--- title: "Pennsylvania 1099 & W-2 State Filing Rules (2027 Season)" description: "Pennsylvania state 1099-NEC, 1099-MISC and W-2 filing: with state withholding (others not addressed), REV-1667, CF/SF and 2027 dates from official pages." url: "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-pennsylvania" --- State filing · Pennsylvania # Pennsylvania 1099 and W-2 filing requirements What Pennsylvania Department of Revenue asks for at year end, when it's due in 2027, and whether a federal filing through the IRS covers it. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) **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, 2027**Sunday, 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 | [PA DOR: Nonresident Withholding](https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/nonresident-withholding.html) | Federal dates for the same forms are in the [deadline finder for Pennsylvania](/bookkeeping/1099-w2-filing-deadline-finder?states=pa), 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](https://www.irs.gov/pub/irs-pdf/p1220.pdf). Rather not file them yourself? [1099-NEC preparation and filing](/bookkeeping/1099-nec-filing-service), or [a free bookkeeping health check](/bookkeeping/health-check). ## 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](https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/nonresident-withholding.html) - [PA DOR: Employer Withholding](https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/employer-withholding) - [PA DOR: REV-1667 Annual Withholding Reconciliation Statement (Transmittal) file specs](https://www.pa.gov/agencies/revenue/resources/mypath/multi-import/employer-withholding-file-upload-specs/rev-1667-annual-withholding-reconciliation-statement-transmittal.html) - [IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes](https://www.irs.gov/pub/irs-pdf/p1220.pdf) 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](/bookkeeping/state-1099-filing-requirements) · [Deadline finder](/bookkeeping/1099-w2-filing-deadline-finder) · [Do I need to send a 1099?](/bookkeeping/do-i-need-to-send-a-1099) · [1099 deadline calculator](/bookkeeping/1099-deadline-calculator) · [Contractor payment tracker](/bookkeeping/1099-contractor-payment-tracker) · [New hire reporting by state](/bookkeeping/new-hire-reporting-requirements-by-state) · [New 1099 Rules Kit](/toolkits/new-1099-rules-kit) · [Year-End Close and 1099 Kit](/toolkits/year-end-close-and-1099-kit) ## Want your 1099s and W-2s filed for you? [See 1099 preparation](/bookkeeping/1099-preparation)[Call (908) 444-6373](tel:+19084446373)