Pennsylvania 1099 Filing Requirements
10 or more W-2/1099 income statements (combined) must be e-filed via myPATH.
Filing requirements by form
| Form | Method | Deadline | Detail |
|---|---|---|---|
|
1099-INT
Interest income
|
No state filing (no withholding) | N/A | View detail → |
|
1099-MISC
Miscellaneous information
|
Direct state filing | January 31 | View detail → |
|
1099-NEC
Nonemployee compensation
|
Direct state filing | January 31 | View detail → |
General notes
Pennsylvania participates in the IRS Combined Federal/State Filing Program but still requires a separate state-level 1099 filing. All W-2s, 1099-MISC, 1099-NEC, and 1099-R income statements must be submitted to the PA Department of Revenue by January 31 of the year following the tax year. Filers issuing 10 or more income statements must submit them electronically through myPATH; under 10 may file electronically or on paper. Individual 1099s are uploaded as Pennsylvania-defined CSV files, then reconciled by uploading Form REV-1667 (Annual Withholding Reconciliation Statement) at least 48 hours after the income statements. 1099-MISC/NEC and 1099-R require their own withholding account types (Other Income Withholding and Retirement Withholding, respectively).
Penalties
Information-return penalty (statutory): $50 per 1099-MISC/1099-NEC for a person who willfully furnishes a false or fraudulent form or willfully fails to file in the manner, at the time and showing the information required (72 P.S. § 7352(f)(4)). A separate $50 per-form penalty applies for failure to furnish the copy to the payee (72 P.S. § 7352(f)(5)). General information-return penalty: $250 (72 P.S. § 7352(f)(2)).
Late-return penalty: 5% per month, max 25%, minimum $5 on the tax shown on the return (72 P.S. § 7352(a)).