Pennsylvania: Philadelphia DOR Issues Instructions for Filing 2023 BIRT, NPT Returns

The Philadelphia Department of Revenue (DOR) Jan. 2 issued instructions for filing the 2023 Business Income and Receipts Tax (BIRT) and Net Profits Tax (NPT) returns, for corporate income, individual income, and excise tax purposes. The DOR provides: 1) the 2023 BIRT and NPT taxes are due by April 15; 2) taxpayers with BIRT or NPT due of $5,000 or more must pay electronically; 3) instructions to update taxpayers’ account information and information about BIRT schedules; 4) every partnership, limited partnership, or limited liability company, filing with the Internal Revenue Service as a partnership or association, and operating a business ...