No, the state of Pennsylvania does not participate in the CF/SF program.
Yes, the state of Pennsylvania mandates filing the Annual Reconciliation Form REV-1667 along with 1099 Forms if there is state tax withholding.
Form REV-1667 is used to report the distributions subject to PA withholding and the amount of PA tax withheld for each quarter.
The filing due date for both Form 1099 & REV-1667 is the last day of January.
The State of Pennsylvania suggests filing electronically if you are submitting 250 or more 1099 Forms. Also the State recommends filing electronically if you file fewer than 250 Forms.
You will be subject to penalties if you file Form 1099 & REV-1667 late. Learn more about these penalties here: https://www.taxbandits.com/form-1099-series/1099-misc-penalties/.