Pennsylvania: 1099 State Filing Requirements
4.2k views | Last modified 3/27/2023 8:24:24 AM EST | Added by TaxBandits Team

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 is paid to Pennsylvania resident employees for services performed within or outside of the state.
• If the compensation is 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.

TaxBandits supports the e-filing of Form 1099 with both the Federal and State of Pennsylvania. However, we do not support filing the Annual Withholding Tax Reconciliation “Form REV-1667” with the state, and the payer is responsible for filing the form before the deadline.

What to be filed

• Form 1099 - (1099-NEC, 1099-MISC, 1099-R)
• Form REV-1667 - Annual Withholding Reconciliation Statement

Due Date

The filing due date for both Form 1099 & Form REV-1667 is January 31.

Penalty

Penalties for late filing Form 1099 is 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.