Pennsylvania 1099 Reporting Requirements

Key Takeaways:

• Pennsylvania requires employers that issue 10 or more 1099s or W-2s to file them electronically through MyPath.
• Forms 1099-MISC, 1099-NEC and 1099-R must be submitted by January 31, even if no state income tax was withheld.
• Businesses without employees still need a PA Withholding ID to file electronically.

What are the Electronic Filing Requirements and Thresholds?

As the end of the year approaches, businesses should review their information reporting requirements. Pennsylvania has specific rules for filing Form 1099s and understanding them can help you avoid filing errors, as well as any last-minute issues.

Employers that issue 10 or more total 1099 and/or W-2 forms must file these forms electronically through the Pennsylvania Department of Revenue’s MyPath system. The state requires electronic submission of the following forms, even if no Pennsylvania income tax was withheld:

• Form 1099-MISC
• Form 1099-NEC
• Form 1099-R

All filings are due by January 31 following the end of the tax year.

Important Filing Considerations

Below are some key considerations when preparing for year-end:

• If you’re filing through MyPath, keep in mind that 1099 forms must be uploaded at least 48 hours prior to completing the REV-1667, Annual Withholding Reconciliation Statement Transmittal.
• Pennsylvania allows only one REV-1667 to be filed each year, so make sure all W-2 and 1099 forms are submitted before completing the reconciliation. Filing too early could mean having to amend the return later.
• Your PA Withholding ID, which is required for these filings, can be found on W-2 forms or in your MyPath account under Employer Withholding Tax (W-3) on the summary page.

Withholding ID Requirements for Businesses Without Employees

Even if your business doesn’t have employees, you still need an eight-digit Pennsylvania Withholding ID to file 1099s electronically.

To get a Pennsylvania Withholding ID, complete the PA-100 Business Registration by following these steps:

1. Visit mypath.pa.gov and log in to your account.
2. Under the “More” tab, select “Register New Business Accounts.”

If the business is new or does not have a MyPath account, you can get a MyPath account by completing the following steps:

1. Visit mypath.pa.gov.
2. Choose Pennsylvania Online Business Tax Registration in the Registration section and complete the registration.
3. When prompted with the question, “Does or will the business entity have employees, non-employees, and/or need to report income withholding?” select “Yes.”

We recommend completing the PA-100 registration before year-end so your business has its account number ready for the January deadline.

If you have questions about Pennsylvania’s 1099 reporting rules or need help navigating MyPath, contact your Brown Plus Advisor.

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