The Philadelphia Department of Revenue is providing 2020 City Wage Tax refunds to non-city residents required to work from home due to the pandemic.

The refund is allowable only for periods during which a non-resident employee was required to work outside of Philadelphia either pursuant to City ordinance or employer policy.  Employees are not eligible for refunds during periods for which they opted to stay home, for example due to child care needs or personal health concerns. The Department of Revenue has published a Q&A addressing various scenarios which provides further guidance.

To request a refund for all eligible employees, employers may complete an Employer-requested 2020 Wage Tax refund form (non-resident employees only). Refunds will be mailed to the employees at the residential addresses provided on the form.

Alternatively, individual employees may submit a 2020 Non-Resident COVID-EZ Refund Petition form to request a refund.  This form may be submitted either on-line or manually.  It must include a copy of the employee’s W-2 and a signed letter from the employer on company letterhead, or an employer certification, verifying the employee’s work outside of Philadelphia due to COVID-19.