
from Page 2, Worksheet A, Line 6..................................................................................................................... 3. X 9999999
4. Line 3 X .01500. If Line 3 is a loss, enter "0"................................................................................................ 4. 9999999
5. Total Resident Tax Due (Line 2 plus Line 4)...................................................................................................... 5. 9999999
6. Pro Rata Non-Resident taxable income/loss NOT eligible for Income Based Rate
from Page 2, Worksheet B, Line 7..................................................................................................................... 6. X 9999999
7. Line 6 X .035019. If Line 6 is a loss, enter "0"................................................................................................ 7. 9999999
8. Pro Rata Non-Resident taxable income/loss eligible for Income Based Rate
from Page 2, Worksheet B, Line 8..................................................................................................................... 8. X 9999999
9. Line 8 X .01500. If Line 8 is a loss, enter "0"................................................................................................ 9. 9999999
10. Total Non-Resident Tax Due (Line 7 plus Line 9)............................................................................................. 10. 9999999
11. Total Tax Due (Line 5 plus Line 10).................................................................................................................. 11. 9999999
12a. 60% BIRT credit from Page 3, Worksheet K, Line 4 or Worksheet D, Line 8................................................... 12a. 9999999
12b. Estimated payments and other credits from Page 3, Worksheet E, Line 4...................................................... 12b. 9999999
12c. Total payments and credits. (Line 12a plus Line 12b)..................................................................................... 12c. 9999999
13. Net Tax Due: (Line 11 less Line 12c. If less than 0 enter the difference on Line 16)......................................... 13. 9999999
14. Interest and Penalty. Refer to web site for current percentage......................................................................... 14. 9999999
15. TOTAL DUE including Interest and Penalty (Line 13 plus Line 14).
Use payment coupon. Make check payable to: "City of Philadelphia"...................................................... 15. 9999999
16. Tax Overpaid. If Line 12c is greater than Line 11, enter difference here............................................................ 16. 9999999
17. Enter 50% of Page 2, Worksheet C, Line 3.
Do not use this line to remit estimated payments......................................................................................... 17. 9999999
18. Balance Available. Line 16 minus Line 17. If greater than 0 proceed to Overpayment Options................ 18. 9999999
OVERPAYMENT OPTIONS Only available if Line 18 is greater than 0. Enter the amount to be:
19a. Refunded. Do not file a separate Refund Petition....................................................................................... 19a. 9999999
19b. Applied, up to the tax due, to the 2020 Business Income & Receipts Tax Return............................................ 19b. 9999999
19c. Applied to the 2021 Net Profits Tax................................................................................................................. 19c. 9999999
Under penalties of perjury, as set forth in 18 PA C.S. §§ 4902-4903 as amended, I swear that I have reviewed this return
and accompanying statements and schedules, and to the best of my knowledge and belief, they are true and complete.
Taxpayer Signature________________________________________ Date_______________________Phone #_________________________
Preparer Signature_________________________________________ Date_______________________Phone #_________________________
Vendor Name & Sumbission Date
NPT Page 1
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WORKSHEETS A, B and C These are worksheets only.
2020 NET PROFITS TAX RETURN Do not file these worksheets with your return.
Instructions for Worksheets A and B
Enter on Line 1 the net income or loss from the appropriate Federal Tax return(s) or if applicable, the Profit and Loss Statement.
Examples of Line 2 adjustments (not all inclusive): Federal Form 1040, Schedule "C" filers - add back to net income any taxes based on net income which
have been deducted in arriving at reported net income, e.g., prior year Net Profits Tax (the Business Income & Receipts Tax paid is deductible).
Federal Form 1065 filers - add back to net income any taxes based on net income, capital gains, and guaranteed payments to partners; deduct from net
income IRC section 179 expense. Nonresidents may take an income exclusion for Public Law 86-272 activity.
WORKSHEET A: Business Income (Loss) for Residents
1. Net Income (Loss)................................................................................................................................. 1. .00
2. Federal Form 1065, Schedule K-1 and other adjustments..................................................................... 2. .00
3. Other taxable income............................................................................................................................ 3. .00
4. Taxable Resident Net Income (Loss). Add Lines 1 through 3.............................................................. 4. .00
5. Taxable Pro Rata Resident portion of Net Income/Loss NOT eligible for Income-based rate.
Enter here and on Page 1, Line 1......................................................................................................... 5. .00
6. Taxable Pro Rata Resident portion of Net Income/Loss eligible for Income-based rate.
6.
Enter here and on Page 1, Line 3......................................................................................................... .00
WORKSHEET B: Business Income (Loss) for Nonresidents
Nonresidents of Philadelphia may apportion all or part of their net income to their places of business located outside of Philadelphia on Line 5, using
Worksheet NR-3 on Page 4. The apportionment is based on a three factor formula consisting of an average of the property owned, the salaries and
wages paid, and the receipts earned during the tax year.
1. Net Income (Loss)................................................................................................................................ 1. .00
2. Federal Form 1065, Schedule K-1 and other adjustments................................................................... 2. .00
3. Other taxable income........................................................................................................................... 3. .00
4. Total Net Income (Loss). Add Lines 1 through 3................................................................................ 4. .00
5. Philadelphia apportionment factor from Page 4, Worksheet NR-3, Line 12.......................................... 5. .
6. Taxable Nonresident Net Income (Loss). (Line 4 times Line 5)............................................................ 6. .00
7. Taxable Pro Rata Nonresident portion of Net Income/Loss NOT eligible for Income-based rate.
Enter here and on Page 1, Line 6......................................................................................................... 7. .00
8. Taxable Pro Rata Nonresident portion of Net Income/Loss eligible for Income-based rate.
Enter here and on Page 1, Line 8......................................................................................................... 8. .00
WORKSHEET C: Computation of Estimated Tax Base
If the amount on Line 3 is $100 or less, estimated payments are not required. If the amount on Line 3 is greater than $100, enter 25% of the amount on
the first and second estimated coupon. If Net Profits Tax estimated payments are required, there are two payments due. The first estimated tax payment
is due April 15, 202 1and the second estimated tax payment is due June 17, 202 . 1 Estimated tax payments are not required on September 15, 2021
or January 15, 2022.
1. Net Profits Tax Liability from Page 1, Line 11........................................................................................ 1. .00
2. Business Income & Receipts Tax Credit from Page 1, Line 12a or Page 3, Worksheet D, Line 8......... 2. .00
3. Estimated Payments Base (Line 1 minus Line 2)
If Line 2 is greater than Line 1, no Estimate coupon is needed............................................................. 3. .00
2020 NPT Worksheets P2 09-29-2020
Page 2
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WORKSHEETS D, E, K and EXTENSION These are worksheets only.
2020 NET PROFITS TAX RETURN Do not file these worksheets with your return.
WORKSHEET D: ALLOCATION OF BUSINESS INCOME & RECEIPTS TAX CREDIT FOR PARTNERSHIPS, ETC., WITH
CORPORATE MEMBERS (THIS SCHEDULE IS TO BE USED ONLY BY PARTNERSHIPS, JOINT VENTURES AND ASSOCIATIONS
WHICH ARE COMPOSED OF ONE OR MORE CORPORATE PARTNERS, CORPORATE JOINT VENTURES, OR CORPORATE
ASSOCIATES.)
1. Enter the portion of taxable income on which 2020 Business Income & Receipts Tax has been paid,
AND which represents the distributive shares of net income of ALL CORPORATE MEMBERS........... 1. .00
2. Enter the total taxable income of the taxpayer on which 2020 BIRT has been paid............................... 2. .00
3. Divide Line 1 by Line 2 and enter the percentage here and on Page 1 of the return............................... 3. %
4. Enter the amount from Worksheet K, Line 2.......................................................................................... 4. .00
5. Multiply the amount on Line 4 by the percentage on Line 3.................................................................... 5. .00
6. Subtract Line 5 from Line 4................................................................................................................... 6. .00
7. Enter the amount from Page 1, Line 11................................................................................................. 7. .00
8. Business Income & Receipts Tax Credit allowed. Enter the lesser of Line 6 or Line 7 here and on
Page 1, Line 12a................................................................................................................................... 8. .00
WORKSHEET E: Summary of Payments and Other Credits
1. 2020 Estimated Net Profits Tax Payments.............................................................................................. 1. .00
2. Payments of 2020 Net Profits Tax made with Application for Extension of Time to File........................ 2. .00
3. Overpayment of 2020 Business Income & Receipts Tax or 2019 Net Profits Tax
to be applied to this return...................................................................................................................... 3. .00
4. TOTAL of Lines 1 through 3. Enter here and on Page 1, Line 12b......................................................... 4. .00
WORKSHEET K: 60% Business Income and Receipts Tax Credit
1. Enter the amount from Page 1, Line 1 of the 2020 Business Income & Receipts Tax or
BIRT-EZ return........................................................................................................................................ 1. .00
2. Enter 60% of the amount on Line 1. If your entity has corporate members, STOP HERE and
enter this amount on Worksheet D, Line 4.............................................................................................. 2. .00
3. Enter the amount from Page 1, Line 11 of the 2020 Net Profits Tax return............................................ 3. .00
4. Business Income & Receipts Tax credit allowed. Enter the lesser of Line 2 or Line 3 here and
on Page 1, Line 12a................................................................................................................................ 4. .00
EXTENSION WORKSHEET
This is an extension worksheet to be used when figuring the amount of Net Profits tax you owe. You must file an actual return by the extension due date
to satisfy your filing requirements. If an extension of time has been obtained from the Internal Revenue Service for filing your corporate, partnership or
individual tax returns, the corresponding returns are due on or before the due date of the federal extension(s). You must pay 100% of the estimated
tax due by April 15, 2021. Filing an extension coupon does not extend the time to pay the tax. Interest and penalty shall be added to the amount
of tax not paid by the statutory due date. You will not receive written confirmation of your extension request. NOTE: If you have filed for an automatic
federal extension but do not believe you will owe any tax, you do not need to file an extension coupon.
1. 100% of estimated 2020 NET PROFITS tax due.................................................................................... 1. .00
2. Other payments and credits you expect to report on the NPT return...................................................... 2. .00
3. Tax Balance Due (Line 1 minus Line 2). Enter on the Extension Coupon.
If Line 2 is greater than Line 1, no extension coupon is needed............................................................. 3. .00
2020 NPT Worksheets P3 09-29-2020
Page 3
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WORKSHEET NR-3 Computation of apportionment factors to be applied to apportionable
2020 NET PROFITS TAX RETURN net income of certain nonresidents of Philadelphia.
Calculation of Average Values of Real and Tangible Property Used in Business:
COLUMN A COLUMN B
PHILADELPHIA TOTAL EVERYWHERE
1. Inventories of Raw Materials, Work in Process and Finished Goods................... 1.
2. Land and Buildings Owned (at average original cost).......................................... 2.
3. Machinery and Equipment Owned (at average original cost)............................... 3.
4. Other Tangible Assets Owned (at average original cost)...................................... 4.
5. Rented Property (at 8 times the net annual rental)............................................... 5.
6. Total average value of Property used WITHIN PHILADELPHIA.......................... 6. XXXXXXXXXX
7. Total average value of Property used EVERYWHERE........................................ 7. XXXXXXXXXX
Computation of Apportionment Factors:
8A. Total average value of Philadelphia property from Column A, Line 6 above......................................... 8A. .00
8B. Total average value of property everywhere from Column B, Line 7 above......................................... 8B. .00
8C. Philadelphia property factor (Line 8A divided by Line 8B)................................................................... 8C. .
9A. Philadelphia Payroll............................................................................................................................ 9A. .00
9B. Payroll Everywhere............................................................................................................................. 9B. .00
9C. Philadelphia payroll factor (Line 9A divided by Line 9B)...................................................................... 9C. .
10A. Philadelphia receipts before BIRT Statutory Exclusion..................................................................... 10A. .00
10B. Gross receipts everywhere............................................................................................................... 10B. .00
10C. Philadelphia receipts factor (Line 10A divided by Line 10B)............................................................. 10C. .
11. TOTAL FACTORS (Total of Lines 8C, 9C and 10C)........................................................................... 11. .
12. Philadelphia apportionment factor (Line 11 divided by applicable number of factors)........................... 12. .
Enter factor here and on Page 2, Worksheet B, Line 5.
Allocation versus Apportionment of a Nonresident's Net Profits
A nonresident individual, partnership, association or other unincorporated entity conducting or carrying on any business, profession,
trade, enterprise or other activity is required to pay the Net Profits Tax (NPT) on the entire net profits of the business if activityall is
conducted within the City of Philadelphia. This is true despite the absence of a Philadelphia office or business location.
Where a nonresident maintains both Philadelphia and non-Philadelphia branch offices, the taxpayer may allocate net profits between or
among the Philadelphia and non-Philadelphia branch locations. The taxpayer must be prepared to show the Revenue Department that
each branch office or location is self-sustaining and established. This is a question of fact, depending on the particular circumstances in
each case. One factor (of many) used by the Department to support a branch office is the presence of separate branch accounting
books and records to support the allocation of the net profits between or among the various branch offices. In the absence of separate
accounting records, the nonresident taxpayer must apportion their net profits using the three-factor apportionment formula. Refer to
Income Tax Regulation 222 at www.phila.gov/revenue.
2020 NPT Worksheets P4 09-29-2020
Page 4
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Philadelphia Scan Line Data
2020 Net Profit Extension Coupon
Field # Description
1 – 3 Always “333”
4 – 5 Type Tax - 03
6 – 11 Due Date - 041521
12 – 19 Zero filled
20 – 26 Business Tax Account Number
27 – 49 Zero filled
50 – 53 Period / Year – 1320
54 – 67 Zero filled
68 Check Digit (Reference Page 7)
60
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Philadelphia Scan Line Data
2020 Net Profit Payment Coupon
Field # Description
1 – 3 Always “333”
4 – 5 Type Tax - 03
6 – 11 Due Date - 041521
12 – 19 Zero filled
20 – 26 Business Tax Account Number
27 – 49 Zero filled
50 – 53 Period / Year - 1220
54 – 67 Zero filled
68 Check Digit (Reference Page 7)
61
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Detach here
-----------------------------------------------------------------------------------------------------------------------------------------------
2020 NET PROFITS TAX Due Date April 15, 2021
EXTENSION PAYMENT COUPON
TAXPAYER NAME Name and address
and ADDRESS Name and address
Name and address
CITY ACCOUNT #: 1234567
(1) Estimated Tax Due 9999999 .00
Make check payable to: "City of Philadelphia"
Include your Account Number on your check or money order.
33303041521000000001234567000000000000000000000001320000000000000009
Detach here
-----------------------------------------------------------------------------------------------------------------------------------------------
2020 NET PROFITS TAX Due Date April 15, 2021
PAYMENT COUPON
TAXPAYER NAME Name and address
and ADDRESS Name and address
Name and address
CITY ACCOUNT #: 1234567
(1) Total Due from Page 1, Line 15 9999999 .00
Make check payable to: "City of Philadelphia"
Include your Account Number on your check or money order.
33303041521000000001234567000000000000000000000001220000000000000001
62
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|
Philadelphia Scan Line Data
2020 Net Profit - 1st Estimate Payment Coupon
Field # Description
1 – 3 Always “333”
4 – 5 Type Tax - 03
6 – 11 Due Date - 041521
12 – 19 Zero filled
20 – 26 Business Tax Account Number
27 – 49 Zero filled
50 – 53 Period / Year - 0121
54 – 67 Zero filled
68 Check Digit (Reference Page 7)
63
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Philadelphia Scan Line Data
2020 Net Profit - 2nd Estimate Payment Coupon
Field # Description
1 – 3 Always “333”
4 – 5 Type Tax - 03
6 – 11 Due Date - 061521
12 – 19 Zero filled
20 – 26 Business Tax Account Number
27 – 49 Zero filled
50 – 53 Period / Year - 0221
54 – 67 Zero filled
68 Check Digit (Reference Page 7)
64
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|
Detach here
----------------------------------------------------------------------------------------------------------------------------------------------
2021 NET PROFITS TAX Due Date: April 15, 2021
1st ESTIMATED PAYMENT COUPON
TAXPAYER NAME Name and address
(1) Enter 25% of amount
and ADDRESS Name and address from Worksheet C, Line 3 7777777 .00
Name and address
CITY ACCOUNT #: 1234567 (2) Tax Overpaid 7777777 .00
from NPT Page 1, Line16
(3) First estimate of 2020 7777777 .00
NPT (Line 1 minus Line 2)
Make check payable to: "City of Philadelphia"
Include your Account Number on your check or money order.
33303041521000000001234567000000000000000000000000121000000000000002
Detach here
----------------------------------------------------------------------------------------------------------------------------------------------
2021 NET PROFITS TAX Due Date June 15, 2021
2nd ESTIMATED PAYMENT COUPON
TAXPAYER NAME Name and address
(1
and ADDRESS Name and address )EnterWorksheet25% ofC,amountLine 3from .00
7777777
Name and address
(2
CITY ACCOUNT #: 1234567 ) Tax Overpaid .00
from from ENP-1 7777777
(3) Second estimate of 2020 NPT .00
(Line 1 minus Line 2) 7777777
Make check payable to: "City of Philadelphia"
Include your Account Number on your check or money order.
33303061521000000001234567000000000000000000000000221000000000000001
65
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|
2020 No Tax Liability Business Income Receipt Tax
Form Barcode Number: 31720
Barcode Type: Code 3 of 9
Top Barcode X/Y Position: 38/4 Bottom Barcode X/Y Position: 56/64
Top Barcode Narrow Bar Width: 17 mils Bottom Barcode Narrow Bar Width: 20 mils
Top Barcode Narrow to Width Ratio: 2.5 Bottom Barcode Narrow to Width Ratio: 3.0
Variable Field # of chars. X/Y Position
Top Left Reg. Mark 7/5
Top Right Reg. Mark 80/5
Bottom Left Reg. Mark 7/64
Bottom Right Reg. Mark 80/64
Name & Address Line 1 40 8/11 to 47/11
Name & Address Line 2 40 8/12 to 47/12
Name & Address Line 3 40 8/13 to 47/13
Name & Address Line 4 40 8/14 to 47/14
Name & Address Line 5 40 8/15 to 47/15
E-mail Address 30 51/16 to 80/16
Change of Address Box 1 45/17 to 45/17
City Account Number 7 63/9 to 69/9
Federal Identification Number 9 62/11 to 70/11
Social Security Number 9 62/13 to 70/13
Termination Date 10 61/19 to 70/19
48
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|
31720 2020 BIR NTL
CITY OF PHILADELPHIA DUE DATE: APRIL 15, 2021
DEPARTMENT OF REVENUE
2020 BUSINESS INCOME & RECEIPTS TAX City Account Number
For business conducted 100% in Philadelphia 7777777
Name and address..................Line 1 EIN 999999999
Name and address..................Line 2
Name and address..................Line 3 SSN 999999999
Name and address..................Line 4
Name and address..................Line 5 Taxpayer E-mail Address
aaaaaaaaaaaaaaaaaaaaaaaaaa.ddd
If this is a change of address, file a Change Form and check this box: X
If your business terminated in 2020, enter the termination date AND file a CHANGE FORM. mm-dd-yyyy
Instructions
Philadelphia’s Business Income and Receipts Tax (BIRT) return includes a taxable gross receipts exclusion of $100,000.
Beginning with tax year 2020, a taxpayer who has Philadelphia taxable gross receipts of $100,000 or less –and as a
result, owes no BIRT– is not required to file this return.
If you have Philadelphia gross taxable receipts of $100,000 or less, and you choose not to file the BIRT return, please
complete this No Tax Liability (NTL) form by completeing the taxpayer information above and signing below.
By doing so, you will avoid any non-filer issues. This NTL form allows you and the Department of Revenue to maintain
consistent records of tax compliance.
Even if you don’t owe BIRT this year, and choose not to file a return, you may still owe Net Profits Tax (NPT). You may
choose to file a BIRT return when you have a loss to report, even when there is no obligation to file a return. Whether or
not you file a return, you must maintain records in the event of an audit, and to carryforward any net operating loss to a
future year. An NTL form does not record net operating losses from year to year. Please consult your tax professional or
visit www.phila.gov/revenue for more information.
Under penalties of perjury, as set forth in 18 PA C.S. §§ 4902-4903 as amended, I swear that I have reviewed this return
and accompanying statements and schedules, and to the best of my knowledge and belief, they are true and complete.
Taxpayer Signature________________________________________ Date_______________________Phone #_________________________
Preparer Signature_________________________________________ Date_______________________Phone #_________________________
Vendor Name / Sumbission Date 00-00-2020
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