Pennsylvania 1099-INT Filing Requirements, Tax Year 2026

Q: Does Pennsylvania require direct filing of 1099-INT for tax year 2026?

Pennsylvania does not require a separate state filing for 1099-INT.

Filing method No state filing Pennsylvania does not collect 1099-INT.

Deadline N/A No state filing required.

Format accepted N/A No state submission required.

Late-filing penalty N/A No state filing required, so no late-filing penalty applies.

Filing requirements

Pennsylvania does not require a separate state filing of 1099-INT for tax year 2026. Federal filing satisfies the reporting obligation; no state submission is required.

Pennsylvania does not require a separate state-level filing of Form 1099-INT for nonwage interest income. The Pennsylvania Tax Reform Code's information-return requirement (72 P.S. § 7335(f)) is limited to Forms 1099-MISC and 1099-NEC, and the Department of Revenue's myPATH file-upload specifications support only W-2, 1099-R, 1099-MISC, and 1099-NEC.

Deadlines and extensions

Filing deadline

N/A

Pennsylvania does not require 1099-INT to be filed, so no state deadline applies. File federally with the IRS by the applicable federal due date.

Extensions

Not applicable. Because 1099-INT is not required to be filed with Pennsylvania, there is no state extension process.

Accepted format

No state filing is required for 1099-INT in Pennsylvania, so no state-specific format applies.

Registration

Registration required: Yes

An eight-digit Pennsylvania Withholding ID is required to file 1099s electronically through myPATH; obtained by completing the PA-100 Online Business Tax Registration at mypath.pa.gov. W-2 wage employees report under an Employer Withholding account; 1099-MISC/NEC under an Other Income Withholding account; 1099-R Income/Withholding under a Retirement Withholding account.

Late-filing penalties

Pennsylvania penalty overview

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)).

Frequently asked questions

Does Pennsylvania require filing of 1099-INT for tax year 2026?

No. Pennsylvania does not require a separate state filing of 1099-INT for tax year 2026.

Does Pennsylvania participate in the CF/SF program?

Listed only. Pennsylvania appears on the IRS Combined Federal/State Filing Program list, but the state's tax agency does not accept CF/SF as a substitute - 1099 filings must go through the state's direct filing channel when required.

What is the Pennsylvania 1099-INT filing deadline for tax year 2026?

1099-INT is not required to be filed with Pennsylvania, so there is no state deadline. File federally with the IRS by the applicable federal due date.

What format does Pennsylvania accept for 1099-INT?

Pennsylvania does not require 1099-INT to be filed, so there is no state-specific format.

Do I need to file 1099-INT with Pennsylvania if I also filed federally?

No separate state filing is required for 1099-INT in Pennsylvania; federal filing is sufficient.

What happens if I miss the Pennsylvania 1099-INT deadline?

**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. See the full penalty details below for the complete schedule.

How do I register to file with Pennsylvania?

An eight-digit Pennsylvania Withholding ID is required to file 1099s electronically through myPATH; obtained by completing the PA-100 Online Business Tax Registration at mypath. See the registration section above for the full requirements.

Source citations

Verified from 3 primary sources

“The submission of Federal Form 1099 MISC/1099-NEC is required for payments of income from sources within this Commonwealth, regardless of residency status or tax being withheld.”

Apr 23, 2026 https://revenue-pa.custhelp.com/app/answers/detail/a_id/3627/

“Any person who: (i) makes payments of Pennsylvania source income that fall within any of the eight classes of income enumerated in section 303(a); (ii) makes such payments to an individual, an entity treated as a partnership for tax purposes or a single member limited liability company; and (iii) is required to make a form 1099-MISC or 1099-NEC return to the Secretary of the Treasury of the United States with respect to such payments, shall file a copy of such form 1099-MISC or 1099-NEC with the department on the due date of the form 1099-MISC or 1099-NEC.”

Apr 25, 2026 https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-7335/

“employee W-2 wage records and 1099s must be submitted annually to Pennsylvania by January 31 following the tax year being reported. This includes 1099-Rs, 1099-MISC, 1099-NEC, and Annual Withholding Reconciliation Statements (REV-1667s).”

Apr 25, 2026 https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/employer-withholding

Related filing guides

Additional 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).