Pennsylvania: 1099 State Filing Requirements
4.9k views |Last modified 9/9/2024 7:23:43 AM EST | Added by TaxBandits Team

The State of Pennsylvania mandates filing Form 1099 with the state agency under the following conditions.

Requirements
The State of Pennsylvania requires the filing of Form 1099-NEC, 1099-MISC, and 1099-R under the following conditions:

• If an employer or entity operates a business in Pennsylvania.
• If compensation is paid to Pennsylvania resident employees for services performed within or outside the state.
• If compensation is paid to non-resident employees for services performed within Pennsylvania unless there is reciprocity or the payment is a retirement distribution.
• If nonemployee compensation or business income is paid from a Pennsylvania source to a non-resident individual or entity, including lessees of Pennsylvania real estate making lease payments in the course of business to a non-resident lessor.

Required 1099 Forms
Pennsylvania also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-R

Threshold
Pennsylvania does not have a specific payment threshold for reporting Form 1099. The state's reporting requirements follow federal guidelines.

Additional Requirements
Pennsylvania may require the following form to be filed with your 1099 forms:

• Form REV-1667 (Annual Withholding Reconciliation Statement) must be submitted along with the relevant 1099 forms.

Note: TaxBandits do not support filing "Form REV-1667" with the state. The payer is responsible for filing these forms before the deadline.

Due Date

• The deadline for filing Form 1099 with the state of Pennsylvania is January 31. 

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about Pennsylvania’s 1099 filing requirements, click here.