Instructions For Form 83-T-104a
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1A.
WHO MUST FILE:
1) Residents of Philadelphia (regardless of where you work) who receive compensation on which city wage tax is not
deducted by the employer.
2) Non-Residents who receive compensation for services performed in Philadelphia on which city wage tax is not
deducted by the employer.
B.
TAXABLE COMPENSATION:
Wages, commissions, tips, bonuses, severance pay, sick and vacation pay, military reserve pay, (do not include active duty
pay), non-cash compensation, pension plans, incentive payments, and benefits accruing by virtue of employment.
TAX RATES (For rates prior to 1996, call (215) 686-6600)
C.
P
R
R
N
-R
ERIOD
ESIDENT
ATE
ON
ESIDENT
7/1/99
6/30/00
4.6135% (.046135)
4.0112% (.040112)
TO
7/1/98
6/30/99
4.6869% (.046869)
4.075%
(.04075)
TO
7/1/97
6/30/98
4.79%
(.0479)
4.1647% (.041647)
TO
7/1/96
6/30/97
4.84%
(.0484)
4.2082% (.042082)
TO
D.
TAX RETURNS
A coupon book containing coupons for each quarterly payment and an annual reconciliation coupon will be sent to you. An
annual reconciliation return, due April 15 following the calendar year, will be mailed separately to you. You must attach
applicable W-2's to your Reconciliation return.
If no compensation is earned within a quarter, a coupon must still be filed indicating no earnings and no tax due.
E.
FILING FREQUENCY
PERIOD COVERED
QUARTER
DUE DATE
January, February, March
1
April 30
April, May, June
2
July 31
July, August, September
3
October 31
October, November, December
4
January 31
F.
INTEREST AND PENALTIES
Any tax remaining unpaid after the due date will be subject to interest at the rate of 1% (one percent) of the amount of the
unpaid tax for each month or fraction of month until paid. Unpaid tax will be subject also to penalty at rates that incremen-
tally increase and which is to be calculated in accordance with the following table.
Elapsed Time After Due Date
Rate of Penalty
1st through 3rd month
1% per month or fraction thereof
4th through 6th month
2% per month or fraction thereof
7th through 9th month
3% per month or fraction thereof
10th through 12th month
4% per month or fraction thereof
Total Penalty after 12 months 30%. Thereafter, penalty will be charged at the rate of 1-1/4 percent of the amount of the
unpaid tax for each month or fraction thereof.
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83-T-104A (Reverse) (Rev. 7/99)
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