Pennsylvania Tax Year 2026

Pennsylvania 1099-NEC Filing Requirements, Tax Year 2026

What Pennsylvania requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 Direct state filing required Last verified April 28, 2026
Filing method Direct state filing Submit 1099-NEC directly to Pennsylvania.
Deadline January 31 See deadlines section for holiday rollover. See deadlines
Format accepted StateCustom Filed via myPATH CSV upload using Pennsylvania's own 1099-NEC column layout (minimum 34 columns; not IRS Pub 1220). 10-or-more-form e-file threshold applies; individual 1099-NEC records uploaded first, REV-1667 transmittal filed at least 48 hours later. See format
Late-filing penalty **Information-return penalty (statutory):** $50 per 1099-MISC/1099-NEC for a person who willfully furnishes a false or fraudulent form or... See penalties

Filing requirements

Pennsylvania requires direct filing of 1099-NEC 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-NEC; a separate state submission is required.

Pennsylvania requires Forms 1099-NEC reporting payments of Pennsylvania-source income to nonemployees to be filed directly with the PA Department of Revenue by January 31 of the year following the tax year. CF/SF does NOT satisfy the state-filing duty; the DOR specifically requires a separate state filing. Records are uploaded as Pennsylvania-defined CSV files via myPATH, then reconciled with Form REV-1667. Mandatory e-file at 10 or more income statements.

Conditional rules

Specific scenarios that change the baseline requirement above:

ConditionExplanation
Mandatory electronic filing for 10 or more income statements

Filers issuing 10 or more W-2s/1099s combined must submit them electronically through myPATH. Under 10 may file electronically or on paper.
Nonresident withholding triggers periodic deposits in addition to annual filing

Payors making PA-source non-employee compensation or business income payments of $5,000 or more per calendar year to a nonresident individual must withhold PA personal income tax at 3.07% per 72 P.S. § 7302 and remit on a quarterly/monthly/semi-monthly/semi-weekly schedule. The annual 1099-NEC filing with REV-1667 by January 31 is in addition to these periodic withholding deposits.

Deadlines and extensions

Filing deadline
January 31
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with Pennsylvania for the exact observed calendar before filing.

Accepted format

StateCustom

Filed via myPATH CSV upload using Pennsylvania's own 1099-NEC column layout (minimum 34 columns; not IRS Pub 1220). 10-or-more-form e-file threshold applies; individual 1099-NEC records uploaded first, REV-1667 transmittal filed 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.

E-file mandate.

10 or more W-2/1099 income statements (combined) must be e-filed via myPATH.

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-NEC for tax year 2026?

Yes. Pennsylvania requires direct filing of 1099-NEC with the state for tax year 2026. Federal filing alone does not satisfy this requirement.

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-NEC filing deadline for tax year 2026?

The filing deadline is January 31. If the date falls on a weekend or federal holiday, the next business day generally applies.

What format does Pennsylvania accept for 1099-NEC?

Pennsylvania accepts StateCustom format for direct 1099-NEC filings. Filed via myPATH CSV upload using Pennsylvania's own 1099-NEC column layout (minimum 34 columns; not IRS Pub 1220). 10-or-more-form e-file threshold applies; individual 1099-NEC records uploaded first, REV-1667 transmittal filed at least 48 hours later.

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

Yes. Even if you file 1099-NEC federally with the IRS, Pennsylvania requires a separate direct state filing for tax year 2026.

What happens if I miss the Pennsylvania 1099-NEC 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 7 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/
“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.”
Apr 25, 2026 https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/employer-withholding
“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/
“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.”
Apr 25, 2026 https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/nonresident-withholding
“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.”
Apr 25, 2026 https://www.pa.gov/agencies/revenue/resources/mypath/multi-import/employer-withholding-file-upload-specs/1099-nec-income-records
Conditional: Mandatory electronic filing for 10 or more income statements
“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.”
Apr 25, 2026 https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/employer-withholding
Conditional: Nonresident withholding triggers periodic deposits in addition to annual filing
“Pennsylvania law requires withholding at a rate of 3.07 percent on non-wage Pennsylvania source income payments made to nonresidents. Withholding of payments that are less than $5,000 during the calendar year are optional and at the discretion of the payor.”
Apr 25, 2026 https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/nonresident-withholding

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).

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