Pennsylvania 1099-MISC Filing Requirements, Tax Year 2026
What Pennsylvania requires from businesses filing 1099-MISC (Miscellaneous information) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
Pennsylvania requires direct filing of 1099-MISC with the state for tax year 2026. Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program does not, on its own, satisfy the Pennsylvania requirement for 1099-MISC; a separate state submission is required.
Pennsylvania requires Forms 1099-MISC reporting payments of Pennsylvania-source income to be filed directly with the PA Department of Revenue by January 31 of the year following the tax year. CF/SF participation does NOT relieve the state filing duty — DOR explicitly requires a separate state filing. Submission is through the myPATH portal as a Pennsylvania-defined CSV upload, followed by Form REV-1667 (Annual Withholding Reconciliation Statement) once all income statements have been uploaded. The mandatory e-file threshold is 10 forms; under 10 may file electronically or on paper.
Conditional rules
Specific scenarios that change the baseline requirement above:
| Condition | Explanation |
|---|---|
| Mandatory electronic filing for 10 or more income statements |
Filers issuing 10 or more W-2s/1099s combined must submit them electronically through myPATH. Filers under 10 may file electronically or mail paper income statements to the department. |
Deadlines and extensions
Accepted format
StateCustom
Filed via myPATH CSV upload using Pennsylvania's own column layout (not IRS Pub 1220). Filers of 10 or more income statements must file electronically; individual 1099-MISC records are uploaded first, then reconciled with Form REV-1667 at least 48 hours later.
Filing portal: myPATH (https://mypath.pa.gov)
Transmittal form required: REV-1667 Annual Withholding Reconciliation Statement (Transmittal)
E-file threshold: 10 or more forms must be e-filed.
10 or more W-2/1099 income statements (combined) must be e-filed via myPATH.
Registration
Registration required: Yes
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-MISC for tax year 2026?
Does Pennsylvania participate in the CF/SF program?
What is the Pennsylvania 1099-MISC filing deadline for tax year 2026?
What format does Pennsylvania accept for 1099-MISC?
Do I need to file 1099-MISC with Pennsylvania if I also filed federally?
What happens if I miss the Pennsylvania 1099-MISC deadline?
How do I register to file with Pennsylvania?
Source citations
“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.”
“Pennsylvania is participating in the Combined Federal/State Filing (CF/SF) Program, however the Department of Revenue is still requiring customers to separately file 1099s on the state level in Pennsylvania by the January 31 deadline. This is necessary for the department to accurately process tax returns in a timely manner and avoid processing delays.”
“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.”
“The Annual Withholding Statement (REV-1667), along with the individual 1099-MISC/NEC forms, must be filed electronically with the department through myPATH by January 31 of the ensuing tax year.”
“myPATH File Import 1099-NEC Income Records 1099-NEC - Starting with Tax Year 2020 The file you upload needs to be a Comma Delimited file (i.e. CSV format) and contain a data element for each column specified below. It should contain a minimum of 34 columns of data.”
“Paper returns are accepted for the PA W-2, 1099-MISC, 1099-NEC, and 1099-R income statements and form REV-1667 Annual Withholding Reconciliation Statement. Employers filing 10 or more income statements must file electronically through myPATH. Employers filing less than 10 income statements can remit electronically through myPATH or mail the records to the department.”
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).
Scope: Original 1099 filings with no Pennsylvania state income tax withheld. State agencies revise rules without notice; verify with the Pennsylvania state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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