The short answer. Payers who must withhold Pennsylvania tax on PA-source nonemployee compensation or lease payments to nonresidents must file the 1099-MISC or 1099-NEC with the Department and give the payee a copy by January 31. The pages we opened don't say whether other PA-source 1099s must be filed.
Pennsylvania filing rules at a glance
- Who asks
- Pennsylvania Department of Revenue
- State 1099 copies
- With state withholding (others not addressed)
- 1099 due
- January 31 (with REV-1667)
- W-2 due
- January 31 (uploaded with REV-1667)
- Year-end form
- REV-1667, Annual Withholding Reconciliation Statement (Transmittal), due January 31
- E-filing
- Employers filing 10 or more income statements must file electronically through myPATH; withholding payments, quarterly returns and annual reconciliations must be submitted electronically.
- IRS CF/SF
- IRS lists the state; state page silent (forms the IRS forwards: 1099-NEC, 1099-MISC)
Pennsylvania dates for the 2027 season
| Due | Where | What to file | Source |
|---|---|---|---|
Sunday, January 31, 2027Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | Pennsylvania | REV-1667 with W-2s, 1099-R, 1099-MISC and 1099-NEC records |
Federal dates for the same forms are in the deadline finder for Pennsylvania, which can also add any other states you paid people in.
Pennsylvania and the IRS combined program
The Pennsylvania pages we opened don't mention the Combined Federal/State Filing program. Pennsylvania is on the IRS participating-state table in Publication 1220.
Worth knowing in Pennsylvania
- Pennsylvania withholds 3.07% on PA-source nonemployee compensation and lease payments (rents and royalties) to nonresidents when payments to one payee exceed $5,000 in the year; the page's note also calls withholding optional for payors paying less than $5,000 annually.
- 1099-MISC and 1099-NEC withholding is reported under an Other Income Withholding account, not the employer account.
Not confirmed: cfsf, only if withheld. The official pages we opened didn't say, so we left them blank.
Where this comes from
- PA DOR: Nonresident Withholding
- PA DOR: Employer Withholding
- PA DOR: REV-1667 Annual Withholding Reconciliation Statement (Transmittal) file specs
- IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes
General information, not tax or legal advice. Checked November 2026 against the official state revenue and IRS pages linked here. Rules, forms and portals change; the state's own instructions and your preparer have the final word. MCC Solutions is not a law firm or a CPA firm, and is not affiliated with any tax agency.
Pennsylvania questions
Do I have to file Form 1099-NEC with Pennsylvania?
Payers who must withhold Pennsylvania tax on PA-source nonemployee compensation or lease payments to nonresidents must file the 1099-MISC or 1099-NEC with the Department and give the payee a copy by January 31. The pages we opened don't say whether other PA-source 1099s must be filed.
Does the IRS combined federal/state program take care of Pennsylvania?
The IRS lists Pennsylvania as a participant, but the Pennsylvania page we opened doesn't say whether a CF/SF filing satisfies it. File directly unless Pennsylvania Department of Revenue tells you otherwise.
When are Pennsylvania W-2s and the year-end form due for 2026 wages?
Pennsylvania's page: January 31 (uploaded with REV-1667). The year-end form is REV-1667, Annual Withholding Reconciliation Statement (Transmittal), due January 31. On the 2027 calendar that's Sunday, January 31, 2027.
Do I have to e-file with Pennsylvania?
Employers filing 10 or more income statements must file electronically through myPATH; withholding payments, quarterly returns and annual reconciliations must be submitted electronically.
Related: State 1099 and W-2 filing requirements · Deadline finder · Do I need to send a 1099? · 1099 deadline calculator · Contractor payment tracker · New hire reporting by state · New 1099 Rules Kit · Year-End Close and 1099 Kit