Payments, Assistance, And Taxes

🇷🇺 РУССКОЯЗЫЧНАЯ ВЕРСИЯ | 🇷🇺 RUSSIAN-LANGUAGE VERSION


Table Of Contents

  1. Disputes and appeals for taxes or water bills
  2. Financial services for residents
  3. Payment plans and assistance programs
  4. Pay your commercial trash fee
  5. Payments from the City
  6. Redeem or replace unclaimed bonds
  7. Resolve judgments, liens, and debts
  8. Taxes
  9. Water bills

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1. Disputes and appeals for taxes or water bills

How to file a dispute or appeal for taxes, water bills, and water service decisions.


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1.1. Appeal a water bill or water service decision

Appeal a water department bill or decision.


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1.2. Dispute a water bill

If you think there’s an error or a problem with your water bill, you can appeal to the Water Revenue Bureau.


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1.3. Petition for a tax appeal

Learn how to appeal a tax assessment, denied refunds, and interest and penalties.


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2. Financial services for residents

Information about counseling, benefits support, affordable bank accounts, and other financial services available to Philadelphia residents.


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2.1. Get free financial counseling

Find out where to get free, high-quality, one-on-one financial counseling.


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2.2. Get free help applying for public benefits

How to receive free, one-on-one help applying for public benefits.


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2.3. Get free tax preparation assistance for qualifying taxpayers

Information about when and where Philadelphia residents can file their taxes for FREE.


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2.4. Open a safe and affordable bank account

Learn how to open a bank account and avoid high-cost financial services.


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3. Payment plans and assistance programs

Information about programs to help Philadelphia residents and businesses with their taxes and water bills.


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3.1. Income-based programs for residents

Information about a number of income-based assistance options for qualifying residents and business owners.


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3.2. Other payment plans and programs

Information about other tax and water bill programs, including the Homestead exemption.


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3.3. Programs for businesses

Information about programs to help businesses stay current or catch up on their City taxes.


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3.4. Senior citizen programs

Reductions in tax liability and water bill amounts for age-eligible residents.


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4. Pay your commercial trash fee

How to pay for trash and recycling pickup at small commercial and multi-unit properties. This used to be called the refuse collection fee.


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5. Payments from the City

Information about getting paid by the City, including enrolling in direct deposit, tracking payments, and asking about checks.


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5.1. Enroll in direct deposit as a vendor or a foster parent

Instructions for vendors and foster parents to enroll in ACH payments.


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5.2. Get a fire insurance escrow payment

After securing your fire damaged property, you can get a check for leftover insurance claim funds held by the City.


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5.3. Inquire about a City-issued check

The City Treasurer’s Office can help you replace a lost or damaged City-issued check or get a copy of a canceled one.


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5.4. Track vendor payment

Track payments the City owes you as a vendor or foster parent.


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6. Redeem or replace unclaimed bonds

How to redeem or replace unclaimed municipal bonds.


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7. Resolve judgments, liens, and debts

Steps the City will take to ensure that people pay bills and taxes. Includes both enforcement measures and ways to pay outstanding judgment.


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7.1. Contact a collection agency to resolve a debt

Describes when the City uses collection agencies to help collect delinquent taxes, and provides links to the agencies the City uses.


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7.2. Pay outstanding tax balances

How to pay an outstanding tax balance and who to contact if you need to set up a payment plan.


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7.3. Prevent sequestration of your property due to unpaid debts

Details on the Real Estate Tax Sequestration Program, in which the City has a third party take over management of a tax-delinquent property.


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7.4. Resolve bills or liens for work done by the City on a property

How to resolve unpaid bills or liens for work done by the City on a property.


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7.5. Resolve tax liens and judgments

How to obtain a lump sum payoff of business, income, and Wage Tax liens and judgments.


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7.6. Resolve water liens and judgments

How to resolve outstanding water liens or judgments before selling or refinancing a Real Estate property (payoff requests).


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7.7. Use code enforcement numbers to request a payoff

How to understand City of Philadelphia judgment and lien numbers in order to submit a payoff request.


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8. Taxes

Learn how to file and pay taxes, get refunds, apply for relief programs, and find more information about different types of taxes.


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8.1. Access the Philadelphia Tax Center

Visit the Philadelphia Tax Center to file and pay taxes online.


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8.2. Business taxes

Information about filing and payment for different types of business taxes, business tax credits, and payment agreements for businesses.


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8.2.1. Apply for the Voluntary Disclosure Program for overdue taxes

Requirements for when a business comes forward to register, file, and pay for taxes owed.


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8.2.2. Business taxes by type

Tax types and payment information for businesses that are located or operating in Philadelphia.


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8.2.2.1. Amusement Tax

Information about taxes that are imposed on admission fees for attending any amusement in Philadelphia.


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8.2.2.2. Business Income and Receipts Tax (BIRT)

Tax requirements for individuals, partnerships, associations, limited liability companies, and corporations engaged in for-profit activity.


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8.2.2.3. Development Impact Tax

Tax requirements for new construction or improvements of residential buildings in Philadelphia.


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8.2.2.4. Hotel Tax

Details about what the Hotel Tax is, who needs to pay it, and in what circumstances.


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8.2.2.5. Liquor Tax

Tax requirements that apply to the sale of liquor, wine, or malt and brewed beverages in Philadelphia.


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8.2.2.6. Mechanical Amusement Tax

Tax information for owners or operators of for-profit amusement or entertainment devices.


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8.2.2.7. Net Profits Tax

Tax requirements imposed on net profits from the operation of a trade, business, profession, enterprise, or other activity.


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8.2.2.8. Outdoor Advertising Tax

Tax requirements that apply to the rental or purchase price of space used for outdoor advertising signs.


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8.2.2.9. Parking Tax

Details about what the Parking Tax is, who needs to pay it, and when.


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8.2.2.10. Philadelphia Beverage Tax

Details about what the Philadelphia Beverage Tax (PBT) is, who needs to pay it, and when. Official tax regulations are provided.


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8.2.2.11. Sales, Use, and Hotel Occupancy Tax

Tax requirements that apply to taxable goods and services by retailers and service providers.



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8.2.2.13. Use and Occupancy Tax

Tax requirements for owners or landlords whose property is used for business purposes in Philadelphia.


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8.2.2.14. Valet Parking Tax

Information about taxes applied to the use of valet parking services in Philadelphia.


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8.2.2.15. Vehicle Rental Tax

Details about what the Vehicle Rental Tax is, who needs to pay it, and when.


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8.2.2.16. Wage Tax (payments from employers)

Instructions for taxes that apply to payments a person receives from an employer in return for work or services.


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8.2.3. Set up a payment agreement for your business or income taxes

If you’re behind on paying your taxes, the Department of Revenue will work with you to arrange a payment agreement.


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8.2.4. Submit an Offer in Compromise to resolve your delinquent business taxes

How to submit an Offer in Compromise for payment of less than the full tax debt you owe.


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8.3. Filing and paying your taxes

Filing and payment methods, instructions, interest rates, and penalties related to City of Philadelphia taxes.


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8.3.1. Apply for the electronic funds transfer (EFT) program

Requirements and instructions for enrolling in the ACH credit program for paying taxes.


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8.3.2. How to file and pay City taxes

Instructions for filing and paying your taxes online, by phone, in person, by mail, and through Modernized e-Filing.


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8.3.3. Interest, penalties, and fees

Current interest rates, penalty amounts, and fees that the City applies to late tax returns and delinquent payments.


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8.3.4. Make an appointment to pay City taxes or a water bill in person

How to schedule an appointment to pay a bill, or other City fee, in person at the Municipal Services Building (MSB).


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8.3.5. Use Modernized e-Filing (MeF) for City taxes

Vendors that allow you to e-file your City taxes.


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8.4. Get a tax account

You need a tax account in order to pay business taxes, and the Earnings and Wage Tax.


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8.5. Get tax clearance

Instructions for how to get a tax clearance certificate when one is requested by the City.


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8.6. Income taxes

Tax requirements for anyone who is paid for work performed in Philadelphia, or for Philadelphia residents receiving unearned income.


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8.6.1. Earned Income Tax Credit (EITC) resources

Information for workers, community groups, and employers about the federal Earned Income Tax Credit (EITC). The EITC is not a City program.


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8.6.2. Earnings Tax for employees

Tax filing and payment details for people who work in Philadelphia but don’t have City Wage Tax withheld from their paycheck.


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8.6.3. Request a Wage Tax refund

Claim a refund on Wage Taxes paid to the City. Instructions are for salaried and commissioned employees as well as income-based refunds.


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8.6.4. School Income Tax

Tax details for Philadelphia residents who receive unearned income. Includes instructions for printing your payment voucher.


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8.7. Property and real estate taxes

Tax information for owners of property located in Philadelphia, including tax rates, due dates, and applicable discounts.


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8.7.1. Appeal a property assessment

Due dates and instructions for challenging a property assessment that you believe is incorrect.


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8.7.2. Get a property tax abatement

Guidelines for determining which Real Estate Tax abatements you can get for your property.


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8.7.3. Get Real Estate Tax relief

Assistance programs available for owner-occupied households.


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8.7.4. Look up your property tax balance

Find the amount of Real Estate Tax due for a property in the City of Philadelphia, and make payments on outstanding balances.


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8.7.5. Real Estate Tax

Rates, due dates, discounts, and exemptions for the City’s Real Estate Tax, which must be paid by owners of property in Philadelphia.


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8.7.6. Realty Transfer Tax

Requirements and rates related to the Realty Transfer Tax, which applies to the sale or transfer of real estate located in Philadelphia.


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8.7.7. Report a change to lot lines for your property taxes

How to report a change in property divisions to the Office of Property Assessment.


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8.8. Refunds

Forms and instructions for requesting a refund on City taxes, water bills, and other fines or fees.


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8.8.1. Request a Real Estate Tax refund

Form and instructions for claiming a refund on excess Real Estate Tax paid to the City.


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8.8.2. Request a refund for City taxes or water bills

Requirements, timelines, and forms for requesting a refund on all City taxes, bills, fines, and fees except the Wage Tax.


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8.8.3. Request a refund for taxes paid to local jurisdictions

Claim a refund for taxes you paid on the same income to both the City of Philadelphia and another local jurisdiction outside Pennsylvania.


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8.8.4. Request a technical (or private letter) ruling for unusual tax circumstances

Information about “private letter” rulings, where taxpayers request interpretation of their tax situation from Revenue. Also lists fees.


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8.8.5. Request a Wage Tax refund

Claim a refund on Wage Taxes paid to the City. Instructions are for salaried and commissioned employees as well as income-based refunds.


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8.8.6. Tax forms and instructions

Forms and instructions to use when filing City tax returns. Forms include supplementary schedules and worksheets from 2009 to present.


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8.9. Tax credits

Eligibility guidelines and application details for City tax credits.


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8.9.1. Business tax credits

Types of City tax credits available to businesses, including eligibility guidelines and application details.


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8.9.2. Resident tax credits

Tax credits available to Philadelphia residents, including eligibility guidelines and application details.


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9. Water bills

Information about paying or disputing a water bill, applying for assistance programs, and setting up payment plans.


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9.1. Pay a water bill

Instructions and fees for accessing and paying your water and sewer services bill online.


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9.2. Search for water liens

How to search for details about existing liens on water accounts, including meter and repair charges, as well as HELP accounts.


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9.3. Water bill affordability, assistance programs, and payment plans

Get help paying for your water bill, find ways to reduce your bill, or set up a payment plan.


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9.3.1. Apply for the senior citizen water bill discount

The City offers a discount on water and sewer bills for senior citizens who meet age and income requirements. Find out how to apply.


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9.3.2. Apply for water bill customer assistance

Learn more about the different programs available to help you with your water bill, and start your application.


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9.3.3. Set up a water bill payment plan

Information about payment agreements available to water bill customers.


🇷🇺 РУССКОЯЗЫЧНАЯ ВЕРСИЯ | 🇷🇺 RUSSIAN-LANGUAGE VERSION