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2015 BIRT Return Philadelphia

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CITY OF PHILADELPHIA - DEPARTMENT OF REVENUE
2015 BUSINESS INCOME & RECEIPTS TAX

DUE DATE: APRIL 18, 2016

Taxpayer Name and Address

City Account Number

EIN

SSN

Taxpayer E-mail Address

If your business terminated in 2015, enter the termination date AND file a CHANGE FORM.

Under penalties of perjury, I swear that I have reviewed this return and accompanying statements and schedules, and to the best of my knowledge and belief, they are true and complete.

Taxpayer Signature

Date

Phone #

Preparer Signature

Date

Phone #

Computation of Tax Due or Overpayment

Enter amounts as applicable to your return.

1. Net Income Portion of Tax

2. Gross Receipts Portion of Tax

3. Tax Due for the 2015 Business Income & Receipts Tax

4. Mandatory 2016 BIRT Estimated Payment

5. Total Due by 4/18/2016

6a. Include any estimated and/or extension payments previously made

6b. Credit from Special Credit Schedule (SC)

6c. Total payments and credits

7. Net Tax Due

8. Interest and Penalty

9. Total Due including Interest and Penalty

Overpayment Options

If Line 6c is greater than Line 5, enter the amount to be:

Schedule B - Computation of Tax on Net Income (Method II)

CITY OF PHILADELPHIA - DEPARTMENT OF REVENUE

1. Net Income (Loss) as properly reported to the Federal Government

2a. Income net of interest expense attributable to direct obligations

2b. Net Income (Loss) from certain port related activities

2c. Net Income (Loss) from specific PUC and ICC business activities

2d. Net Income (Loss) from Public Law 86-272 activities

2e. Dividends, interest and royalties from affiliated corporations

2f. Line 1 minus Lines 2a through 2e

2g. All other receipts from other corporations of same affiliated group

2h. Gross Receipts per BIRT Regulation §404(B)(5)(e)

2i. Divide Line g by Line h and enter result

2j. Multiply Line f by Line i and enter result

3. Adjusted Net Income (Loss)

4. Total Nonbusiness Income (Loss)

5. Income (Loss) to be apportioned

6. Apportionment Percentage from Schedule C-1

7. Income (Loss) apportioned to Philadelphia

8. Nonbusiness Income (Loss) allocated to Philadelphia

9. Current year Income (Loss)

10. Statutory Net Income Deduction from Worksheet S

11. Loss Carry Forward, if any

12. Taxable Income (Loss)

13. TAX DUE

Schedule C-1 - Computation of Apportionment Factor

Enter the Philadelphia receipts factor apportionment percentage.

1. Philadelphia Sales/Receipts

2. Gross Sales/Receipts Everywhere

3. Single Sales/Receipts Factor Apportionment Percentage

Schedule D - Computation of Tax on Gross Receipts

Do not report negative numbers on this schedule.

1. Gross Receipts from sales and/or rentals of tangible personal property, dividends, interest, royalties, and gains on sale of stocks, bonds and business capital assets

2. Gross Receipts from services

3. Gross Receipts from rentals of real property

4. Total of Lines 1 through 3

5a. Sales delivered outside of Philadelphia

5b. Services performed outside of Philadelphia

5c. Rentals of real property outside of Philadelphia

5d. Other (specify)

6. Net Taxable Receipts before Statutory Exclusion

7. Statutory Exclusion

8. Net Taxable Receipts after Statutory Exclusion

9. Receipts on which tax is to be computed by the Alternate Method

10. Receipts subject to tax at the regular rate

11. TAX DUE at the regular rate

12. TAX DUE using the Alternate Method from Schedule E

13. TOTAL TAX DUE

Worksheet S - Statutory Net Income Deduction

S1. Enter the lower of Line 6 above or $75,000

S2. Enter Current Year Income from Line 11 of Schedule A or Line 9 of Schedule B

S3. Enter Net Taxable Receipts from Line 6 above

S4. Divide Line S2 by Line S3

S5. Statutory Net Income Deduction

Schedule A - Computation of Tax on Net Income (Method I)

1. Net Income (Loss) per accounting system used plus income taxes deducted

2. Net Income (Loss) from certain port related activities

3. Net Income (Loss) from specific PUC and ICC business activities

4. Net Income (Loss) from Public Law 86-272 activities

5. Adjusted Net Income (Loss)

6. Total Nonbusiness Income (Loss)

7. Income (Loss) to be apportioned

8. Apportionment Percentage from Schedule C-1

9. Income (Loss) apportioned to Philadelphia

10. Nonbusiness Income (Loss) allocated to Philadelphia

11. Current year Income (Loss)

12. Statutory Net Income Deduction from Worksheet S

13. Loss Carry Forward, if any

14. Taxable Income (Loss)

15. TAX DUE

Schedule E - Alternate Method of Computing Tax on Gross Receipts

A. Manufacturers

1. Receipts on which tax is to be computed by the Alternate Method

2. Cost of goods sold for the receipts reported on Line 1

3. Tax Base

4. TAX DUE

B. Wholesalers

5. Receipts on which tax is to be computed by the Alternate Method

6a. Cost of material

6b. Cost of Labor

7. Total Applicable Cost of Goods

8. Tax Base

9. TAX DUE

C. Retailers

10. Receipts on which tax is to be computed by the Alternate Method

11a. Cost of material

11b. Cost of Labor

12. Total Applicable Cost of Goods

13. Tax Base

14. TAX DUE

15. TOTAL TAX DUE

Special mailing instructions: If any entry exceeds 999,999,999, include a cover letter and request manual processing.

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Overview of the 2015 BIRT Return for Philadelphia

The 2015 BIRT Return Philadelphia is the municipal Business Income and Receipts Tax filing used by businesses operating in the City of Philadelphia to report taxable receipts and net income for tax year 2015. This document collects business identification, gross receipts, allowable deductions, net income computations and tax credits specific to Philadelphia ordinances. Although prepared for tax year 2015, the form’s structure and supporting schedules remain relevant when reconstructing prior-year filings, responding to audits, or preparing amended returns. Municipal filing rules can differ from federal returns, so confirm city instructions when completing the return.

Why accurate completion of the 2015 BIRT Return matters

Accurate filing ensures compliance with Philadelphia tax code, avoids late-filing penalties, and preserves the ability to claim credits or deductions that reduce local tax liability.

Why accurate completion of the 2015 BIRT Return matters

Who typically prepares and files this municipal return

Retain copies of completed returns and supporting schedules for the retention periods required by municipal and federal rules to support audits or amended filings.

  • Small to mid-size businesses with Philadelphia nexus responsible for local business taxes and payroll withholding obligations.
  • Corporate tax teams at larger firms reconciling municipal BIRT to consolidated state and federal tax returns.
  • Tax professionals and authorized agents filing on behalf of clients under written authorization or power of attorney.

Core sections and schedules you’ll find on the 2015 BIRT Return

The return includes identification and contact information, gross receipts reporting, net income computation, schedule for deductions and credits, payment and remittance details, and signature and declaration blocks required by the City of Philadelphia.

Business ID

FEIN, business name, trade name, and Philadelphia account number for correct taxpayer identification.

Gross Receipts

Breakdown of total receipts by activity; used to calculate receipts tax where applicable.

Net Income

Revenue less allowable business expenses to determine net income subject to net income tax.

Deductions & Credits

Local credit eligibility, apportionment schedules, and subtraction adjustments specific to Philadelphia tax rules.

Payment Summary

Tax due, estimated payments, and any balance due or overpayment to be applied or refunded.

Declaration

Authorized signature, title, and date certifying accuracy under penalty of law.

Step-by-step: completing and preparing the return

Follow these core steps to prepare a complete and auditable 2015 BIRT Return for Philadelphia.

  • 01
    Gather records: Collect bank statements, invoices, payroll and expense schedules to support reported figures.
  • 02
    Compute receipts: Total gross receipts by category per city instructions to determine receipts tax base.
  • 03
    Calculate net income: Apply allowable deductions and apportionment to calculate taxable net income.
  • 04
    Sign and submit: Authorize the return and submit via the accepted municipal channel or eSubmission method.

Typical online workflow settings when preparing the return

Configure your digital workflow to match the return’s review, approval, and submission steps for an auditable eSubmission.

Field Configuration
Pre-fill data Enable template fields for FEIN and business name to reduce manual entry.
Signature order Set role-based signing to require preparer then officer approval.
Authentication Use email plus SMS OTP for signer verification where allowed.
Audit trail Capture timestamps, IP addresses, and event logs for each action.

How electronic completion and eSubmission typically proceed

An eSubmission workflow reduces turnaround time by automating field population, signer routing, and audit trail capture.

  • Upload document: Import scanned return or use a fillable template.
  • Place fields: Map signature, date, and numeric fields to enforce data formats.
  • Invite signers: Send secure signing links or invitations to required signers.
  • Submit copy: Generate completed PDF and deliver to municipal portal or retain per instructions.

Platform and format considerations for eSubmission

Maintain exportable copies in native and PDF formats for audit readiness and long-term storage; ensure tamper-evident seals or audit trails accompany signed files.

  • File formats: PDF or PDF/A preferred for retention and archival.
  • Integrations: Integrate with accounting platforms like NetSuite or QuickBooks for data accuracy.
  • Authentication: Use multi-factor or knowledge-based checks as required.

Key filing dates and typical deadlines affecting municipal returns

Timelines can differ by municipality; below are common federal-linked deadlines and extension practices that often influence municipal filing windows.

Annual filing due date:

Often aligns with federal return deadline (April 15) unless city sets a different date.

Extension mechanics:

File an extension for the federal return to extend filing, but municipal payments may still be due earlier.

Estimated payments:

Quarterly estimated payments commonly fall on April, June, September, and January schedules.

Late payment interest:

Interest accrues from the original due date until payment is received.

Amended returns:

Amend prior-year municipal returns per city instructions when correcting reported amounts.

Processing milestones after you submit the return

This sequence outlines typical municipal processing stages from submission to final assessment or refund.

01

Submission Received

Municipal system acknowledges receipt and logs submission details.

02

Initial Review

Clerical checks for completeness and arithmetic accuracy are performed.

03

Detailed Audit

A sample or targeted audit may request supporting schedules and source documents.

04

Final Assessment

City issues assessment, refund, or acceptance based on review outcomes.

How the 2015 BIRT Return compares to federal business tax filings

Compare purpose, scope, deadlines, and enforcement to understand where municipal and federal obligations diverge.

Document Comparison 2015 BIRT Return Federal Business Return
Purpose local tax federal tax
Who files philadelphia businesses federal filers
Deadline varies apr 15
Enforcement basis municipal ordinance irc and treasury rules

Typical eSignature vendor pricing context for filing municipal returns

Signers and preparers commonly compare vendor pricing and compliance features when selecting an eSignature provider for municipal tax filings; this table lists high-level plan starting prices and key compliance items.

signNow DocuSign Adobe Sign PandaDoc HelloSign
Starting Price $8/user/mo $15/user/mo $14/user/mo $19/user/mo $15/user/mo
Free Trial 7-day trial Varies Varies Varies Varies
Bulk Send Yes Yes Yes Yes No
Audit Trail Yes Yes Yes Yes Yes
HIPAA Compliant Yes Yes Yes No No

Security and compliance considerations for electronic submissions

Encryption In Transit: TLS 1.2/1.3
Encryption At Rest: AES-256
Certifications: SOC 2 Type II available
Regulatory Compliance: ESIGN, UETA
Healthcare Compliance: HIPAA BAA available
Pharma/FDA: 21 CFR Part 11 support

Potential penalties and enforcement risks for incorrect returns

Late 1099 Penalty: $60 per form (IRC §6721)
Late Filing Penalty: Varies by municipality
Intentional Disregard: $660+ per form (no cap)
Interest Charges: Accrues from due date
Audit Assessments: Additional tax and penalties possible
Backup Withholding: 24% when TIN missing

Common mistakes to avoid when preparing the 2015 BIRT Return Philadelphia

  • Using inconsistent business names or FEINs between federal and municipal filings, which triggers identity and verification holds.
  • Failing to apportion receipts correctly for multi-state activities, resulting in overstated local taxable base.
  • Omitting required supporting schedules or descriptive breakdowns that municipal reviewers use to verify deductions.
  • Relying on handwritten or unstructured records without cross-referencing bank or payroll data during the computation.

Real-world examples of preparing municipal business tax returns

These brief examples show how different organizations approach preparation and compliance with municipal returns.

Optica Ventures — Operational clarity

They centralized receipt reporting across multiple entities to simplify municipal filings and reduce reconciliation time.

  • Streamlined data imports from accounting software.
  • As a result, their preparer reduced manual adjustments and improved consistency between Philadelphia BIRT and federal tax schedules, lowering audit exposure and accelerating filing completion.

Tech Data — Integration at scale

The company integrated municipal tax schedules into ERP exports to avoid duplicate entries.

  • Automated field mapping to return template.
  • This approach reduced data-entry errors, improved supporting documentation availability during reviews, and shortened internal review cycles for municipal tax submissions.

Frequently asked questions about the 2015 BIRT Return Philadelphia

Answers to common questions about filing, corrections, signatures, and records for municipal business tax returns.


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