E-File your Pennsylvania 1099 forms with Simple and Secure

Businesses in Pennsylvania must file the following 1099 forms:

• Form 1099-NEC – Nonemployee Compensation
• Form 1099-MISC – Miscellaneous Information
• Form 1099-B – Proceeds from Broker and Barter Exchange Transactions
• Form 1099-DIV – Dividends and Distributions
• Form 1099-G – Certain Government Payments
• Form 1099-INT – Interest Income
• Form 1099-K – Payment Card and Third-Party Network Transactions
• Form 1099-OID – Original Issue Discount
• Form 1099-R – Distributions from Pensions, Annuities, etc.
• Form W-2G – Certain Gambling Winnings

These forms must be submitted to the Pennsylvania Department of Revenue to ensure compliance with state tax requirements.

Yes, businesses in Pennsylvania must also file Form REV-1667 — the Employer's Annual Withholding Reconciliation Statement. This form is used to reconcile the total amount of Pennsylvania income tax withheld from wages and other payments during the tax year and must be submitted to the Pennsylvania Department of Revenue. It ensures the accurate reporting of tax withheld and helps businesses remain compliant with state tax regulations.

The deadline for filing 1099 forms with Pennsylvania, including those with state income tax withholding, is January 31, 2025. This applies to all forms. If the deadline falls on a weekend or holiday, it will be extended to the next business day.

Failure to file 1099 forms on time may result in a penalty of 5% per month (up to 25%) on the underpayment for each month or fraction thereof. If a false or fraudulent return is filed, a 50% penalty on the underpayment may be imposed. Additionally, failure to pay withholding tax by the due date incurs an extra 5% penalty per month, up to 50%.