The rules
| 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. |
| Due date | January 31 following the payment year, with the REV-1667. |
| How | Electronically through myPATH. Pennsylvania participates in CF/SF, but the department still requires the direct filing. |
| State 1099-K threshold | None; Pennsylvania follows the federal 1099-K threshold and does not require 1099-K filing. |
| Nonresident withholding | 3.07% on Pennsylvania-source nonemployee compensation, business income and lease payments to nonresident individuals and disregarded entities. Withholding is optional below $5,000 per payee per year; payments of $1,000 or more must be remitted by EFT. |
- A payor that withholds must register for an employer withholding account even if it has no employees.
Questions people ask about Pennsylvania
Do I have to file 1099s directly with Pennsylvania?
Yes, when Pennsylvania tax was withheld on the payment. Even without withholding, Pennsylvania requires a direct filing in some cases. 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?
January 31 following the payment year, with the REV-1667.
How do I file 1099s with Pennsylvania?
Electronically through myPATH. Pennsylvania participates in CF/SF, but the department still requires the direct filing.
Does Pennsylvania have its own 1099-K threshold?
None; Pennsylvania follows the federal 1099-K threshold and does not require 1099-K filing.
Does Pennsylvania require withholding on payments to nonresident contractors?
3.07% on Pennsylvania-source nonemployee compensation, business income and lease payments to nonresident individuals and disregarded entities. Withholding is optional below $5,000 per payee per year; payments of $1,000 or more must be remitted by EFT.
Verified September 24, 2026 against https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/nonresident-withho…. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.