Instructions For Filing Wage Tax Refund Petition - Philadelphia Department Of Revenue

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INSTRUCTIONS FOR FILING WAGE TAX REFUND PETITION
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• Taxpayers who worked a partial year in Philadelphia need to fill in the beginning and ending dates worked where indicated.
• Taxpayers who worked 100% outside of Philadelphia need a letter from their employer stating the taxpayer neither worked
nor lived in Philadelphia during the year. The letter should indicate the taxpayers actual work location.
• You must attach Federal Form #2106 if claiming expenses on Lines 2G or 3E.
• Remember to have your employer sign this form where indicated.
• Remember to sign this form where indicated.
• Remember to attach a copy of your W-2 showing Federal, Medicare, State and Local wages.
If any of the above items that are applicable to your return are missing, the processing of your refund could be delayed.
SICK PAY (Line 2B)
NON-RESIDENTS
If an employee is a non-resident of the City of Philadelphia and
During a period of sickness or disability, if an employee receives
rendered services outside Philadelphia or incurred non-reimburs-
a normal salary, such salary is considered to be taxable compensa-
able Business Expenses, and an employer erroneously withheld
tion. If, however, an employee receives workmen's compensation
and remitted tax to the City of Philadelphia, the procedure for filing
or a plan in lieu of workmen's compensation where the amount
an application for a refund is as follows:
received is less than the employee's normal salary, the compensa-
tion received is not subject to Philadelphia Wage Tax.
Prepare and sign "Wage Tax Refund Petition" (Form 83-A-
7). This form is to be prepared by the employee but accuracy
NON-WORK DAYS (Line 2B)
of the information must be verified by the employer. Both
Non-work days include Saturday, Sunday, vacation, holidays,
employer and employee must sign Form 83-A-7.
leave, sick days, etc., i.e., any day on which the employee does not
work. Be sure to include 104 days for Saturday and Sunday if
The total entered on Line 1 of Form 83-A-7 should coincide with
employee works a 5-day week.
Form W-2 if the claim covers the entire year. In the event the
employee moved or was transferred during the year & his claim
EXPENSES (Line 2G and/or Line 3E)
covers a specific portion of the year, line 1 should reflect the wages
Do not enter figures on Line 2g or Line 3e unless supported by
earned during the time the employee worked in Philadelphia.
Federal Form 2106. A photocopy is acceptable. If an employee is
a non-resident claiming business expenses, the employee is only
WAGES RECEIVED (Line 1)
permitted to deduct the proportionate share of expenses incurred in
Straight Salary — Taxpayers who are paid on a straight salary
Philadelphia; e.g., an employee who works 80% of their time inside
basis should complete lines 2a through 2h on the face of this
Philadelphia and 20% outside may deduct 80% of the business
form to determine their Exempt Income.
expenses, since this is the proportionate share of expenses incurred
which are attributable to their Philadelphia earnings. Such ex-
Hourly Wages — Taxpayers who are paid on an hourly wage
penses are deductible provided that:
basis may convert hours into days worked or may substitute
1. The total expenses are reduced by any amounts reimbursed
"hours" for "days" on lines 2a, b, c & d on the face of this form
by the employer.
when determining their Exempt Income.
2. They are ordinary, necessary and reasonable.
3. They are recognized as deductions from gross income in the
RATE (Line 5)
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Internal Revenue Code.
ERIOD
ESIDENT
ATE
ON
ESIDENT
ATE
07-1-99 to 12-31-99 4.6135% (.046135) 4.0112% (.040112)
While Federal acceptance is a prerequisite, the City does not allow
07-1-98 to 06-30-99 4.6869% (.046869) 4.0750% (.040750)
all expenses. Examples of expenses which are not deductible are:
07-1-97 to 06-30-98 4.79% (.0479)
4.1647% (.041647)
(1) transportation to & from work; (2) educational expenses; (3)
07-1-96 to 06-30-97 4.84% (.0484)
4.2082% (.042082)
clothing; (4) tools; (5) dues; (6) subscriptions; and (7) pension plan
01-1-96 to 06-30-96 4.86% (.0486)
4.2256% (.042256)
payments.
Please note: Wages are taxable in the year payment is received.
QUESTIONS
QUESTIONS
QUESTIONS
QUESTIONS
QUESTIONS
FORMS
FORMS
FORMS
FORMS
FORMS
FILING
FILING
FILING
FILING
FILING
Direct telephone inquires to: (215) 686-6574, 6575, 6578.
Send e-mail to: revenue@phila.gov
Additional forms can be ordered from: (215) 686-6600 or
downloaded from our web site:
Mail completed forms to:
PHILADELPHIA DEPARTMENT OF REVENUE
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580 • MSB
EFUND
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F. K
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1401
OHN
ENNEDY
OULEVARD
P
PA
,
19102
HILADELPHIA
83-A-7 (Reverse) (Rev. 11/99)

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