Pennsylvania State W-2 Reporting Requirements

Is Pennsylvania State W-2 Reporting Required?

Yes, Pennsylvania does require state W-2 reporting even if there was no state tax withholding.

How Must Pennsylvania State W-2 Reporting be Filed?

Pennsylvania accepts e-filing and paper filing. However, employers with 250 or more W-2s to file are required to file electronically.

What are the Forms and Due Dates for Pennsylvania State W-2 Reporting?

In addition to the Form W-2, Pennsylvania requires Form REV-1667Annual Withholding Reconciliation Statement to be filed.

Forms W-2 and REV-1667 are due by January 31.

What are the W-2 penalties for Pennsylvania?

The W-2 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 Filing Agency?

Pennsylvania Department of Revenue
Lobby
Strawberry Square
Harrisburg, Pennsylvania 17128-0101
Phone: (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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