On March 26, 2020, the city of Philadelphia issued policy statements that did the following:
- Extended to July 15, 2020, the April 15, 2020 deadline for filing, paying and making estimated payments of BIRT and NPT.
- Clarified that:
- “Non-resident employees based in Philadelphia whose employers require to work from home as a result of the COVID-19 pandemic are not subject to City Wage Tax withholding during that time.”
- An employee may file refund claims for any wage tax mistakenly withheld during this (or any other) period by filing a Wage Tax Reconciliation Form in 2021.
