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You should file a city income tax return if you owe tax, are due a refund, or your AGI (resident return) or wages (part-year or nonresident return) exceeds your exemption allowance.
Yes. State law requires Pennsylvania residents with earned income, wages and/or net profits, to file an annual local earned income tax return and supply income and withholding documentation, such as a W-2.
Every individual, partnership, association, limited liability company (LLC), and corporation engaged in a business, profession, or other activity for profit within the City of Philadelphia must file a Business Income & Receipts Tax (BIRT) return.
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