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. This includes:
- Those engaged in commercial or residential real estate rental activity.
- Estates, trusts, or non-profits engaged in any for-profit business or activity within Philadelphia.
- Those who maintain a Commercial Activity License (CAL) but do not actively engage in business.
In all of the situations described above, you must file a BIRT return whether or not you made a profit.
If you have an active CAL but do not actively engage in business, you must ﬁle the BIRT return and tell the City that no business occurred. If you don’t ﬁle a return, you will receive a non-ﬁler notice and court costs could be imposed.
Learn more at the Business Income and Receipts Tax page.