Do I have to file 1099s with Pennsylvania?
The rules for tax year 2026
| Forms filed with the state | 1099-NEC and 1099-MISC (with the REV-1667 Annual Withholding Statement); 1099-R when Pennsylvania tax was withheld. |
| Who must file | Any payor required to file a 1099-NEC/MISC with the IRS for a Pennsylvania resident, or for Pennsylvania-source nonemployee compensation, business income, or lease payments (Act 43 of 2017). Filing is required whether or not tax was withheld. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Follows federal (tied to federal filing duty)Anyone paying PA-source income who "is required to file a Federal Form 1099-MISC or 1099-NEC to the US Secretary of the Treasury with respect to such payment is required to: File a copy... with the Department by January 31". No separate PA dollar threshold for filing.Source: PIT Bulletin 2023-01 |
| State 1099-K threshold | Not addressed. REV-415: DOR "does NOT require the submission of most 1099s... unless there is PA income tax withheld."Source: REV-415, Employer Withholding Guide |
| State backup withholding | None foundSource: PA DOR: Nonresident WithholdingFull detail: Pennsylvania backup and nonresident withholding |
| Withholding on nonresident contractors | 3.07% (72 P.S. 7302) on PA-source nonemployee compensation/business income to nonresident individuals or disregarded entities with nonresident members, and on PA real estate lease payments to nonresident lessors. "Withholding is optional for payors or lessees paying less than $5,000 annually." Exempt: corporations, partnerships, multi-member LLCs (REV-1832). A payor that withholds must register for an employer withholding account even if it has no employees.Source: PA DOR: Nonresident WithholdingFull detail: Pennsylvania backup and nonresident withholding |
| Where to file | myPATH (File Import or manual) |
| File format for tax year 2026 | PA CSVSee the specifications below. |
| Annual transmittal or reconciliation | REV-1667 Annual Withholding Reconciliation StatementDue: January 31Form: REV-1667, Annual Withholding Reconciliation |
| Due dates | "Regardless of the federal due date, W-2s, 1099-Rs, 1099 MISC, 1099 NEC and REV-1667s must be filed in Pennsylvania by January 31". 10 or more 1099s must be filed electronically via myPATH; fewer than 10 may use paper.Source: REV-415, Employer Withholding Guide |
| Combined Federal/State (CF/SF) | Not addressed on pages opened (PA Customer Service answer 4202 on CF/SF exists but was blocked to automated fetch, so not verified).Source: PA DOR: Employer Withholding |
| Penalties | No 1099 information-return penalty stated. Payors are liable for tax not withheld "plus penalties and interest". W-2 statement failures: "$50 for each failure".Source: PA DOR: Nonresident Withholding |
Some items for Pennsylvania are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Identify 1099-NEC/MISC with PA-source income to residents or nonresidents that you file federally.
- For nonresident individuals or SMLLCs over $5,000, withhold 3.07% (collect REV-1832 from exempt payees).
- If withholding, register a 1099-MISC/NEC (Other Income) withholding account in myPATH; remit and file quarterly W-3.
- Show PA-source income and PA tax withheld on each 1099.
- Upload 1099-NEC/MISC CSV records in myPATH (required at 10 or more forms), then the REV-1667.
- File by January 31, 2027 and furnish payee copies.
File specifications and filing system
- 1099-NEC Income Records (myPATH File Import)
- 1099-MISC Income Records (myPATH File Import), "Starting with Tax Year 2020" layout
- REV-1667 Annual Withholding Reconciliation Statement (Transmittal)
- Filing system: myPATH (File Import or manual)
State pages checked (9)
- https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/nonresident-withholding
- https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/employer-withholding
- https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/taxlawpoliciesbulletinsnotices/taxbulletins/pit/documents/pit_bulletin_2023-01.pdf
- https://www.pa.gov/agencies/revenue/resources/mypath/multi-import/employer-withholding-file-upload-specs
- https://www.pa.gov/agencies/revenue/resources/mypath/multi-import/employer-withholding-file-upload-specs/1099-nec-income-records
- https://www.pa.gov/agencies/revenue/resources/mypath/multi-import/employer-withholding-file-upload-specs/1099-misc-income-records
- https://www.pa.gov/agencies/revenue/resources/mypath/multi-import/employer-withholding-file-upload-specs/rev-1667-annual-withholding-reconciliation-statement-transmittal
- https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/employerwithholding/documents/rev-1667.pdf
- https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/employerwithholding/documents/rev-415.pdf
Questions people ask about Pennsylvania
Do I have to file 1099s directly with Pennsylvania?
File 1099s directly with Pennsylvania whether or not Pennsylvania tax was withheld. Any payor required to file a 1099-NEC/MISC with the IRS for a Pennsylvania resident, or for Pennsylvania-source nonemployee compensation, business income, or lease payments (Act 43 of 2017). Filing is required whether or not tax was withheld.
Which 1099 forms does Pennsylvania require?
1099-NEC and 1099-MISC (with the REV-1667 Annual Withholding Statement); 1099-R when Pennsylvania tax was withheld.
When are 1099s due in Pennsylvania?
"Regardless of the federal due date, W-2s, 1099-Rs, 1099 MISC, 1099 NEC and REV-1667s must be filed in Pennsylvania by January 31". 10 or more 1099s must be filed electronically via myPATH; fewer than 10 may use paper.
How do I file 1099s with Pennsylvania?
Identify 1099-NEC/MISC with PA-source income to residents or nonresidents that you file federally. For nonresident individuals or SMLLCs over $5,000, withhold 3.07% (collect REV-1832 from exempt payees). If withholding, register a 1099-MISC/NEC (Other Income) withholding account in myPATH; remit and file quarterly W-3. Show PA-source income and PA tax withheld on each 1099. Upload 1099-NEC/MISC CSV records in myPATH (required at 10 or more forms), then the REV-1667. File by January 31, 2027 and furnish payee copies.
Does Pennsylvania have its own 1099-K threshold?
Not addressed. REV-415: DOR "does NOT require the submission of most 1099s... unless there is PA income tax withheld."
Does Pennsylvania require withholding on payments to nonresident contractors?
3.07% (72 P.S. 7302) on PA-source nonemployee compensation/business income to nonresident individuals or disregarded entities with nonresident members, and on PA real estate lease payments to nonresident lessors. "Withholding is optional for payors or lessees paying less than $5,000 annually." Exempt: corporations, partnerships, multi-member LLCs (REV-1832). See the Pennsylvania backup and nonresident withholding page for the trigger, rate, forms and statute.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Pennsylvania adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in Pennsylvania who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.