An extension to file is not an extension to pay tax.
Philadelphia does not require a separate city extension application for its Business Income and Receipts Tax (BIRT) or Net Profits Tax (NPT): the Department of Revenue honors the same automatic 6-month extension the IRS grants for the federal return. There is no city form to file to get the extension itself. As with every other jurisdiction on this site, the extension covers filing only - Philadelphia taxes owed remain due on the original date, and late payments accrue interest and penalties. Philadelphia's Wage Tax is withheld and remitted by employers and does not have an individual filing-extension mechanism in the way an income tax return does.
| Item | Detail |
|---|---|
| Form required | None - the federal extension is honored automatically for BIRT and NPT |
| Extension length | 6 months, matching the federal extension |
| Payment | Not extended - BIRT/NPT payments are due on the original date; interest and penalties apply to late payments |
| Authority | Philadelphia Department of Revenue guidance (BIRT/NPT extension policy) |