The Philadelphia Business Income & Receipts Tax (BIRT) is the city’s main business tax, and every individual, partnership, LLC, association, or corporation doing business for profit inside Philadelphia must file it with the Philadelphia Department of Revenue. You file the Tax Year 2025 BIRT or BIRT-EZ return (instructions revised January 2026) by April 15, 2026, and the tax has two parts that both must be reported: a gross receipts tax and a net income tax.
The form trips people up because it taxes the same business twice on two different measures, and a single wrong election or a skipped schedule can freeze your account or trigger a non-filer penalty. A big change matters this year. As of Tax Year 2025, the City eliminated the old $100,000 gross receipts exemption, so every business operating in Philadelphia must now file a BIRT return even if it earned less than $100,000 and owes nothing. Late or missing returns can cost you fines, court costs, and even suspension of your Commercial Activity License.
Here is what you will learn in this guide:
- 📋 Which form to use, BIRT-EZ or the long-form BIRT, and the exact line-by-line entries for each.
- 🧮 How to calculate both the gross receipts tax (1.410 mills) and the 5.71% net income tax without double-counting.
- 👥 Three real filer walkthroughs, from a tiny sole proprietor to a multi-state company that must apportion income.
- 🗂️ The documents and account numbers to gather before you open the form so you never stall mid-return.
- ⚠️ The field-level mistakes that cause holds, bills, and penalties, plus how to avoid each one.
What the BIRT Is and Who Must File It
The Business Income & Receipts Tax is Philadelphia’s tax on the privilege of doing business in the city, and it is built from two separate pieces that you add together. The first piece is a tax on gross receipts, charged at 1.410 mills, which means $1.410 for every $1,000 of receipts sourced to Philadelphia. The second piece is a tax on taxable net income, charged at 5.71% for Tax Year 2025. You must file and pay both parts on the same return, because the City treats them as one combined liability under tax code 24.
The tax exists to make every for-profit operation that benefits from the Philadelphia market pay its share, and the Department of Revenue is the agency that receives and processes the return. The authority comes from the Philadelphia BIRT regulations, and the deadline that governs everything is April 15 for the prior calendar year’s activity. The penalty that follows non-compliance is steep, with interest plus a penalty of 1.25% of the unpaid tax for each month it stays unpaid, and a possible Commercial Activity License suspension on top.
Almost everyone with business activity in Philadelphia is in scope. That includes individuals, partnerships, associations, LLCs, and corporations, plus people engaged in commercial or residential real estate rental, and estates or trusts running a for-profit activity in the city. Maria Lopez, who rents out two duplexes in Fishtown, must file even though she thinks of herself as a landlord and not a business. The new rule for 2025 is blunt: if you operate in Philadelphia, you file, even with under $100,000 in receipts and even if you owe zero. If you hold a Commercial Activity License but did no business, you still file and tell the City no business occurred, or you risk a non-filer notice and court costs.
Before You Start: Documents and Information You Need
Gather everything below before you open the return, because the BIRT pulls numbers from your federal return, your accounting records, and your City tax account all at once. Missing one item is the most common reason filers stop halfway and file late.
- Your Philadelphia tax account number. The City matches your return to this number, and entering the wrong one posts your payment to the wrong account and triggers a non-filer notice on the right one.
- Your Commercial Activity License (CAL) number. You cannot legally operate in Philadelphia without an active CAL, and the return ties to it; a missing CAL can stall processing.
- Your federal EIN or Social Security Number. The City cross-checks this against IRS and SSA records, so a mismatch puts a hold on your return.
- Your completed federal income tax return. BIRT net income starts from federal taxable income (Schedule C, 1065, 1120, or 1120-S), so you need it finished first or your net income line will be wrong.
- Total gross receipts for 2025. This is every dollar your business took in, before expenses, and it feeds the gross receipts tax base; understating it is a frequent audit trigger.
- A breakdown of receipts inside vs. outside Philadelphia. If any sales happen outside the city, you need this split to apportion correctly and to know whether you file BIRT or BIRT-EZ.
- Your prior-year BIRT return. It tells you which net income method you elected (Method I or Method II), and the City requires you to keep using the same one.
- Records of any net operating losses. Losses from 2022 forward carry forward up to 20 years, and you need the running balance to claim them; lose the records and you lose the deduction.
- Estimated payments and credits already made. These reduce what you owe, and forgetting them means you overpay or trigger a false balance-due notice.
- Bank account or card for payment. Anyone owing $5,000 or more must pay electronically, so you need banking details ready for the Tax Center.
Where to Get the Form and How to Access It
You can get the 2025 BIRT and BIRT-EZ forms from the Department of Revenue’s tax forms and instructions page, where each form and its instruction packet is posted as a downloadable PDF. Always confirm you have the 2025 version, identified by the January 2026 revision date in the instructions, because using a prior-year form with old rates is a top reason returns get rejected. The City posts a fresh form every year, and the rates change, so last year’s PDF will compute the wrong tax.
The faster path is the Philadelphia Tax Center, the City’s online portal where you create a username and password to file, pay, and amend the BIRT electronically. The portal walks you through the same fields, calculates the math, and lets you request direct-deposit refunds. Marcus Webb, filing his first BIRT, registers as a new taxpayer on the Tax Center, while his accountant logs in under a separate tax-professional profile.
If you prefer paper, you can still print the form and mail it, but you must neatly print or type all entries, file only the schedules your business needs, and never staple, fold, or submit photocopies. Do not attach copies of your federal return. Remember that if you owe $5,000 or more, paper is not an option for payment; you must pay electronically.
Step-by-Step: How to Fill Out the BIRT-EZ and BIRT Line by Line
This is the heart of the form, and it splits into two tracks. If all of your business is conducted or located within Philadelphia, you file the shorter BIRT-EZ. If your business is conducted or located both in and out of Philadelphia, you file the regular (long-form) BIRT with the right combination of Schedules A through E. Below, every field gets its own walkthrough.
Choosing BIRT-EZ vs. Regular BIRT (Threshold Decision)
In plain English, this first step asks one question: is 100% of your business activity inside Philadelphia? If yes, you file BIRT-EZ; if no, you file the long-form BIRT and apportion. To answer it, look at where your sales are sourced and where your property and payroll sit, then check your Schedule C-1 apportionment percentage. Jasmine Ortega, who sells only from her South Philly bakery, has 100% Philadelphia activity and files BIRT-EZ.
A nuance catches manufacturers, wholesalers, and retailers. Even if you are 100% in Philadelphia, if you use the “Alternate Receipts Tax Computation” on Schedule E, you must file the long-form BIRT with Schedule C-1 calculated to 100%, not the BIRT-EZ. A common mistake is filing BIRT-EZ when you actually have out-of-city sales, which the City can detect and then disallow your apportionment, billing you the full Philadelphia tax. The misconception here is that BIRT-EZ is just a “simpler” optional version; it is not optional, it is required when activity is 100% in-city and you are not using Schedule E.
BIRT-EZ Identification Block (Name, Account Number, EIN/SSN, Tax Year)
This block asks who you are and which year you are filing for. Enter your business name exactly as registered with the City, your Philadelphia tax account number, your federal EIN or SSN, and the tax year 2025. Type your legal entity name the way it appears on your Commercial Activity License, because the City matches it against your account record. Jasmine Ortega enters Ortega Bakery LLC, account 1234567, EIN 12-3456789, tax year 2025.
A nuance applies if you changed your entity type during the year, such as moving from a sole proprietorship to an LLC; you may need a new account number and a separate Change Form. A common mistake is entering an SSN when the business actually has an EIN on file, which causes the return to mismatch and sit unprocessed. The misconception is that the “name” field is cosmetic; in reality, a name that does not match the account can hold your entire return.
BIRT-EZ Line 1 – Taxable Gross Receipts
This line asks for the total receipts your business earned from Philadelphia activity during 2025. Enter the full dollar amount of receipts, before subtracting any expenses, rounded to the nearest dollar with no commas needed in the portal. Jasmine Ortega writes 185,000 because her bakery took in $185,000 in sales for the year. Because she is 100% in Philadelphia, every dollar of receipts is taxable here.
A nuance arises with excluded receipts, such as certain port-related or PUC/ICC-regulated activities; if you exclude an amount here, you must also exclude it on the net income side. A common mistake is reporting net sales after refunds incorrectly or omitting cash sales, which understates the base and invites an audit assessment. The misconception is that the old $100,000 exemption still shields the first chunk of receipts; for 2025 that exemption is gone, so the entire amount is taxed.
BIRT-EZ Line 2 – Gross Receipts Tax Due
This line is the math step that multiplies your taxable receipts by the gross receipts rate. Multiply Line 1 by 0.001410 (the 1.410 mills rate) to get the tax, then enter the result. Jasmine Ortega multiplies 185,000 by 0.001410 and writes 260.85 (often rounded to 261). The portal does this automatically when you file online, but on paper you must compute it yourself.
A nuance is that the gross receipts tax is owed even if your business lost money for the year, because it is based on receipts, not profit. A common mistake is using the prior-year rate of 1.415 mills, which over- or understates the tax and can generate a correction notice. The misconception is that a money-losing business owes nothing; the gross receipts portion still applies regardless of profit.
BIRT-EZ Net Income Section (Lines for Net Income and Tax)
This section asks for your taxable net income and applies the 5.71% income rate. Start from your federal taxable income for the business, make the Philadelphia adjustments noted in the instructions, enter the result as taxable net income, then multiply by 0.0571. Jasmine Ortega reports 40,000 of net income, multiplies by 0.0571, and writes 2,284 as her net income tax. She then adds the gross receipts tax and net income tax to reach her total BIRT.
A nuance involves net operating losses; if you had a loss in a prior year from 2022 onward, you can carry it forward up to 20 years to reduce this income. A common mistake is starting from federal net income without the required Philadelphia adjustments, which produces the wrong taxable figure and an eventual bill. The misconception is that you pick whichever income number is smaller each year; in truth, you must keep using the same method (Method I or Method II) you elected on your first return.
BIRT-EZ Total Tax, Payments, and Balance Due Lines
This final block adds your two taxes, subtracts payments and credits, and shows what you owe or overpaid. Add the gross receipts tax and the net income tax to get total tax, then subtract estimated payments, prior credits, and any tax credits to reach the balance due or overpayment. Jasmine Ortega adds 261 and 2,284 for a total of 2,545, subtracts her $0 in prior payments as a first-time filer, and owes 2,545. She owes no estimated payment for 2026 because this is her first BIRT filing.
A nuance is the refund choice; filing online lets you request direct deposit, while paper filers get a paper check unless they later submit an ACH Approval Form. A common mistake is forgetting to subtract estimated payments already made, which makes you pay twice. The misconception is that a small balance can be ignored; even small unpaid amounts accrue 1.25% monthly penalty plus interest.
Regular BIRT – Schedule A or Schedule B (Net Income Computation)
On the long-form BIRT, this is where you compute net income, and you must use either Schedule A (Method I, Form 24715) or Schedule B (Method II, Form 24415). Pick the schedule that matches the method you elected on your very first BIRT return, complete only that one, and carry the result forward. David Chen, whose consulting firm works in Philadelphia and New Jersey, completes Schedule B because his first return used Method II.
A nuance is that Method I generally follows federal taxable income while Method II uses a different statutory computation, and switching without permission is not allowed. A common mistake is filing both Schedule A and Schedule B, which the City rejects because you may file only one. The misconception is that you can change methods year to year to lower tax; the City locks you into your original election.
Regular BIRT – Schedule C-1 (Apportionment)
Schedule C-1 asks how much of your business belongs to Philadelphia when you operate in more than one place. Complete it whenever you apportion income, using the receipts factor to find your Philadelphia percentage, and attach it to the return. David Chen calculates that 60% of his receipts are sourced to Philadelphia, so he enters 60% on Schedule C-1 and applies that to his income and receipts.
A nuance is the 100% rule; if Line 3 of Schedule C-1 equals 100%, you must file BIRT-EZ instead of the long form, unless you are a manufacturer, wholesaler, or retailer using Schedule E. A common mistake is leaving Schedule C-1 out of the return, which lets the City disallow your apportionment and bill you as if 100% of your income were taxable in Philadelphia. The misconception is that apportionment is optional paperwork; without it, you can owe far more tax than you should.
Regular BIRT – Schedules D and E (Adjustments and Alternate Receipts)
Schedules D and E handle special computations, with Schedule E covering the Alternate Receipts Tax Computation for manufacturers, wholesalers, and retailers. Use Schedule E only if you qualify for the alternate receipts method, and in that case file the long-form BIRT with Schedule C-1 set to 100%. Priya Nair, who runs a Philadelphia wholesale distributor, uses Schedule E to compute her receipts tax under the alternate method.
A nuance is the coordinated exclusion rule; if you exclude port-related or PUC/ICC receipts on the receipts schedule, you must exclude the matching amount on the net income schedule too. A common mistake is using Schedule E while also filing BIRT-EZ, which is not permitted. The misconception is that the alternate computation always lowers tax; it only helps specific manufacturing, wholesale, and retail fact patterns.
Regular BIRT – Estimated Payment Line (Next Year’s Tax)
This line asks for the estimated BIRT payment toward your next year’s return. For most existing businesses, enter 100% of the current year’s tax from Line 3 before credits, because that is the required estimate. David Chen, in his fourth year of filing, enters an estimate equal to 100% of his 2025 Line 3 tax to cover 2026.
A nuance protects new and recently-required filers; if you were not required to file BIRT in 2022, 2023, or 2024, you do not owe an estimated payment toward 2026. A common mistake is entering an estimate lower than Line 3, which can get you billed extra interest and penalty if you end up owing. The misconception is that the estimate is optional; for established businesses it is mandatory and is part of the same April 15 payment.
Three Filled-Out Examples Using Real Scenarios
Below are three named filers walked through the form from start to finish, covering the most common fact patterns.
Scenario 1: Maria Lopez, First-Year Sole Proprietor Under $100,000
Maria Lopez started a freelance graphic-design business in Philadelphia in 2025 and earned $48,000 in receipts with $30,000 of net income. She files BIRT-EZ because all her work is in the city, and even though she is under $100,000, the 2025 rules require her to file.
| BIRT-EZ Section | What Maria Enters |
|---|---|
| Business name | Lopez Design |
| Tax account number | 2233445 |
| EIN/SSN | SSN xxx-xx-1234 |
| Tax year | 2025 |
| Line 1 – Taxable gross receipts | 48,000 |
| Line 2 – Gross receipts tax (×0.001410) | 68 |
| Net income | 30,000 |
| Net income tax (×0.0571) | 1,713 |
| Total BIRT due | 1,781 |
| Estimated payment for 2026 | 0 (first-year filer) |
Scenario 2: Jasmine Ortega, Single-Location LLC With Tax Due
Jasmine Ortega runs Ortega Bakery LLC entirely in South Philadelphia, with $185,000 in receipts and $40,000 in net income. She files BIRT-EZ and pays both tax components.
| BIRT-EZ Section | What Jasmine Enters |
|---|---|
| Business name | Ortega Bakery LLC |
| Tax account number | 1234567 |
| EIN | 12-3456789 |
| Line 1 – Taxable gross receipts | 185,000 |
| Line 2 – Gross receipts tax (×0.001410) | 261 |
| Net income | 40,000 |
| Net income tax (×0.0571) | 2,284 |
| Total BIRT due | 2,545 |
| Payment method | eCheck on Philadelphia Tax Center |
Scenario 3: David Chen, Multi-State Firm That Must Apportion
David Chen owns a consulting firm working in Philadelphia and New Jersey, with $500,000 in total receipts and 60% sourced to Philadelphia. He files the regular BIRT with Schedule B and Schedule C-1.
| Regular BIRT Section | What David Enters |
|---|---|
| Business name | Chen Consulting Inc. |
| Tax account number | 9988776 |
| EIN | 98-7654321 |
| Net income method | Schedule B (Method II) |
| Schedule C-1 apportionment | 60% |
| Philadelphia taxable receipts | 300,000 |
| Gross receipts tax (×0.001410) | 423 |
| Apportioned net income | 72,000 |
| Net income tax (×0.0571) | 4,111 |
| Total BIRT + 2026 estimate | total 4,534 plus 100% estimate |
How to File the Completed BIRT
The BIRT offers two filing channels, and the City strongly prefers the online portal for speed and accuracy.
File online (Philadelphia Tax Center). Go to the Philadelphia Tax Center to file and pay. Filing is free, and you can pay by eCheck at no cost or by credit/debit card for a fee; if you owe $5,000 or more you must pay electronically. Online returns process fastest, and you can request a direct-deposit refund. Keep the confirmation number the portal gives you as your proof of filing.
File by mail (paper return, no refund requested). Mail your completed return to Philadelphia Dept. of Revenue, P.O. Box 1660, Philadelphia, PA 19105-1660. There is no filing fee, but mailed returns take longer to process. Do not enclose your payment with the return; send payment separately. Keep a certified-mail receipt as proof of timely filing.
Pay by mail. Send payments with a payment coupon to Philadelphia Dept. of Revenue, P.O. Box 1393, Philadelphia, PA 19105-1393. Accepted methods are check or money order with the voucher. Keep a copy of the check and voucher as proof of payment.
Request a refund by mail. If your paper return requests a refund, mail it to Philadelphia Dept. of Revenue, P.O. Box 1137, Philadelphia, PA 19105-1137, and if you are filing both a BIRT and NPT refund, mail them together or the refund may be denied. Paper refunds arrive as a paper check unless you later file an ACH Approval Form. Keep your mailing receipt.
What Happens After You File
After you file, the Department of Revenue matches your return to your tax account by name, account number, and EIN/SSN, then posts your payment. If everything matches and is paid, your account shows current, and an online filing usually processes within a few weeks. Marcus Webb sees his confirmation number immediately and his balance update online shortly after.
If you requested a refund, online filers can receive direct deposit, while paper filers receive a check after processing, which takes longer. If there is a mismatch, a missing schedule, or an underpayment, the City sends a notice and may bill interest and a 1.25% monthly penalty on any unpaid tax. A disallowed apportionment, from a missing Schedule C-1, can produce a much larger bill than expected.
Remember the forward-looking piece. Established businesses owe an estimated payment toward 2026 equal to 100% of the 2025 tax, due with the April 15 return, while first-time and newly-required filers owe no estimate this year. If you stop doing business in Philadelphia, close your account with a Change Form, or you will keep getting filing obligations and non-filer notices.
Mistakes to Avoid When Filling Out the BIRT
- Skipping the return because you earned under $100,000. The 2025 rules require every operating business to file, so skipping it triggers a non-filer notice and court costs.
- Using a prior-year form. Old forms carry old rates (1.415 mills, 5.81%), which miscalculates your tax and generates a correction notice.
- Filing both Schedule A and Schedule B. Only one net income method is allowed, so filing both gets the return rejected.
- Switching net income methods. Changing from your original Method I or II election without permission causes a reassessment.
- Leaving out Schedule C-1 when apportioning. The City disallows your apportionment and bills you as if 100% of income were Philadelphia-taxable.
- Filing BIRT-EZ with out-of-city sales. This overstates your Philadelphia base or triggers disallowed apportionment and a bill.
- Reporting only net income and skipping gross receipts. Both parts are required, and omitting the receipts tax produces an underpayment.
- Forgetting net operating loss carryforwards. You lose a legitimate deduction and overpay.
- Entering the wrong account number or EIN. A mismatch puts a hold on your return and posts payments to the wrong account.
- Ignoring the estimated payment. Established filers who underpay the estimate get billed extra interest and penalty.
- Mailing payment inside the return envelope. Payments must go separately, or processing is delayed.
- Assuming a loss means no tax. The gross receipts tax is owed regardless of profit.
Dos and Don’ts
Do: – Do confirm the form is the 2025 version because rates change yearly and the wrong year miscomputes your tax. – Do file even if you owe nothing, since the 2025 rules require it and protect you from non-filer penalties. – Do report both tax parts, because the City treats gross receipts and net income as one combined liability. – Do keep the same net income method, as the City locks you into your first election. – Do file online for $5,000+ liabilities, since electronic payment is mandatory at that level. – Do save your confirmation or mailing receipt as proof you filed on time.
Don’t: – Don’t file BIRT-EZ if you have out-of-city activity, because you must apportion on the long form. – Don’t omit Schedule C-1 when apportioning, or the City bills you on 100% of income. – Don’t enclose payment with a mailed return, since payments process separately. – Don’t ignore the estimated payment, because underpaying triggers interest and penalty. – Don’t use an SSN when an EIN is on file, as the mismatch holds your return. – Don’t leave an inactive CAL open, or you must keep filing returns to avoid notices.
Pros and Cons of Filing on Your Own vs. With Help
| Filing on Your Own | Filing With a Professional |
|---|---|
| Free using the Philadelphia Tax Center, which saves preparer fees. | Costs a fee, but the preparer handles the math and elections. |
| Fast for simple, 100%-in-city BIRT-EZ returns. | Better for apportionment, Schedule C-1, and multi-state activity. |
| You learn your own numbers and stay in control. | Reduces the risk of a disallowed apportionment bill. |
| Risk of choosing the wrong form or method without guidance. | Helps with net operating loss tracking over 20 years. |
| You may miss credits you qualify for. | Knows current rates and the 2025 exemption-elimination rules. |
The City also offers a Free Business Tax Preparation Program through the Department of Commerce to help businesses adjust to the loss of the exemption.
Key Agencies, Statutes, and Related Forms
Several entities interact with the BIRT, and knowing each one helps you file correctly. The Philadelphia Department of Revenue writes the rules, receives the return, and processes payments, while the Philadelphia Tax Center is the portal that hosts online filing. The BIRT regulations provide the legal authority, and the U.S. Supreme Court’s South Dakota v. Wayfair decision shapes economic nexus, so an out-of-city business with at least $100,000 in Philadelphia receipts in a twelve-month period owes BIRT.
The BIRT also sits next to other City taxes. The Net Profits Tax (NPT) applies to residents and to partnerships, LLCs taxed as partnerships, and sole proprietors, so it is possible to owe both BIRT and NPT, while corporations are not subject to NPT. Financial businesses and regulated industries file a separate BIRT-HJ return, which only the Tax Center or paper form can produce.
FAQs
Do I still have to file if my business made under $100,000?
Yes. As of Tax Year 2025, Philadelphia eliminated the $100,000 exemption, so every business operating in the city must file a BIRT return even with low receipts and even if no tax is due.
Do I file both the gross receipts and net income parts?
Yes. The BIRT has two components, 1.410 mills on gross receipts and 5.71% on net income, and both must be filed on the same return as one combined liability.
Should I file BIRT-EZ or the regular BIRT?
Yes, file BIRT-EZ if 100% of your business is in Philadelphia; file the regular BIRT with Schedules A–E if you operate both in and out of the city and must apportion income.
Do I write my SSN or my EIN in the identification block?
No single rule fits all; use the number the City has on file for your account, which is your EIN if your business has one, because a mismatch holds your return.
Do I report receipts before or after subtracting expenses on Line 1?
No, never subtract expenses on Line 1; report total gross receipts before any expenses, because the receipts tax is based on gross income, not profit.
Do I owe the gross receipts tax if my business lost money?
Yes. The gross receipts portion is owed regardless of profit, so a money-losing business still pays the 1.410 mills receipts tax on its Philadelphia receipts.
Do I have to use the same net income method every year?
Yes. You must keep using the method, Schedule A (Method I) or Schedule B (Method II), that you elected on your first BIRT return, and you cannot switch freely.
Do I need to attach Schedule C-1 if I apportion?
Yes. You must complete and attach Schedule C-1 whenever you apportion income, or the City can disallow your apportionment and bill you on 100% of your income.
Do first-time filers owe an estimated payment for next year?
No. If you were not required to file BIRT in 2022, 2023, or 2024, you do not owe an estimated payment toward your 2026 return.
Do I have to pay electronically?
Yes, if you owe $5,000 or more for the BIRT you must pay electronically through the Philadelphia Tax Center; smaller amounts may be paid by mail with a voucher.
Do I get an automatic extension to file?
Yes. The City automatically grants up to a 60-day filing extension, which can be matched to a federal extension, but an extension to file is never an extension to pay.
Do I still file if I had a Commercial Activity License but did no business?
Yes. If you hold an active CAL but did no business, you must file the BIRT and tell the City no business occurred, or close the account with a Change Form to stop the obligation.
Do I mail my payment with my paper return?
No. Never enclose payment with a mailed return; send the return to P.O. Box 1660 and the payment with a coupon separately to P.O. Box 1393.
Do I have to file BIRT and NPT refund requests together?
Yes. If you request refunds on both BIRT and NPT, both returns must be mailed together to P.O. Box 1137, or your refund request may be denied.
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