Pennsylvania 1099 Filing Requirements

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Pennsylvania State Filing

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Pennsylvania 1099 Filing Requirements

The State of Pennsylvania mandates the filing of 1099 forms, including 1099-NEC, 1099-MISC, and 1099-R.
The State of Pennsylvania also mandates the filing of Form REV-1667, Annual Withholding Reconciliation Statement.

Deadline to file Form 1099 and
Form REV-1667 is

January 31, 2023.

TaxBandits supports 1099 filing with both the Federal and State of Pennsylvania.

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Q. What are the 1099 filing requirements for the state of Pennsylvania?

A. All 1099 forms that you file with the IRS must also be filed with the state of Pennsylvania

If an employer or individual entity has business operations in the state of Pennsylvania.
If the compensation paid to Pennsylvania resident employees for services performed within or outside of the state.
If the compensation paid to non-resident employees for services performed within the state unless there is reciprocity and retirement distribution.
If nonemployee compensation or business income from a Pennsylvania source to a nonresident individual or disregarded entity that has a non-resident member, lessee of Pennsylvania real estate who makes lease payments in the course of a trade or business to a non-resident lessor, etc.

Q. What types of 1099 forms need to be filed with the State of Pennsylvania?

A. You must submit all the 1099 forms you file with the IRS to the State. The 1099 forms are listed below:

Q. Does Pennsylvania require the filing of Form 1099-NEC?

A. The 1099-NEC needs to be filed with the state of Pennsylvania under the following condition

If the employer or individual entity with business operation in Pennsylvania
If the non-employee compensation paid to the resident employees for services performed within or outside of Pennsylvania
If the non-employee compensation is paid to the non-resident employees for services performed within Pennsylvania unless there is reciprocity, retirement distribution.
Pennsylvania source nonemployee compensation to a nonresident individual or disregarded entity that has a non-resident member.

Q. Does Pennsylvania require any additional forms to be submitted when filing 1099 forms?

A. Yes! The State of Pennsylvania has an additional Form REV-1667 (Annual Withholding Reconciliation Statement) to be sent if a state tax is withheld to filed along with Form 1099.

Note: When you E-File Form 1099 with TaxBandits, we will take care of Reconciliation Form REV-1667.

Q. When is Pennsylvania 1099 due?

A. The deadline to file 1099s with Pennsylvania is January 31. If you fail to file on time, the State of Pennsylvania will impose penalties.

Note: If the due date falls on a weekend or federal holiday, the next weekday is the deadline.

Q. Can I e-file 1099 forms with Pennsylvania?

A. Yes! You can e-file 1099 forms with the State of Pennsylvania. We support 1099-MISC, 1099-NEC, and 1099-R with the State of Pennsylvania. E-filing is the best option for hassle-free filing. If you prefer e-filing, TaxBandits is here to help you with that. You can distribute 1099 form copies to payees via postal mail or TaxBandits’ Online Access Portal if needed.

Ready to File Form 1099? Get Started with TaxBandits and E-file Form 1099 in minutes!

Q. What are the penalties for late filing of 1099s with Pennsylvania?

A. If any amount of taxes withheld from Pennsylvania's employee is not reported and fully disclosed on or before the due date, interest will be charged daily from the due date to the date at which payment is made.

Penalties for late filing Form 1099
- Failure to file quarterly return in the imposition of an addition to tax of 5% per month of the total return, i.e., a minimum of $5. The penalty may reach up to a maximum of 25% per return.
Penalties for late payment of taxes
- Failure to pay the tax withheld to the PA Department of Revenue on or before the due date for filing the quarterly reconciliation return will result in addition to tax of 5% per month of the underpayment for each month or fraction thereof (maximum 50%).
Interest for not paying taxes
- If you have willfully underpaid or not paid the taxes that are later proved to be the result of fraud, 50% of the underpayment will be added to the tax.

Click here to know more about Form 1099 Penalties.

Q. Where do I mail 1099 forms when filing with the State of Pennsylvania?

A. If you want to file paper copies of 1099, you must attach a copy of Form 1096 and REV-1667, the Annual Withholding Reconciliation Statement, while sending it to the Pennsylvania Department of Revenue.

Remember, e-filing is the most convenient way to file your tax returns with the IRS and state. You can e-file with TaxBandits; an IRS authorized e-filing service provider to track your returns from anywhere easily.

If you still want to file 1099 forms by paper, send the forms with a copy of 1096 and REV 1667 to the following mailing address:

Mail Form 1099s (NEC, MISC, R) with REV-1667 to: