The Philadelphia Wage Tax Refund Petition is the form nonresident, commissioned, and lower-income employees use to claim back the Wage Tax their employer withheld and sent to the City of Philadelphia Department of Revenue. If your job pulled Wage Tax out of every paycheck but you worked outside the city, earned commissions outside Philadelphia, or had low household income, some of that money may belong back in your pocket. The form recalculates the tax you actually owed, compares it to what was withheld in Box 19 of your W-2, and pays you the difference.
This guide walks you through the 2025 Wage Tax Refund Petition (revision stamp 2025 Salary Wage Petition 20251107), line by line, using the salaried form as the spine and folding in the commissioned and income-based versions. The City processed hundreds of thousands of dollars in remote-work refunds after 2020, and the Revenue Department asks filers to allow six to eight weeks for a paper claim to clear. Get one line wrong and the whole petition can stall or get denied.
- 🧾 How to read your W-2 and pull the exact numbers each line wants
- 🗓️ How to split your income across the two 2025 rate periods that changed mid-year
- 🧮 How to calculate the days-worked-outside-Philadelphia percentage that drives your refund
- 💸 Three full filled-out examples for salaried, commissioned, and income-based filers
- ⚠️ The field-level mistakes that get petitions rejected and how to dodge them
What the Form Is and Who Must File It
The Wage Tax Refund Petition is a request, not a return in the usual sense. You file it to recover Philadelphia Wage Tax that was over-withheld from your pay during the tax year. The legal basis sits in the Philadelphia Income Tax Regulations, and the City’s Wage Tax refund page hosts every version of the form. The Revenue Department receives it, reviews it, and issues either a direct deposit or a paper check.
The plain-English version: the Wage Tax is a city income tax on pay. The rule that creates refunds is the “requirement of employment” test for nonresidents. Under this test, a nonresident is exempt from the Wage Tax on days the employer required them to work outside Philadelphia. If you ignore this rule and claim days you chose to work from home for your own convenience, the City denies those days, because remote work for personal convenience stays taxable even with employer approval. For example, Dana, a New Jersey resident whose Philadelphia employer closed its office and ordered staff to work from home, can claim those days; her coworker who simply preferred his couch cannot. A common misconception is that any work-from-home day qualifies, but only employer-mandated out-of-city work counts.
Three groups file this form. Nonresidents who worked outside the city use the salaried or commissioned petition. Commissioned employees use a separate version that allocates income by sales location instead of days. Lower-income residents and nonresidents who qualify for Pennsylvania’s Schedule SP forgiveness file the income-based petition for a partial refund. Residents cannot get a refund for working outside Philadelphia, because the city taxes residents on all wages no matter where the work happens.
Before You Start: Documents and Information You Need
Gather everything before you open the form. A missing attachment is the top reason petitions bounce back, and the City will not chase you for it. The form itself lists the required enclosures, and the salaried instructions PDF repeats them near the signature block.
- Your W-2 showing Federal, Medicare, State, and Local wages. Without it the City cannot verify your wages or the Box 19 tax withheld, and the petition is dead on arrival.
- Employer Identification Number (EIN) from Box b of the W-2. The City cross-checks your employer’s remittances against this number, and a wrong EIN delays the match.
- A signed list of dates and locations you worked outside Philadelphia, verified by your employer. This is mandatory for salaried out-of-city claims; no list means no out-of-city days allowed.
- A copy of your Telework Agreement, if you have one. It proves the work-from-home was required, not chosen, which protects your claim under the requirement-of-employment test.
- Your total workdays and non-workdays for the year. You need vacation, holiday, sick, and leave days to back out non-work time correctly.
- PA Schedule UE if you are claiming non-reimbursed business expenses. The City will disallow expenses with no schedule attached.
- PA-40 and PA Schedule SP if you file the income-based petition. The refund is keyed to your state-approved forgiveness percentage, so the City needs to see it.
- Your Social Security number and a daytime phone number. The City uses these to identify you and to call about errors instead of silently denying the claim.
- Banking information (routing and account number) if you file online and want direct deposit. Paper filers receive a check by mail instead.
Where to Get the Form and How to Access It
The City offers the petition two ways, and it strongly prefers online. The fastest route is the Philadelphia Tax Center at tax-services.phila.gov. You do not need a username or password to file a Wage Tax refund; you select “Request a Wage Tax refund” right from the front page and follow the prompts.
Filing online has real advantages. You can choose direct deposit, and you can track the claim with the “Where’s my refund?” tool. The City built this feature so filers stop calling to ask about status, and online petitions generally clear faster than paper. Miguel, a salaried nonresident, files through the Tax Center, enters his bank details, and watches his refund move from “received” to “approved” online.
If you prefer paper, download the correct PDF from the Wage Tax refund forms page. Pick the version that matches you: salaried/hourly, commissioned, or income-based. The salaried form is explicitly “Not to be used by Commissioned Employees,” so grabbing the wrong one forces a refile and burns weeks. Paper petitions go by mail and pay out only by paper check, never direct deposit. Always confirm the tax year printed at the top matches the year you are claiming, because each year carries its own rates.
Step-by-Step: How to Fill Out the Wage Tax Refund Petition Line by Line
This is the heart of the form. Work top to bottom, fill both rate columns where they appear, and keep your W-2 next to you. Columns split the year: Column A covers January 1, 2025 to June 30, 2025, and Column B covers July 1, 2025 to December 31, 2025, because the rates changed at midyear.
Employee’s Name, SSN, and Daytime Telephone Number
These top boxes ask who you are and how the City can reach you. Print your full legal name exactly as it appears on your W-2 and Social Security card, your nine-digit SSN, and a phone number you actually answer during business hours. Write the name in plain block letters, the SSN as 123-45-6789, and the phone as (215) 555-0144.
For example, Dana Whitfield writes her name, 198-44-2210, and her cell number in these fields. If your W-2 shows a middle initial but your Social Security card spells out the middle name, match the Social Security card, because the City cross-checks identity against federal records. A common mistake here is using a nickname or a maiden name that does not match payroll, which can stall the identity match. People often think the phone number is optional filler, but the Refund Unit uses it to call about fixable errors instead of denying the petition outright.
Home Address, Occupation, City, State, ZIP
This block establishes your residency, which decides whether you even qualify. Enter your current home street address, your job title, and your city, state, and ZIP. Dana enters 412 Maple Ave, occupation Paralegal, Cherry Hill, NJ 08002.
Your address proves you are a nonresident, the gateway to an out-of-city refund. If you have a P.O. box, add the physical street address too, since the City wants to confirm you live outside Philadelphia. The common mistake is listing a Philadelphia address out of habit while claiming nonresident status, which contradicts your refund and triggers a denial. Many filers wrongly believe occupation is decorative; the City uses it to sanity-check whether your job realistically involves out-of-city work.
If Partial Year, Provide Dates (From / To)
This line captures any period when your Wage Tax status changed midyear. Fill the From and To dates only if you started or ended the job, or became or stopped being a resident, during 2025. Write them as 03/01/2025 to 12/31/2025 if you started in March.
Owen, who took a Philadelphia job on March 1, 2025, enters that start date so the City knows to expect less than a full year of wages. If you worked the whole year for this employer, leave it blank. The mistake here is leaving it blank when you only worked part of the year, which makes your workday count look impossible against your wages. Filers often think “partial year” means part-time hours; it actually means a partial period of Wage Tax liability.
Employer, EIN, and Place of Employment
These identify the company that withheld your tax. Enter the employer’s legal name, the EIN from Box b of your W-2, and the city office location where you are based. Dana writes Keystone Legal LLP, EIN 23-4567890, place of employment Philadelphia, PA.
The EIN lets the City match your claim to the employer’s actual Wage Tax payments. File a separate petition for each W-2 if more than one employer over-withheld. The mistake is transposing EIN digits, which breaks the match and freezes the refund. People assume “place of employment” means where they physically sat all year; it means your assigned base of operations, which is what makes the requirement-of-employment test work.
Line 1: Gross Compensation per W-2 (Columns A and B)
This line asks for your total pay, split across the two rate periods. Enter the highest compensation figure from your W-2, usually Medicare wages in Box 5, splitting it between Column A (Jan–Jun) and Column B (Jul–Dec). Dana earned 30,000.00 in Column A and 30,000.00 in Column B.
Use the figure your employer actually applied Wage Tax to, which is generally the largest number on the W-2. If your pay was uneven across the year, split by actual earnings per period, not a flat half. The mistake is using Box 1 federal wages, which exclude 401(k) deferrals that are subject to Wage Tax, understating your base and your refund. Many filers think gross pay equals their take-home; it is the pre-deduction total before taxes and withholding.
Line 1A: Non-Taxable Stock Options Included in Line 1
This line removes stock option income that is not subject to Wage Tax. Enter the amount shown in Box 14, Code V of your W-2, in each column as applicable. If your W-2 shows Code V 5,000.00, you enter 5,000.00.
Stock options reported under Code V are not Philadelphia-taxable, so pulling them out raises your refund. Most filers have 0.00 here, and that is fine. The mistake is leaving Line 1A blank when Code V appears on the W-2, which leaves taxable income inflated and shrinks your refund. People wrongly assume all W-2 income is Wage-Tax taxable; Code V stock options are a clear exception.
Line 1B: Adjusted Gross Compensation
This line is simple math. Subtract Line 1A from Line 1 in each column. Dana has no Code V, so her Line 1B equals her Line 1: 30,000.00 in Column A and 30,000.00 in Column B.
This adjusted figure becomes the base for every later calculation, so accuracy here ripples through the whole form. Double-check the subtraction in both columns. The mistake is doing the math in only one column and copying it to the other, which misstates uneven income. Filers sometimes think this line is optional when Line 1A is zero, but you must still carry the Line 1 figure down.
Line 2A: Number of Days/Hours
This line records how many days or hours the period covers. The salaried form pre-fills 181 Days for Column A and 184 Days for Column B as the standard workday counts, including overtime. Dana keeps the printed 181 and 184 unless her schedule differs.
These counts anchor your out-of-city percentage, so they must reflect your real work calendar. If you track hours instead of days, use hours consistently in every Line 2 box. The mistake is mixing days in one box and hours in another, which produces a nonsense percentage. People assume the pre-printed numbers are fixed; you may override them if your actual schedule differs, as long as you can support it.
Line 2B: Non-Workdays/Hours
This line backs out time you did not work. Add up weekends, vacation, holidays, sick days, and any leave, then enter the total per column. Dana enters 104 non-workdays in each column for weekends and a week of vacation.
Removing non-workdays leaves only actual workdays, the honest base for the out-of-city math. Count carefully, because the City compares this against a normal calendar. The mistake is forgetting weekends, which inflates workdays and distorts your percentage. Filers often think paid vacation counts as a workday because they got paid; for this calculation, leave time is a non-workday.
Line 2C: Number of Actual Workdays/Hours
This line is Line 2A minus Line 2B. It shows the days you truly worked in each period. Dana computes 181 − 104 = 77 workdays in Column A and the same approach in Column B.
This is the denominator of your refund percentage, so it must be exact. If you claimed overtime, follow the overtime note on the reverse of the form. The mistake is arithmetic slips that the City will catch and correct downward, lowering your refund. People confuse actual workdays with scheduled days; only days you genuinely worked belong here.
Line 2D: Days/Hours Worked Outside Philadelphia
This is the line that wins or loses your refund. Enter the number of actual workdays from Line 2C that you spent working outside Philadelphia, and attach the employer-verified, signed list of dates and locations, plus your Telework Agreement if you have one. Dana enters 60 out-of-city days in each column, backed by her signed list.
Only employer-required out-of-city days count under the requirement-of-employment test. Days you worked from home for convenience do not qualify, even with employer permission. The mistake is claiming every remote day without the signed location list, which guarantees the City strikes those days. The big misconception is that the honor system applies here; without the employer-verified attachment, the City disallows the days outright.
Line 2E: Percentage of Time Worked Outside Philadelphia
This line turns your days into a percentage. Divide Line 2D by Line 2C and round to four decimal places, entering it as a percent. Dana divides 60 ÷ 77 = 77.9221% for her period.
This percentage decides how much income becomes non-taxable, so the four-decimal rounding rule matters. Do the division separately in each column. The mistake is rounding to two decimals or flipping the division, which changes your refund. Filers wrongly assume a small rounding gap is harmless; on large salaries it can shift the refund by real dollars.
Line 2F: Non-Taxable Compensation Earned Outside Philadelphia
This line applies your percentage to your pay. Multiply Line 1B by the Line 2E percentage in each column. Dana multiplies 30,000.00 × 77.9221% = 23,376.63 in Column A.
This is the slice of income the City will not tax because you earned it outside the city. Keep each column separate. The mistake is multiplying by the wrong column’s base or percentage, which scrambles the result. People think this number is their refund; it is the non-taxable income, not the cash back.
Line 2G: Non-Reimbursed Business Expenses
This three-part line handles allowable work expenses under Income Tax Regulation Section 204. On Line 2G(i) enter total non-reimbursed expenses and attach PA Schedule UE; on 2G(ii) multiply that by the Line 2E percentage; on 2G(iii) subtract 2G(ii) from 2G(i). Most salaried filers leave all three at 0.00.
These deduct legitimate job expenses your employer did not repay. Without the attached Schedule UE, the City disallows the figure. The mistake is claiming expenses with no schedule, which gets the deduction zeroed out. Filers assume commuting counts; ordinary commuting is not an allowable expense here.
Line 2H: Total Non-Taxable Income and Deductible Expenses
This line adds Line 2F and Line 2G(iii) per column. Dana adds 23,376.63 + 0.00 = 23,376.63 in Column A.
This combined figure is what you remove from taxable pay. Confirm both columns. The mistake is dropping the expense piece or adding across columns. People think this is the final answer; one more subtraction remains.
Line 3: Net Taxable Compensation
This line is Line 1B minus Line 2H. It is the income the City actually taxes. Dana computes 30,000.00 − 23,376.63 = 6,623.37 in Column A.
This is the base the rate gets applied to, so it must be right. Keep columns separate. The mistake is subtracting Line 1 instead of Line 1B, reintroducing stock options. Filers assume a higher Line 3 is bad; it simply reflects taxable city work.
Line 4: Tax Due (Apply the Correct 2025 Rate)
This line applies Philadelphia’s 2025 rates, which changed at midyear. Residents multiply Line 3 Column A by .037500 and Column B by .037400. Nonresidents multiply Column A by .034400 and Column B by .034300. Dana, a nonresident, multiplies 6,623.37 × .034400 = 227.84 in Column A.
The split rates exist because Council lowered the rate on July 1, 2025, so each column uses its own number. The mistake is using one rate for the whole year, which misstates the tax. Filers often grab the resident rate by accident; nonresidents must use the lower .0344/.0343 figures.
Line 5: Total Tax Due
This line adds Line 4 Column A and Column B into one number. Dana adds her two column figures to reach her total true tax of about 455.00.
This is the total Wage Tax you actually owed after the out-of-city reduction. Add carefully across both columns. The mistake is forgetting one column entirely. Filers think Line 5 is the refund; it is the tax owed, which still must be compared to what was withheld.
Line 6: Wage Tax Withheld per W-2
This line reports what was actually taken from your pay. Enter the Philadelphia local Wage Tax from Box 19 of your W-2. Dana enters 2,058.00 from Box 19.
This is the money the employer already sent the City on your behalf. Use Box 19, not Box 17 state tax. The mistake is entering state income tax instead of local Wage Tax, which produces a wildly wrong refund. People confuse Box 19 with the locality name in Box 20; the dollar figure is in Box 19.
Line 7: Refund Requested
This final line is Line 6 minus Line 5. If Line 6 is larger, the difference is your refund. Dana computes 2,058.00 − 455.00 = 1,603.00 refund requested.
This is the actual cash the City sends you. If Line 6 is less than Line 5, you owe the city and must file an Earnings Tax return instead. The mistake is filing a petition that shows a balance due rather than a refund, which is the wrong form for your situation. Filers assume any withholding guarantees a refund; only over-withholding does.
Employer and Employee Certification (Signatures)
Both signature blocks make the petition valid. The employer must certify and sign for nonresident out-of-city claims, and the employee must sign certifying the statements are true. Dana’s HR officer signs the employer block, and Dana signs and dates the employee block legibly.
The City requires the employer signature because, under General Regulations Section 306(2), a refund of erroneously withheld Wage Tax must be requested by the employer for the employee. The mistake is mailing the form with only the employee signature, which voids an out-of-city claim. Filers think their own signature is enough; for days-out-of-city refunds, the missing employer certification is an automatic rejection.
Three Filled-Out Examples Using Real Scenarios
These walkthroughs follow three named filers through the form. Each uses the 2025 rates and the column structure described above.
Scenario 1: Dana, a Nonresident Salaried Employee Working Remotely
Dana lives in Cherry Hill, NJ, works for a Philadelphia law firm that mandated remote work, and earned $60,000 in 2025.
| Form Section | What Dana Enters |
|---|---|
| Home Address / Residency | 412 Maple Ave, Cherry Hill, NJ 08002 (nonresident) |
| Employer / EIN | Keystone Legal LLP / 23-4567890 |
| Line 1 Gross Compensation | 30,000.00 (Col A) and 30,000.00 (Col B) |
| Line 1A Stock Options | 0.00 both columns |
| Line 2D Days Outside Philadelphia | 60 days each column, with signed employer list |
| Line 2E Percentage Outside | 77.9221% |
| Line 3 Net Taxable | 6,623.37 (Col A) |
| Line 4 Tax (nonresident .0344/.0343) | 227.84 (Col A) |
| Line 6 Withheld per Box 19 | 2,058.00 |
| Line 7 Refund Requested | 1,603.00 |
Scenario 2: Marcus, a Commissioned Salesperson
Marcus is a nonresident sales rep who books most deals outside Philadelphia and uses the commissioned employee petition, which allocates by sales rather than days.
| Form Section | What Marcus Enters |
|---|---|
| Form Type | Commissioned Employees petition (not the salaried form) |
| Line 1 Gross Compensation | 45,000.00 (Col A) and 45,000.00 (Col B) |
| Line 2A Total Sales | 900,000.00 |
| Line 2B Sales Outside Philadelphia | 630,000.00 |
| Line 2C Percentage (2B ÷ 2A) | 70.0000% |
| Line 2D Commission Outside (1B × 2C) | 31,500.00 per column |
| Line 2E PA Schedule UE Expenses | 2,000.00 attached |
| Line 3 Net Taxable | 11,500.00 (Col A) |
| Line 6 Withheld per Box 19 | 3,087.00 |
| Line 7 Refund Requested | 2,300.00 (approx.) |
Scenario 3: Aisha, an Income-Based Refund Filer
Aisha is a single mother whose low household income qualifies her for Pennsylvania Schedule SP, so she files the income-based petition and attaches her PA-40 and Schedule SP.
| Form Section | What Aisha Enters |
|---|---|
| Form Type | Income-based Wage Tax refund petition |
| Line 1 Gross Compensation | 24,000.00 split across columns |
| Eligibility Basis | Approved PA Schedule SP forgiveness |
| Attached Documents | W-2, PA-40, PA Schedule SP |
| Resident Status | Philadelphia resident |
| Refund Rate Basis | Difference between standard and reduced income-based rate |
| Line 6 Withheld per Box 19 | 898.00 |
| Refund Type | Partial income-based refund |
| Filing Channel | Philadelphia Tax Center, direct deposit |
| Refund Requested | Reduced-rate difference on full-year wages |
How to File the Completed Form
You can file online or by mail, and the City prefers online. Below is every channel with its details.
Online (Philadelphia Tax Center). File at tax-services.phila.gov by selecting “Request a Wage Tax refund” on the front page. No login is required, there is no filing fee, and you provide banking information for direct deposit. Online petitions process faster, and you can track them with “Where’s my refund?” Keep the on-screen confirmation as your proof of filing.
By mail. Send the signed petition and all attachments to City of Philadelphia Department of Revenue, P.O. Box 53360, Philadelphia, PA 19105. There is no fee, and refunds arrive by paper check only. Allow six to eight weeks for processing, and allow four weeks before the status appears in the online tracker. Mail it certified and keep the receipt and a full copy as your proof of filing.
For help, the Revenue Department Refund Unit answers at (215) 686-6574 or refund.unit@phila.gov. There is no in-person or fax filing channel for this petition; the City has moved all refund requests to online or mail.
What Happens After You File
After you submit, the City verifies your W-2, your employer’s remittances, and your attachments. If everything matches, the Refund Unit approves the claim and issues your refund by direct deposit (online filers) or paper check (mail filers). Online filers usually see faster movement, while paper claims take the full six to eight weeks.
If something is missing or unclear, the Refund Unit may call the daytime number you listed instead of denying the claim outright, which is why that field matters. You can check progress anytime with the “Where’s my refund?” tool on the Tax Center. Paper filers should wait about four weeks before the status appears.
If the City denies part of your claim, it typically explains why, often a missing employer signature or an unverified out-of-city day list. You can correct and refile within the three-year statute of limitations. Keep your full copy and proof of filing in case you need to respond.
Mistakes to Avoid When Filling Out the Form
- Using the salaried form as a commissioned employee, which forces a complete refile and weeks of delay.
- Leaving Line 1A blank when Box 14 Code V appears, which overstates taxable income and shrinks your refund.
- Entering Box 17 state tax on Line 6 instead of Box 19 local Wage Tax, which produces a wrong refund figure.
- Claiming remote days as out-of-city without the employer-verified date-and-location list, which gets those days disallowed.
- Using one tax rate for the whole year, which ignores the midyear rate change and misstates the tax.
- Filing as a resident claiming out-of-city days, which the City denies because residents are taxed everywhere.
- Forgetting the employer signature, which voids any nonresident out-of-city refund under Section 306(2).
- Rounding the Line 2E percentage to two decimals instead of four, which alters the refund on larger salaries.
- Omitting PA Schedule UE while claiming business expenses, which zeroes out the deduction.
- Mailing without your W-2 attached, which makes the petition impossible to verify and stalls it.
- Filing one petition for two employers, when each over-withholding W-2 needs its own separate petition.
- Missing the three-year deadline, which permanently forfeits the refund no matter how valid the claim.
Do’s and Don’ts
Do: – File online for direct deposit and refund tracking, because it is faster than paper. – Attach the employer-verified out-of-city day list, because the City disallows unsupported days. – Split income and rates across Columns A and B, because the 2025 rate changed midyear. – Use Box 19 for withheld tax, because that is the Philadelphia local Wage Tax figure. – File a separate petition per W-2, because the City matches each claim to one employer. – Keep a full copy and proof of filing, because you may need to refile after a partial denial.
Don’t: – Don’t claim convenience remote days, because only employer-required out-of-city work qualifies. – Don’t use Box 1 federal wages on Line 1, because it omits taxable 401(k) deferrals. – Don’t forget the employer signature, because it makes a nonresident refund invalid. – Don’t mix days and hours across Line 2 boxes, because it produces a nonsense percentage. – Don’t use the resident rate as a nonresident, because you will overstate your tax. – Don’t wait past three years, because the statute of limitations ends the claim.
Pros and Cons of Filing on Your Own vs. With Help
| Filing on Your Own | Filing With a Tax Pro |
|---|---|
| Free, since the City charges no filing fee | Costs a fee, but a pro catches column and rate errors |
| Full control over your timeline and details | Saves time on the days-out-of-city math and Schedule UE |
| Online tracking lets you follow it yourself | Helpful when multiple W-2s or commissions complicate the claim |
| Best for simple, single-employer nonresident claims | Best for commissioned or income-based filers with attachments |
| Risk of a denial from one wrong line | Lower rejection risk from missing signatures or schedules |
A pro is worth it when your situation is complex, such as commissioned income, multiple employers, or income-based forgiveness. For a straightforward nonresident remote-work refund, most filers handle the petition fine on their own using the online Tax Center.
Salaried Petition vs. Commissioned Petition
| Salaried/Hourly Petition | Commissioned Petition |
|---|---|
| Allocates income by days worked outside the city | Allocates income by sales made outside the city |
| Line 2D uses out-of-city workdays | Line 2 uses sales outside Philadelphia ÷ total sales |
| Requires employer-verified day-and-location list | Requires sales records supporting the location split |
| Marked “Not to be used by Commissioned Employees” | Built specifically for commission-based pay |
| Best for office and hourly staff | Best for sales reps and brokers |
FAQs
Can residents of Philadelphia get a Wage Tax refund for working outside the city?
No. Philadelphia taxes residents on all wages no matter where they work, so residents cannot claim an out-of-city refund, though they may qualify for an income-based refund instead.
Do I need my employer to sign the refund petition?
Yes. For nonresident out-of-city claims, both employer and employee must sign, because Section 306(2) requires the employer to request the refund on your behalf.
Do I write Box 19 or Box 17 on Line 6 of the form?
Yes, use Box 19. Line 6 asks for Philadelphia local Wage Tax withheld, which sits in Box 19; Box 17 is state income tax and does not belong there.
Do I enter Box 14 Code V on Line 1A?
Yes. Line 1A asks for non-taxable stock options, which appear as Code V in Box 14 of your W-2; leaving it blank overstates your taxable income.
Can I claim work-from-home days I chose for convenience?
No. Only days your employer required you to work outside Philadelphia qualify under the requirement-of-employment test, even if your employer approved remote work.
Do I round the Line 2E percentage to four decimal places?
Yes. The form requires four-decimal rounding on the out-of-city percentage, because two-decimal rounding can change your refund on larger salaries.
Is there a deadline to file the refund petition?
Yes. You must file within three years from the date the tax was paid or due, whichever is later, or the refund is permanently forfeited.
Can I file the Wage Tax refund online?
Yes. File free at the Philadelphia Tax Center by selecting “Request a Wage Tax refund,” with no username needed, and choose direct deposit for faster payment.
Do I need to attach my W-2?
Yes. You must attach the W-2 showing Federal, Medicare, State, and Local wages, because the City cannot verify your wages or withheld tax without it.
Can I file one petition for two employers?
No. You must file a separate petition for each W-2 from an employer that over-withheld, because the City matches each claim to one employer’s remittances.
Is there a filing fee for the refund petition?
No. Neither the online Tax Center nor the mail channel charges a fee to file a Wage Tax refund petition with the Department of Revenue.
Do commissioned employees use the same form as salaried employees?
No. Commissioned employees use a separate petition that allocates income by sales location, and the salaried form states it is not to be used by commissioned employees.
How long does the refund take to process?
Yes, expect a wait; the City asks filers to allow six to eight weeks for processing, with online petitions generally clearing faster than mailed paper claims.
Do I need PA Schedule UE for business expenses?
Yes. Any non-reimbursed business expenses on Line 2G require an attached PA Schedule UE, or the City will disallow the deduction entirely.
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