Pennsylvania 1099 filing requirements (2026)
Pennsylvania requires businesses to file Form 1099-NEC with the state when a federal 1099 is required. The state due date is January 31.
| State 1099-NEC filing required? | Yes |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | January 31 |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://mypath.pa.gov/_/ |
How does Pennsylvania treat the new $2,000 federal threshold?
Pennsylvania ties the filing requirement to the federal one. Under Act 43 of 2017, as described by PA DOR, anyone who pays PA-source income in the covered classes to an individual, partnership or single-member LLC 'and is required to make a form 1099-MISC or 1099-NEC return to the Secretary of the Treasury of the United States, shall file a copy of such form with the department'. This covers payments to PA residents and PA-source payments to nonresidents. PA DOR's nonresident-withholding page says payors 'are required to file a Federal Form 1099-MISC/NEC with the department'. PA sets no separate dollar threshold, so the federal $2,000 threshold should govern 2026 payments. PA DOR has not published OBBBA-specific guidance.
What if you withheld Pennsylvania income tax?
Form REV-1667 (Annual Withholding Reconciliation Statement) must be filed through myPATH with the individual 1099-MISC/NEC forms by January 31. 1099-MISC/NEC withholding is reported under a separate 'Other Income Withholding' account (or the employer withholding account). Filers of 10 or more income statements must file electronically through myPATH; fewer than 10 may be mailed. Nonresident withholding at 3.07% (72 P.S. 7302) is required on PA-source nonemployee compensation or business income paid to nonresident individuals/disregarded entities that is reportable on federal 1099-MISC/NEC. It is optional for payors paying less than $5,000 annually.
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Pennsylvania's rules apply.
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