Pennsylvania State 1099 Tax Filing

Does Pennsylvania require state 1099 tax filing?

Yes, Pennsylvania requires certain forms 1099 to be filed with the Pennsylvania Department of Revenue.

Which forms does Pennsylvania require?

In addition to Forms 1099, Pennsylvania requires Form REV-1667Annual Withholding Reconciliation Statement, to be filed.

If submitting a paper filing, a form 1096 must be included as well.

How must Forms 1099 be filed with Pennsylvania?

Pennsylvania accepts both paper filing and e-filing.

Does Pennsylvania participate in Combined Federal/State Filing?

No, Pennsylvania does not participate in Combined Federal/State Filing. Pennsylvania offers use of their e-TIDES program to electronically file 1099s.

What are the deadlines for Pennsylvania 1099 Reporting?

Traditionally, the filing deadlines for Pennsylvania are as follows:

  • Form REV-1667 – January 31st
  • Forms 1099 – January 31st

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Pennsylvania?

The 1099 penalties for Pennsylvania are as follows:

  • Late filing: Failure to file a quarterly return may result in an additional penalty of 5% of unpaid tax per month (or partial month).
    • Maximum penalty of 25% of unpaid tax.
  • Late Payment: Failure to pay taxes on or before the due date may result in an additional penalty of 5% of unpaid tax per month (or partial month)
    • Maximum penalty of 50% of unpaid tax.
  • Fraud: If a false or fraudulent return is filed, a penalty equal to 50% of unpaid tax will be added to the tax.
  • Interest: Simple interest is charged daily from the due date. Rate is announced annually and can be found in REV-1611.

See the Pennsylvania Employer Withholding Information Guide for more information.

What is the responsible state agency?

Pennsylvania Department of Revenue
Lobby
Strawberry Square
Harrisburg, PA 17128-0101|
(717) 783-1405

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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