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What does the law require you to do?

A payor is an individual, estate, trust or business that makes payments to a payee, the person or entity receiving payment. The law requires payors to:

  1. Apply for a 1099-MISC withholding account by completing a PA-100 Pennsylvania Enterprise Registration Form here.
  2. Electronically file quarterly withholding returns and annual reconciliations with the Department of Revenue through e-TIDES.
  3. Electronically remit the withheld monies through e-TIDES

Note: Payors are liable for withholding taxes in the same manner as employers withholding employee compensation. Payors are also liable for taxes not withheld in the same manner as employers not withholding employee compensation.