Pennsylvania 1099 Filing
Requirements 2024

Yes, the State of Pennsylvania requires to file Form 1099-NEC, MISC, R under the following conditions:

• 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.

There is no specific threshold for reporting 1099s with the state of Pennsylvania. Instead, the reporting requirements align with the federal guidelines. The payer should assess and file a Form 1099 based on the applicable federal threshold for each specific form.

Pennsylvania requires the filing of the following 1099 forms only if there is state tax withholding:

Yes, Pennsylvania may require the following forms along with your 1099 forms.

• Form REV-1667 (Annual Withholding Reconciliation Statement) must be filed along with the specific 1099 Forms.

Form REV-1667 is an Annual Withholding Reconciliation Statement used to report income tax withheld per 1099 Form and paid during the year.

• When you file your 1099 Forms, you must always attach and mail Form REV-1667 before submitting documents.

The Form 1099-NEC needs to be filed with the state of Pennsylvania under the following conditions:

• 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.

The due date for filing Form 1099 with Pennsylvania is January 31. If this due date falls on a weekend or federal holiday, the next business day will be
the deadline.

For the 2024 tax year, the deadline for filing 1099 Forms with Pennsylvania is January 31, 2025.

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.

Payers are required to file 1099 electronically with the State of Pennsylvania if they submit 10 or more returns. Furthermore, it is recommended for payers who file fewer than 10 returns to opt for electronic filing for faster processing.

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.

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:

PA DEPARTMENT OF REVENUE
PO BOX 280904
HARRISBURG PA 17128-0904

Mail Form 1099s (NEC, MISC, R) showing zero withholding to:

PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280509
HARRISBURG PA 17128-0509

After filing 1099s, a PDF for state corrections will be available in TaxBandits. Download it and send it to the above-mentioned email.

For more information, click here to learn about Pennsylvania 1099 filings.