Pennsylvania 1099 filing requirements

Pennsylvania's rule is set out in Personal Income Tax Bulletin 2023-01, and it is broader than most firms expect: the obligation attaches to the federal filing, not to a Pennsylvania dollar amount, and it covers residents and non-residents alike.

The two Pennsylvania facts most often conflated are the reporting rule and the withholding rule. They have different scopes and only one of them has a dollar figure.

The short version

Is a state filing required?

Yes, wherever you were required to file a federal 1099-MISC or 1099-NEC for Pennsylvania-source income, to a resident or a non-resident. The copy filed with the Department must contain the Pennsylvania-source income and the state tax withheld.

Does CF/SF satisfy the state?

Unresolved on Pennsylvania's own pages. The state is a CF/SF participant in the IRS's table, but no Department page we could find addresses whether the program discharges the Bulletin's direct-filing duty, and the Bulletin states that duty unconditionally.

Due dates

January 31 to the Department. March 31 to the payee, under Pennsylvania's rule. That is later than the federal date, so the federal January 31 is the one that binds in practice.

Reconciliation form

Form REV-1667, the annual withholding reconciliation statement, due January 31. The statements and the REV-1667 must be filed at the same time and by the same method. Quarterly W-3 reconciliations are separate.

Electronic-filing threshold

Ten or more income statements must be filed electronically through myPATH. Fewer than ten may be remitted through myPATH or mailed. Separately, a payor already required to file electronically for Pennsylvania employer withholding must file these forms electronically too.

Dollar threshold

None for reporting. The requirement rides on the federal obligation, so the federal threshold decides whether a form exists at all.

File format

Pennsylvania publishes its own CSV upload specifications for myPATH (a comma-delimited file with a defined minimum column count) and makes no reference to IRS Publication 1220.

Corrections, and two numbers that should not collide

Pennsylvania has its own rule about corrected forms: if a corrected federal 1099-MISC or 1099-NEC is issued and the Pennsylvania-source amount changes for a non-resident recipient, or the total amount changes for a resident recipient, the corrected form must be forwarded to the Department. Note the asymmetry: residents are tracked on the total, non-residents on the Pennsylvania-source figure.

And keep two thresholds apart. Ten or more income statements is the payor's electronic-filing mandate. Eleven or more quarterly withholding returns is a separate rule that applies to third-party preparers. They are different populations and different counts, and reading one as the other is the standard Pennsylvania error.

Why Pennsylvania appears here at all

We wrote these nine guides because they are the states our customers' clients actually live and work in. Where a state's rule is unresolved on the state's own published pages, this article says so rather than picking an answer.