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General information for
2023 Business Income & Receipts Tax (BIRT) and Net Profits Tax (NPT)
Tax regulations and forms are available at www.phila.gov/revenue

Trade show vendors should file a BIRT EZ form.
STOP! If you have less than or
More information for Trade show vendors is
equal to $100,000 in Philadelphia available at www.phila.gov/revenue/birt.

taxable gross receipts, you are not Please neatly print or type all information. Do
required to file the BIRT return. not staple fold or submit photocopies of the
tax return. Do not submit copies of Federal
Instead, visit tax-services.phila.gov
returns. File only required schedules.
to file a “No Tax Liability” or NTL
For tax due greater than $5,000: Taxpayers with
form. You will need to create a BIRT or NPT due of $5,000 or more must pay
username and password to use the electronically. Visit tax-services.phila.gov to
create a username and password to file and pay.
system. You may still be liable for
Electronic payments can be made without a
the NPT return. username and password. eCHECK IS FEE FREE.

When and how to file – The 2023 BIRT and NPT Mailing information: If requesting a refund for
taxes are due by April 15, 2024. A return must be either BIRT or NPT, both returns must be mailed
filed even if an overall loss is incurred. We together to P.O. Box 1137 to receive proper credit
encourage those without a filing obligation to file and to enable prompt processing of your refund
an NTL. Failure to file a return or NTL by the due request. If both returns are not mailed together
date could result in fines, legal costs, non-filer your refund request may be denied.
penalties, or tax clearance issues.
Mail payments to:
Visit tax-services.phila.gov to file and pay these City of Philadelphia Department of Revenue
taxes. You will need to create a username and P.O. Box 1393
password to use the system. But payments can be Philadelphia, PA 19105-1393
made without a username and password using
Mail returns requesting a refund to:
eCheck (free!) or credit or debit card (fee). Paper
City of Philadelphia Department of Revenue
payment vouchers are also available. Do not
P.O. Box 1137
enclose payments with your tax return.
Philadelphia, PA 19105-1137
If all business is conducted and/or located within
Mail returns not requesting a refund to:
Philadelphia, only the BIRT-EZ Pages one and two
City of Philadelphia Department of Revenue
should be completed and filed.
P.O. Box 1660
If business is conducted and/or located both in Philadelphia, PA 19105-1660
and out of Philadelphia, only Page one of the BIRT
Returned checks: If your check is returned
return and the appropriate combination of
unpaid for insufficient or uncollected funds, (1) you
Schedules A through E should be completed and
authorize the City of Philadelphia, or its agent, to
filed.
make a one-time electronic funds transfer from
your account to collect a fee of $20; and (2) The

2023 BIRT NPT instructions page 1 of 3

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City of Philadelphia, or it’s agent, may re-present   2023 BIRT for all businesses operating in 
your check electronically to your bank for            Philadelphia. This estimate is equal to 100% of the 
payment.                                              2023 tax liability found on Line 3, prior to the 
                                                      application of any tax credits. If you enter an 
How to update your account information: If 
                                                      amount on line 6 less than the among of Line 3, 
your business closed, changed organization or 
                                                      you may be billed additional interest in penalty if 
entity, or have updated information, complete a 
                                                      you owe additional tax when filing. 
Change Form found at phila.gov/tax-change. If 
you maintain a Commercial Activity License but did    Information about BIRT schedules Taxpayers 
not actively engage in business during the year,      must use the same method (Schedule A, Method I 
complete a Change Form to indicate you are no         or Schedule B, Method II) that they choose on the 
longer in business. Do not file a BIRT or NPT         first BIRT return they filed. Complete and file only 
return.                                               Schedule A (Form 24715) OR Schedule B (Form 
                                                      24415). 
If you begin a business again with the same 
Federal Identification or Social Security number      You must complete Schedule C-1 (Form 24515) if 
you can reinstate your account. If there was a        you are apportioning your income. Failure to 
change of business entity (e.g., individual           include this schedule with the return may result in 
proprietorship to corporation), you need a new tax    the disallowance of your apportionment and you 
account number and Commercial Activity License.       may be billed. If Line 3 of Schedule C-1 is equal to 
To report a change of address, check the box on       100%, the BIRT-EZ return must be filed instead.  
Page one of the return and file a Change Form.  
                                                      An exception to the required use of the BIRT-EZ 
Estimate Instructions                                 return (for a taxpayer whose business activity is 
Jump Start Philly participants: All business that     100% within the City of Philadelphia) is in the case 
have been approved as a “new business” as             of a manufacturer, wholesaler and/or retailer 
defined under Philadelphia Code 19-3800 and has       reporting the receipts base tax using the Alternate 
subsequently met or will meet the employment          Receipts Tax Computation. The Alternative 
requirements, use Worksheet N to complete the         Receipts Tax Computation is calculated on BIRT 
BIRT and NPT returns.                                 Schedule E which requires the taxpayer to use 
                                                      2023 BIRT (i.e. long form) with Schedule C-1 
All other new businesses starting after January 
                                                      calculated to 100%. Schedule C-1 should not be 
1, 2019 (that do not qualify for Jump Start 
                                                      completed or filed if the BIRT-EZ return is filed. 
Philly): When filing and paying your first BIRT 
return (for the first year of business), no estimated Financial Businesses or Regulated Industries:  
tax payments are required toward your second-         If your business is considered a "Financial 
year return. Pay the actual tax (Line 3) for 2023 by  Business" under Section 101(m) of the BIRT 
April 15, 2023. The second year of filing, taxpayers  Regulations, is registered under the PA Securities 
have the option to make four quarterly estimated      Act of 1972, OR considered a "Regulated Industry" 
payments toward the third-year return. For the        under Section 101(y) of the BIRT Regulations, then 
third year BIRT filing and tax years thereafter,      you will need to file a 2023 BIRT-HJ return. Find this 
100% estimated payments are due with the              return at phila.gov/revenue, under the “forms” 
current year’s return.                                section.  

For all other businesses started before 2019: 
you must pay an estimate tax payment toward the 

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partnership comprised solely of corporate
2023 NPT Information
partners must file a Net Profits Tax return even if
Every individual residing in Philadelphia during
no tax liability exists. The City of Philadelphia
2021 and operating a business or other activity
follows the Federal tax treatment for LLCs. If the
inside or outside of Philadelphia and non-
LLC chose corporate tax treatment, it would not be
residents of Philadelphia, if engaged in such
liable for Net Profits Tax. If the LLC chose to be
activities within Philadelphia, are subject to the Net
treated as a partnership or as a disregarded entity,
Profits Tax. Corporations are not subject to the
treated for federal filing purposes as an individual,
Net Profits Tax.
it would be liable for Net Profits Tax.
Every partnership, limited partnership, limited
Every estate or trust is subject to the Net Profits
liability company filing with the IRS as a
Tax if the estate or trust is engaged in any
partnership, association, or other group of two or
business which is subject to the Net Profits Tax per
more persons operating a business within
Income Regulation 220(A)(3).
Philadelphia, whether residents or non-residents
of Philadelphia, is subject to the Net Profits Tax. A

Interest, Penalties and Costs
All Philadelphia taxes, except Real Estate) bear simple interest. The annual rate is the
Federal Short-Term Rate effective January 1 of each calendar year (26 § USCA 6621 et. seq.)
plus five (5) percentage points. Penalty is at the rate of 1¼% of the unpaid tax for each
month or fraction thereof. For current interest rates, see www.phila.gov/revenue.

2023 BIRT NPT instructions page 3 of 3

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