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-1667, Annual Withholding Reconciliation Statement to be filed.
Forms W-2 and REV-1667 are due by January 31.
What are the penalties for Pennsylvania State W-2 Reporting?
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
Harrisburg, Pennsylvania 17128-0101
Phone: (717) 783-1405
What about other states?
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