Form 83-A272 - Wage Tax Refund Petition Commission Employees

INSTRUCTIONS FOR FILING WAGE TAX REFUND PETITION

(Commission Employees Only)

You must attach the applicable W-2 indicating Federal, Medicare, State and Local wages to the petition. A separate petition

must be filed for each W-2 issued by employers that may have overwithheld Wage Tax.

2014 TAX RATES

Resident Rates:

January 1, 2014 to June 30, 2014 = 3.924% (.03924)

July 1, 2014 to December 31, 2014 = 3.920% (.03920)

Non-Resident Rates:

January 1, 2014 to June 30, 2014 = 3.495% (.03495)

July 1, 2014 to December 31, 2014 = 3.4915% (.034915)

Statute of Limitations - any claim for refund must be filed within three (3) years from the date the tax was paid or due, whichever date is

later.

Only non-resident employees are eligible for a refund based on work performed outside of Philadelphia. Resident employees are

taxable whether working in or out of Philadelphia, but they may use this form to apply for a refund based on allowable employee business

expenses on Line 2G.

The taxability of sales by commission employees is based on the place of solicitation. You may exclude sales outside of Philadelphia if

you are out of Philadelphia when the sale is solicited and the order taken. If you are selling by phone from Philadelphia, these sales

are taxable no matter where the customer is located.

Both the employer and employee must sign the petition for refund. A petition for refund of "erroneously withheld wage tax from an

employee must be made by the employer for and on behalf of the employee" (General Regulations Section 306 (2)). The authorizing

official signing this form should do so only if they know of the employee's whereabouts as they relate to this petition, as well as an

understanding of how this information applies to Sections 401, 402, 403, 404, 405 and 407 of the Philadelphia Income Tax Regulations.

These regulations are available at

Partial Year: In the context of this form, a partial year is one in which your liability or status for Wage Tax changes. It could be the result

of becoming a resident, starting a new job, terminating a job, etc. In any of these situations you need to indicate the period for which you

were liable for Wage Tax with a particular employer.

Line 1: Enter your Gross Compensation (generally the highest compensation figure on the W-2). Pension plan contributions (such

as 401k contributions) are subject to wage tax and are not deductible from gross compensation.

Line 1A: The only income excludable from gross compensation would be income received as the result of exercising an employee stock

option. Stock option must reflect on W-2.

Line 2: This line should reflect Total Sales for the year. If your compensation is based on more than one commission or a combination

of salary, commissions, fee, etc., prepare a worksheet calculating the amount due and attach it to the petition, marking this line "see

attached".

Line 2B: This line should reflect Sales Outside of Philadelphia as noted above. Supply breakdown of sales activity performed (i.e.

solicited) outside of Philadelphia including client’s name, address, and sales amounts attributable to each client.

Line 2E - Expenses: An entry on Line 2E must be supported by Federal Form #2106. If unreimbursed employee expenses are claimed

on Federal Schedule A, you must also include Schedule A. Photocopies are acceptable. Expenses are deductible if the total expenses

are reduced by any amounts reimbursed by your employer and they are ordinary, necessary and reasonable. Examples of expenses

which are not deductible are: transportation to and from work, educational expenses, dues, subscriptions, and pension plan

payments. Note: If your Federal #2106 has an entry on Line 4, you must submit a breakdown of those expenses.

Mail completed petition to:

CITY OF PHILADELPHIA DEPARTMENT OF REVENUE

P.O. BOX 53360

PHILADELPHIA, PA 19105

For further information you may reach the Revenue Department Refund Unit at:

215-686-6574, 6575 or 6578

Fax: 215-686-6228

Send e-mail to refund.unit@phila.gov

Form 83-A272 - Wage Tax Refund Petition Commission Employees - 2014 Page 2

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