The Business Income & Receipts Tax (BIRT) applies to vendors, retailers, manufacturers, and all other persons doing business in Philadelphia. These documents set forth the full legal regulations for the BIRT, including applicable definitions, provisions, computation, and credits.
| Name | Description | Released | Format |
|---|---|---|---|
| Name: BIRT regulations compilations PDF | Description: Complete regulations for the City of Philadelphia's Business Income and Receipts Tax (BIRT). | Released: November 29, 2023 | Format: |
| Name: Tax Treatment of IRC §1031: Exchanges for BIRT & NPT PDF | Description: This text serves to notify taxpayers of the City’s treatment of IRC §1031 Exchanges for Business Income and Receipts Tax (BIRT) and Net Profits Tax (NPT). | Released: September 15, 2022 | Format: |
| Name: Hurricane Ida Response: Tax relief for victims PDF | Description: This text serves to notify taxpayers about the City of Philadelphia’s tax relief for victims of Hurricane Ida for BIRT, NPT, & SIT | Released: January 19, 2022 | Format: |
| Name: Emergency regulation: Amendment to 2020 BIRT, NPT, Earnings Tax and SIT PDF | Description: This document amends Philadelphia tax regulations. Taxpayers have until May 17, 2021 to file and pay Business Income and Receipts Tax, Net Profits Tax, Earnings Tax and School Income Tax for Tax Year 2020 without interest and penalty. | Released: March 22, 2021 | Format: |
| Name: Installment sales of real estate PDF | Description: This policy statement outlines the proper reporting for the installment sale of real estate for purposes of the Business Income and Receipts Tax (BIRT) and the Net Profits Tax (NPT). | Released: April 1, 2021 | Format: |
| Name: Advisory notice update: Net Interest Expense Limitation [IRC Sec. 163(j)] PDF | Description: This text serves to notify taxpayers of the City’s treatment of the limitation on deductions for business interest under the new federal law, for the purposes of filing Philadelphia's BIRT. | Released: May 29, 2019 | Format: |
| Name: Advisory notice update (CLARIFICATION): Net Interest Expense Limitation [IRC Sec. 163(j)] PDF | Description: This note serves to clarify the May 29, 2019 Advisory notice about the treatment of Federal Interest Expense Limitation, for the purposes of filing Philadelphia's BIRT. | Released: July 26, 2019 | Format: |
| Name: Advisory notice update: GILTI and FDII provisions PDF | Description: This text serves to notify taxpayers of the City’s treatment of Global Low Intangible Low-Taxed Income (“GILTI”) and Foreign-Derived Intangible Income Deduction (“FDII”) provisions for filing Philadelphia’s BIRT. | Released: February 15, 2019 | Format: |
| Name: Advisory notice update: Repatriation Transition Tax treatment PDF | Description: This text serves to notify taxpayers about the City of Philadelphia’s treatment of the federal Repatriation Transition Tax provision for the purposes of filing BIRT. | Released: February 1, 2019 | Format: |
| Name: Advisory notice update: Bonus depreciation position PDF | Description: This text serves to notify taxpayers about the City of Philadelphia’s position on bonus depreciation for BIRT and NPT purposes. | Released: August 1, 2018 | Format: |
| Name: IRC Section 199A deduction: Frequently Asked Questions PDF | Description: This text covers some of the most common questions about how the federal change to IRC Section 199A impacts Philadelphia business and income tax filings. | Released: January 17, 2019 | Format: |