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. E-filing is required when filing more than 10 forms.

Does Pennsylvania participate in Combined Federal/State Filing?

Yes, Pennsylvania participates Combined Federal/State Filing, but the reconciliation form NJ-W-3 must still be filed directly with the state.

What are the deadlines for Pennsylvania 1099 Reporting?

Traditionally, the filing deadlines for Pennsylvania are as follows, regardless if this date falls on a weekend or holiday:

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

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
Strawberry Square
Harrisburg, PA 17128-0101|
(717) 783-1405

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

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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