The Pennsylvania Department of Revenue is reminding customers that employee W-2 wage records and 1099s must be submitted annually to Pennsylvania by January 31 following the tax year being reported. This includes 1099-Rs, 1099-MISC, 1099-NEC, and Annual Withholding Reconciliation Statements (REV-1667s).
Customers who file 10 or more W-2s/1099s are required to file those records online through myPATH (myPATH.pa.gov), the Department of Revenue’s online tax filing system.
Pennsylvania is participating in the Combined Federal/State Filing (CF/SF) Program, however the Department of Revenue is still requiring customers to separately file 1099s on the state level in Pennsylvania by the January 31 deadline. This is necessary for the department to accurately process tax returns in a timely manner and avoid processing delays.
File specifications vary by form and are found on the
myPATH Employer Withholding Multi-Import/File Upload File Specifications page. Be sure to select the appropriate type of file to be uploaded.
Pennsylvania law requires employers to withhold Pennsylvania
personal income tax from employees’ compensation in two common cases:
When resident employees perform services within or outside Pennsylvania; and
When nonresident employees perform services within Pennsylvania.
An employer is any individual, partnership, association, corporation, government body or other entity that employs one or more persons, which is required under the Internal Revenue Code to withhold federal income tax from wages paid to an employee.
Employers currently withhold and remit employees’ taxes on wage and salary income according to the following schedule:
Quarterly – If total withholding is under $300 per quarter, the taxes are due the last day of April, July, October and January.
Monthly – If total withholding is $300 to $999 per quarter, the taxes are due the 15th day of the following month.
Semi-Monthly - If total withholding is $1,000 to $4,999.99 per quarter, the taxes are due within three banking days of the close of the semi-monthly period.
Semi-Weekly – If total withholding is $5,000 or greater per quarter ($20,000 per year), the taxes are due on the Wednesday following the pay dates for employers whose paydays fall on a Wednesday, Thursday or Friday; and on the Friday following the pay dates for employers whose paydays fall on Saturday, Sunday, Monday or Tuesday.
Employers are also required to file reconciliation returns for each quarter and wage and tax statements (W-2s) for all employees and W-2 transmittals.