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2022 City of Philadelphia BUSINESS INCOME & RECEIPTS TAX
FOR BUSINESS CONDUCTED BY REGULATED INDUSTRIES, TAXPAYERS REGISTERED UNDER THE PA SECURITIES ACT OF 1972, AND/OR OTHER FINANCIAL
BUSINESSES
Entity Classification (MUST select one): 2022 BIRT-HJ
Individual/ Sole Corporation Partnership Estate Trust DUE DATE: APRIL 18, 2023
Proprietor
PHTIN
Business Name

EIN
First Name MI Last Name
SSN

Street Address Apt / Suite

City State Zip / Postal Code Taxpayer E-mail Address

Check Box If Applies: Address Change Amended Return Final Return:
(add Cease Date)

Is your business considered a "Financial Is your business registered under Is your business considered a "Regulated Industry"
Business" under Section 101(m) of the BIRT PA Securities Act of 1972 under Section 101(y) of the BIRT Regulations
Regulations

COMPUTATION OF TAX DUE OR OVERPAYMENT YOU MUST COMPLETE WORKSHEET "S" and SCHEDULE "H-2"
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.
2. GROSS RECEIPTS PORTION OF TAX.
If there is no tax due, enter "0"......................................................................................................... 2.

3. Tax Due for the 2022 Business Income & Receipts Tax (Line 1 plus Line 2).................................. 3.

4. Credit from Special Credit Schedule (SC). (Cannot exceed amount on Line 3)............................ 4.

5. Tax Due 2022. (Line 3 minus Line 4).............................................................................................. 5.

6. MANDATORY 2023 BIRT Estimated Payment (See Instructions) .............................................. 6.

7. Total Due by 4/18/2023 (Line 5 plus Line 6).................................................................................... 7.
ESTIMATED PAYMENTS AND OTHER CREDITS
8. Include any estimated and/or extension payments of 2022 BIRT previously made,
and any credit from overpayment of the 2021 BIRT and/or 2022 NPT return........................... 8.
9. Net Tax Due (Line 7 less Line 8).
If Line 8 is greater than Line 7, enter "0".......................................................................................... 9.
10. Interest and Penalty
Refer to web site for current percentage........................................................................ ................. 10.
11. TOTAL DUE including Interest and Penalty (Line 9 plus Line 10).
Use payment coupon. Make check payable to: "City of Philadelphia"................................... 11.
OVERPAYMENT OPTIONS If Line 8 is greater than Line 7, enter the amount to be:
12a. Refunded. Do not file a separate Refund Petition....................................................................... 12a.

12b. Applied to the 2022 Net Profits Tax Return...................................................................................... 12b.

12c. Applied to the 2023 Business Income & Receipts Tax..................................................................... 12c.
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 #_________________________
2022 BIRT HJ Return Summary Page 10-21-2022
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    PHTIN
                                                                      2022 BIRT-HJ   SCHEDULE B
               COMPUTATION OF TAX ON NET INCOME (METHOD II)
    EIN

    SSN        Place "X" in box to indicate a loss.                                                                                 Ì

1.  Net Income (Loss) as properly reported to the Federal Government................................                                1.
2.  ADJUSTMENTS (Per BIRT Reg. 404 and Public Law 82-272):
    (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.

    (b)  Net Income (Loss) from certain port related activities.  (Reg. 302 (T))....................                                2b.
    (c)  Net Income (Loss) from  specific PUC and ICC business activities.
           (Reg. 101 (D)(3))......................................................................................................  2c.

    (d)  Net Income (Loss) from Public Law 86-272 activities...............................................                         2d.
    (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   
           BIRT Regulation §404 (B)(5) adjustments (Reg. 302 (O)).......................................                            2e.

    (f)   Line 1 minus Lines 2a through 2e.............................................................................             2f.

    (g)  All other receipts from other corporations of the same affiliated group.
          (Reg. 302 (N))........................................................................................................... 2g.

    (h)  Gross Receipts per BIRT Regulation §404 (B)(5)(e)...............................................                           2h.

    (i)   Divide Line 2g by Line 2h and enter the result here as a decimal...........................                               2i.

    (j)   Multiply Line 2f by Line 2i and enter the result here.................................................                    2j.
    (k)  All other net income (loss) of taxpayers registered under the PA Securities Act of
          1972 EXCEPT for net income from transactions effected for persons residing or
          having their principal place of business within Philadelphia......................................                        2k.

3.  ADJUSTED NET INCOME (LOSS)   Line 2f minus (Line 2j plus 2k) .............................[ ]                                   3.

4.  Total Nonbusiness Income (Loss)....................................................................................             4.

5.  Income (Loss) to be apportioned (Line 3 minus Line 4)..................................................                         5.

6.  Average of Apportionment Factors from Schedule H-2, Line 3......................................                                6.

7.  Income (Loss) apportioned to Philadelphia (Line 5 times Line 6)...................................                              7.

8.  Nonbusiness Income (Loss) allocated to Philadelphia....................................................                         8.

9.  Current year Income (Loss) (Line 7 plus Line 8).............................................................                    9.

10.  Statutory Net Income Deduction from Worksheet S, Line S5.........................................                              10.

11.  Loss Carry Forward, if any.............................................................................................        11.

12.  Taxable Income (Loss).  Line 9 minus Line 10 minus Line 11.........................................                            12.

13.  TAX DUE (Line 12 times .0599)   If Line 12 is a loss, enter zero....................................                           13.
         Taxpayers registered under the PA Securities Act of 1972 enter the amount of Line 13 onto Schedule H, Line 18.
               "Regulated Industry" taxpayers enter the amount of Line 13 onto Schedule J, Line 1.
         All other taxpayers enter the amount of Line 13 on the Summary Page, Line 1 of the 2022 BIRT return.     
         In addition, unincorporated taxpayers also enter the amount of Line 13 onto Schedule K (Supplemental), Line 1.
                                                                                                                                       2022 BIRT-HJ Return Page 2  10-21-2022
                                                                      Page 2

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PHTIN
2022 BIRT-HJ SCHEDULE A
EIN COMPUTATION OF TAX ON NET INCOME (METHOD I)
To be used by taxpayers electing to report net income from the operation of a
SSN business in accordance with their accounting system, rather than as reported
to and ascertained by the Federal Government.

Place "X" in box to indicate a loss. Ì
1. Net Income (Loss) per accounting system used plus income taxes deducted
in arriving at Net Income................................................................................................. 1.

2. Net Income (Loss) from certain port related activities. (Reg. 302 (T))............................. 2.

3. Net Income (Loss) from specific PUC and ICC business activities. (Reg. 101 (D)(3))... 3.

4. Net Income (Loss) from Public Law 86-272 activities...................................................... 4.

5. Income (Loss) to be apportioned (Line 1 minus Lines 2, 3 and 4)................................... 5.

6. Total Nonbusiness Income (Loss)................................................................................... 6.

7. Income (Loss) to be apportioned (Line 5 minus Line 6)................................................... 7.

8. Apportionment Percentage from Schedule H-2, Line 3................................................... 8.

9. Income (Loss) apportioned to Philadelphia (Line 7 times Line 8).................................... 9.

10. Nonbusiness Income (Loss) allocated to Philadelphia.................................................... 10.

11. Current year Income (Loss) (Line 9 plus Line 10)........................................................... 11.

12. Statutory Net Income Deduction from Worksheet S, Line S5.................................... 12.

13. Loss Carry Forward, if any.............................................................................................. 13.

14. Taxable Income (Loss). Line 11 minus Line 12 minus Line 13....................................... 14.

15. TAX DUE (Line 14 times .0599) If Line 14 is a loss, enter zero..................................... 15.

Taxpayers registered under the PA Securities Act of 1972 enter the amount of Line 15 onto Schedule H, Line 18.

"Regulated Industry" taxpayers enter the amount of Line 15 onto Schedule J, Line 1.

All other taxpayers enter the amount of Line 15 on the Summary Page, Line 1 of the 2022 BIRT return.

In addition, unincorporated taxpayers also enter the amount of Line 15 onto Schedule K (Supplemental), Line 1,
below.

2022 BIRT-HJ Return Page 3 10-14-2022
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PHTIN

EIN 2022 BIRT-HJ SCHEDULE J
COMPUTATION OF THE MAXIMUM BUSINESS INCOME AND
SSN RECEIPTS TAX FOR "REGULATED INDUSTRY" TAXPAYERS

1. Enter the amount of tax from Schedule A, Line 15 or Schedule B, Line 13..................... 1.

2. Enter the amount of tax from Schedule H, Line 14.......................................................... 2.

3. Enter here and on the Summary Page, Line 2 of the 2022 BIRT return the LESSER of
the tax shown on Line 1 or Line2 of this schedule.......................................................... 3.

UNINCORPORATED TAXPAYERS SEE SCHEDULE K (SUPPLEMENTAL), LINE 3 FOR ADDITIONAL INSTRUCTIONS.

SCHEDULE K - (SUPPLEMENTAL)
COMPUTATION OF THE 2022 BUSINESS INCOME & RECEIPTS TAX CREDIT
FOR PERSONS SUBJECT TO THE 2022 NET PROFITS TAX. CORPORATIONS DO NOT FILE THIS SCHEDULE.
Taxpayers who are NOT Regulated Industries NOR registered under the PA Securities Act of 1972:

1. Enter the amount of tax from Schedule A, Line 15 or Schedule B, Line 13...................... 1.
Taxpayers registered under the PA Securities Act of 1972:
2. If the amount of tax shown on Schedule H, Line 28 is the SAME as the amount shown on Schedule H, Line 20, enter the amount of tax
shown on Schedule H, Line 18. If the amount of tax shown on Schedule H, Line 28 is the SAME as the amount of tax shown on
Schedule H, Line 27, PROVIDED THAT the amount of tax shown on Schedule H, Line 25 is the SAME as the amount of tax shown on
Schedule H, Line 26, then enter the amount of tax shown on Schedule H, Line 25.
OTHERWISE, enter "zero" and do not complete the rest of this schedule ....................... 2.
"Regulated Industry" Taxpayers:
COMPUTATION OF TAX CREDIT
3. If the amount of tax shown on Schedule J, Line 3 is the SAME as the amount of tax
shown on Schedule J, Line 1, enter the amount of tax shown on Schedule J, Line 1.
OTHERWISE, enter "zero" and do not complete the rest of this schedule........................ 3.

4. Enter 60% of the amount of tax shown on Line 1, 2, or 3, whichever is applicable
and read the instructions below.......................................................................................... 4.

PARTNERSHIPS, JOINT VENTURES AND ASSOCIATIONS WHICH ARE COMPOSED OF ONE OR
MORE CORPORATE PARTNERS, CORPORATE JOINT VENTURES OR CORPORATE ASSOCIATES:

REFER TO WORKSHEET D OF THE 2022 NET PROFITS TAX RETURN.

OTHER PARTNERSHIPS, JOINT VENTURES, ASSOCIATIONS AND INDIVIDUALS:

REFER TO WORKSHEET E OF THE 2022 NET PROFITS TAX RETURN.

2022 BIRT-HJ Return Page 4 10-21-2022
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PHTIN
2022 BIRT-HJ SCHEDULE H (Part 1)
EIN COMPUTATION OF TAX ON GROSS RECEIPTS FOR:
(1) TAXPAYERS REGISTERED UNDER THE PENNSYLVANIA SECURITIES ACT OF 1972;
(2) PERSONS SUBJECT TO A TAX IMPOSED PURSUANT TO ARTICLE VII, VIII, IX
SSN OR XV OF THE TAX REFORM CODE OF 1971 (Banks, Title Insurance Companies
& Mutual Thrift Institutions);
(3) OTHER FINANCIAL BUSINESSES.

1. Gross Receipts from sales of Stocks, Bonds, Securities, Options, etc................................... 1.

2. Cost of Property sold............................................................................................................... 2.

3. Gross Profit (Line 1 minus Line 2. If a loss, enter "0")............................................................ 3.

4. Other Gross Receipts (Sales, Services, Rentals of Real Property, Capitak Gains, etc.)........ 4.

5. Total of Line 3 plus Line 4....................................................................................................... 5.
EXCLUSIONS:
6a. Gross Receipts from certain port related activities......................................................................... 6a.

6b. Gross Receipts from specific PUC and ICC business activities..................................................... 6b.

6c. Other excluded Gross Receipts per definition of business under BIRT Reg. 101 (D).................... 6c.
6d. Dividends, Interest, and Royalties received from other corporations of the same affiliated group.
(Reg. 302 (O)).................................................................................................................................. 6d.
6e. Receipts by corporations of dividends, interest and royalities received from other corporations in
the same affiliated group and/or from other corporations of whihc the receiving corporation owns 6e.
at least 20% of the stock. (Reg. 302 (O)).........................................................................................
6f. All other receipts from other corporations of the same affiliated group.......................................... 6f.
6g. Interest received from transactions made with persons resident or having their principal place of
business outside Philadelphia......................................................................................................... 6g.
6h. Interest received on other transactions to the extent of interest expense attributable to such
other transactions............................................................................................................................ 6h.
6i. TAXPAYERS REGISTERED UNDER THE PA SECURITIES ACT OF 1972 ONLY:
Enter the amounts recieved from commissions, brokerage fees, and other similar charges on 6i.
account of transactions affected for persons resident or having their principal place of business
outside Philadelphia........................................................................................................................
7. Total of Lines 6a to 6i. (add Lines 6a through 6i)............................................................................ 7.

8. Adjusted Total Gross Receipts (Line 5 minus Line 7)..................................................................... 8.
9. Excluded receipts per BIRT Reg. 302, etc.
9a. Sales delivered outside of Philadelphia.................................................................................... 9a.

9b. Services performed outside of Philadelphia............................................................................. 9b.

9c. Rentals of real property outside of Philadelphia....................................................................... 9c.

9d. Other excluded receipts (specify)___________________________....................................... 9d.

10. Total Excluded receipts from outside of Philadelphia (Add Lines 9a through 9d)......................... 10.

11. Net Taxable Receipts before Statutory Exclusion (Line 8 minus Line 10)..................................... 11.

12. Statutory Exclusion (Lower of Line 11 or $100,000)..................................................................... 12.

13. Net Taxable Receipts after Statutory Exclusion (Line 11 minus Line 12)...................................... 13.

14. Tax on the amount of Line 10 (Line 10 times .001415. If Line 10 is a loss, enter "0".)................. 14.
2022 BIRT-HJ Return Page 5 10-21-2022
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PHTIN 2022 BIRT-HJ SCHEDULE H (Part 2)
COMPUTATION OF TAX ON GROSS RECEIPTS
EIN - "Regulated Industries" as defined in §101(y), enter the amount of Line 14 onto
Schedule J, Line 2. Do not complete the rest of this schedule.
SSN
- "Other Financial Businesses" enter the amount of Line 14 on the Summary
Page, Line 2 of the 2022 BIRT return. Do not complete the rest of this schedule.
- Taxpayers registered under the PA Securities Act of 1972 must complete Lines
15 through 28 of this schedule on the next page.

15. Enter the amount from Schedule H, Page 5, Line 13............................................................ 15.
16. ADD the amounts received from commissions, brokerage fees and other similar charges
excluded on Line 6i which are attributable to services performed within Philadelphia.......... 16.

17. Line 15 plus Line 16............................................................................................................... 17.

18. Enter the amount of tax shown on Schedule A, Line 15 or Schedule B, Line 13.................. 18.

19. Enter the amount of tax shown on Line 14, above................................................................. 19.

20. Enter the total of Line 18 and Line 19, above......................................................................... 20.

21. Enter the amount from Line 17, above................................................................................... 21.

22. Tax due on the amount of Line 21 times .0046. (If Line 18 is a loss, enter "0")..................... 22.

23. Tax due on the amount of Line 21 times .0023. (If Line 18 is a loss, enter "0")..................... 23.
24a. TAXPAYERS WHO ELECTED TO USE METHOD I FOR REPORTING NET
INCOME, enter the Net Income (Loss) shown on Schedule A, Line 14................................. 24a.
24b. TAXPAYERS WHO ELECTED TO USE METHOD II FOR REPORTING NET
INCOME, enter the Net Income (Loss) shown on Schedule H-1, Line 11............................. 24b.

25. Tax Due on the amount of Line 24a or 24b times .023. (If Line 21 is a loss, enter "0") ........ 25.

26. Enter the LESSER of Line 23 or Line 25................................................................................ 26.

27. Enter the total of Line 22 plus Line 26.................................................................................... 27.
28. TAX DUE. ENTER HERE AND ON THE SUMMARY PAGE, LINE 2 OF THE 2022 BIRT
RETURN THE GREATER OF THE TAX SHOWN ON LINE 20 OR LINE 27........................ 28.

UNINCORPORATED REGULATED INDUSTRIES SEE SCHEDULE K (SUPPLEMENTAL), LINE 2 FOR ADDITIONAL INSTRUCTIONS.

WORKSHEET S
Use to calculate Statutory Net Income Deduction
S1. Enter the lower of Schedule H, Line 11 or $100,000......................................................... S1.
S2. Enter Current Year Income from Schedule A, Line 11 or Schedule B, Line 9.
If loss, enter zero............................................................................................................ S2.

S3. Enter Net Taxable Receipts from Schedule H, Line 11.................................................... S3.

S4. Divide Line S2 by Line S3. (Cannot be greater than 1.0000)......................................... S4.

S5. Statutory Net Income Deduction (Line S1 times Line S4. Cannot exceed $100,000)..... S5.
Enter the amount from Line S5 on Schedule A, Line 12 or Schedule B, Line 10 and if applicable, Line 9 of Schedule H-1.

2022 BIRT-HJ Return Page 6 10-21-2022
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PHTIN
2022 BIRT-HJ SCHEDULES H-1
ALTERNATE COMPUTATION OF NET INCOME FOR TAXPAYERS REGISTERED
EIN UNDER THE PENNSYLVANIA SECURITIES ACT OF 1972 WHO HAVE ELECTED
TO USE METHOD II TO REPORT NET INCOME.
SSN Place "X" in box to indicate a loss. Ì
1. Enter the adjusted net income (loss) reported on Schedule B, Line 3.......................... 1.

1a. Enter the amount shown on Schedule B, Line 2k....................................................... 1a.

2. Line 1 plus Line 1a........................................................................................................ 2.

3. Total non-business income (loss).................................................................................. 3.

4. Income (loss) to be apportioned (Line 2 less Line 3).................................................... 4.

5. Apportionment percentage from Schedule H-2, Line 3................................................. 5.

6. Income (loss) to be apportioned to Philadelphia (Line 4 times Line 5)......................... 6.

7. Non-business Income (loss) allocated to Philadelphia.................................................. 7.

8. Currrent year Income (loss) (Line 6 plus Line 7)............................................................ 8.

9. Statutory Net Income Deduction from Worksheet S, Line S5........................................ 9.

10. Loss Carry Forward, if any............................................................................................. 10.
11. NET INCOME (Loss) (Line 8 minus Line 9 minus Line 10)
Enter here and on Schedule H, Line 24B....................................................................... 11.

SCHEDULE H-2 COMPUTATION OF APPORTIONMENT FACTORS TO BE APPLIED TO APPORTIONABLE NET INCOME
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

Taxpayers registered under the Pennsylvania Securities Act of 1972 - If Net Income Method II (i.e. as reported to the Federal
government) is elected, refer to Business Income and Receipts Tax Regulations Section 409 found on our website at the link noted above.

Persons who are subject to a tax pursuant to Articles VII (Bank Shares Tax), VIII (Title Insurance and Trust Companies Share Tax),
IX (Insurance Premiums Tax) or XV (Mutual Thrift Institutions Tax) of the Tax Reform Code of 1971 and Private Banks.
Refer to Business Income and Receipts Tax Regulations Section 410 found on our website at the link noted above

COMPUTATION OF APPORTIONMENT FACTOR TO BE APPLIED TO APPORTIONABLE NET INCOME. YOU
MUST COMPLETE SCHEDULE H-2 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..................................................................................................... 1.

2. Gross Sales/Receipts Everywhere........................................................................................... 2.

3. Single Sales/Receipts Factor Apportionment Percentage (Line 1 divided by 2)...................... 3.
ENTER THE PHILADELPHIA RECEIPTS FACTOR APPORTIONMENT PERCENTAGE ON SCHEDULE A, LINE 8 OR SCHEDULE B, LINE 6.

2022 BIRT-HJ Return Page 7 10-14-2022
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