Pennsylvania: Philadelphia DOR Publishes Guidance for Business Income, Receipts Tax

The Philadelphia Department of Revenue (DOR) published a document clarifying that businesses that were not required to file or pay Business Income, Receipts Tax (BIRT) in the past three years because of sales less than $100,000 but will have to begin paying in 2026 will be treated as new businesses and will not be required to make an estimated payment when filing taxes in 2026. In 2027, these businesses will have the choice to pay their second-year estimate in quarterly installments or in full, in addition to the 2026 liability. In 2028, the businesses will be required to make a full estimated payment that ...