TAX YEAR 2026 · 1099-NEC & 1099-MISC
Pennsylvania 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Pennsylvania requirements →Pennsylvania: what to know
Pennsylvania requires direct reporting for applicable nonresident 1099 payments with state tax withholding. No withholding alone is not enough to rule out an obligation: over-$5,000 PA-source nonresident payments may independently trigger required withholding.
1099-NEC reporting
PA withholding on NEC requires direct reporting; no withholding requires checking $5,000 threshold, residency and PA source.
1099-MISC reporting
PA withholding on MISC requires direct reporting; no withholding requires checking payment type, nonresident status, $5,000 threshold and PA source.
State filing method: myPATH; REV-1667 annual reconciliation and NEC/MISC for PA other-income withholding
Deadline guidance: January 31 following tax year for NEC/MISC state forms included with withholding reconciliation.
Official source: Pennsylvania DOR — Nonresident Withholding →
Source reviewed November 3, 2026. Not a certification that the selected situation is reportable or that third-party filing has been authorized. Confirm facts and current instructions.