Enlarge image | CITY OF PHILADELPHIA APPLICATION FOR DEPARTMENT OF REVENUE EMPLOYEE EARNINGS (WAGE) TAX ACCOUNT Your Social Security/ Individual Tax Identification Number is your Employee Earnings Tax Account Number. Do not file this application if Philadelphia Wage axTwas withheld on all compensation. APPLICANT'S NAME SOCIAL SECURITY/ INDIVIDUAL TAX IDENTIFICATION NUMBER -- HOME ADDRESS CITY STATE ZIP CODE DAYTIME TELEPHONE NUMBER FAX NUMBER E-MAIL ADDRESS EMPLOYER'S NAME EMPLOYER'S FEDERAL TAX IDENTIFICATION NUMBER - EMPLOYER'S ADDRESS CITY STATE ZIP CODE EMPLOYER'S TELEPHONE NUMBER FAX NUMBER E-MAIL ADDRESS EMPLOYMENT START DATE ARE YOU STILL EMPLOYED BY THIS EMPLOYER? IF NO, ENTER SEPARATION DATE -- YES NO -- I HEREBY CERTIFY that the statements contained herein and in any supporting schedule or exhibit are true and correct to the best of my knowledge and belief. I understand that if I knowingly make any false statements herein, I am subject to penalties as prescribed by law. APPLICANT'S SIGNATURE DATE MAIL COMPLETED APPLICATION TO: CITY OF PHILADELPHIA DEPARTMENT OF REVENUE 1401 JOHN F. KENNEDY BLVD. PHILADELPHIA, PA 19102 TO REGISTER ONLINE GO TO www.phila.gov/revenue TELEPHONE: (215)686-6600 83-T-104A Rev. 08-08-2019 |
Enlarge image | APPLICATION FOR EMPLOYEE EARNINGS (WAGE) TAX ACCOUNT To apply online, go to www.phila.gov/revenue. Note: Under Act 48 of 1994, all employers having a place of business in Pennsylvania must withhold City Wage Tax from Philadelphia Residents. WHO MUST FILE Residents of Philadelphia who received compensation from which City wage tax was not deducted on total wages. Non-residents of Philadelphia who received compensation for services performed in Philadelphia and wage tax was not deducted on total wages. TAXABLE COMPENSATION Gross Compensation includes wages, commissions, tips, bonuses, severence pay, sick and/or vacation pay, non-cash compensation, and military reserve pay not including active duty. Pension plan contributions (such as 401k contributions) are subject to wage tax and are not deductible from gross taxable compensation. TAX RETURNS An annual reconciliation return, due April 15 following the calendar year, will be mailed to you. You must include all applicable W-2 forms with your return. A coupon book containing prepayment coupons for each quarterly payment will be mailed to you separately. To make a current year quarterly payment go to www.phila.gov/revenue and click "Tax Returns" then "Print Payment Coupon." If you want a paper coupon mailed, contact Taxpayer Services at 215-686-6600. FILING FREQUENCY Quarter Period Covered Due Date* 1 January, February, March April 30 2 April, May, June July 31 3 July, August, September October 31 4 October, November, December January 31 * If the due date is on a holiday or weekend, payment is due on the next business day. Interest and Penalty (General) Effective January 1, 2014, the monthly interest rate is .416% and the penalty rate is 1.25% for all taxes except Liquor and Real Estate. For tax returns due on or before December 31, 2013 - Failure to pay by the due date will result in the imposition of interest and penalty. The tax remaining unpaid after the due date is subject to interest at the rate of 1% per month or fraction of each month until paid. The unpaid tax is also subject to penalty at rates that increase incrementally in accordance with the following table: Elapsed Time after Due Date Rate of Penalty 1st through 3rd month 1% per month or fraction thereof 4th through 6th month 2% per month or fraction thereof 7th through 9th month 3% per month or fraction thereof 10th through 12th month 4% per month or fraction thereof Total penalty after 12 months is 30%. Thereafter, penalty is charged at the rate of 1 1/4% per month or fraction thereof. Payments made after the due date that do not include applicable interest and penalty will be automatically pro-rated between principal, interest and penalty. 83-T-104B Rev. 08-08-2019 |