Pennsylvania has recently provided guidance that they have changed their 1099-R/1099-MISC filing requirements.
For filings of 2019 1099-MISC/1099-R, Pennsylvania requires 1099-MISC/1099-R to be e-filed if the Taxpayer meets one of the following criteria:
- The Taxpayer has a PA Employer Withholding Account and is filing more than 9 1099-MISC/1099-R with $0 PA withholding
- The Taxpayer has a PA Employer Withholding Account and is filing a 1099-MISC/1099-R with PA withholding
E-filing 1099-MISC/1099-R is not as simple as just uploading a PDF of the 1099s to Pennsylvania. Instead, Pennsylvania requires either:
- The submission of a CSV file (similar to an excel spreadsheet) containing a minimum of 31 columns of data per payee.
- Manual entry in your e-TIDES account.
Information on how to prepare the CSV file properly is located starting on page 7 of the PDF at the following link: https://www.revenue.pa.gov/GeneralTaxInformation/Tax%20Types%20and%20Information/EmployerWithholding/Documents/2019_w-2-1099_CSV_reporting_inst_and_specs.pdf
Once the CSV file is created, you will then upload this file through your PA e-TIDES account.
Taxpayers who do not have a PA Employer Withholding Account or Taxpayers who have a PA Employer Withholding Account and are filing 9 or less 1099-Misc/1099-R with $0 PA withholding are allowed to continue filing paper 1099-MISC/1099-R and mailing them to:
PA Department of Revenue
PO Box 280412
Harrisburg, PA 17128-0412
Be advised, the change in procedures has not changed the due date of filing 1099-MISC/1099-R. Forms are still required to be submitted to Pennsylvania by January 31, 2020.
If you need any help e-filing 1099-MISC/1099-R with PA, we can assist in the process, from answering questions on the form set up to providing the e-filing submission to Pennsylvania. Please reach out to our office at 717-569-2900.