Pennsylvania Issues General Information Publications for W-2 and 1099 Filing

November 6, 2017 Paul Ogawa

Pennsylvania recently issued a number of General Information Publications for certain information returns, including the 1099-MISC and 1099-R. 

The General Information & Specifications: 1099-MISC is an updated version of a previous 1099-MISC Overview that was available on the PA DOR website. It contains much of the same information as its predecessor document, including “Who must File”, “Filing Options”, and “Filing Requirements”. Two notable omissions from the current version of this publication are links to the Instructions for Completing the 1099-MISC Upload to the eTides system, and the specifications for the 1099-MISC file import. Both are still available on the eTides website, and are still valid.

Additionally, the PA DOR also published a General Information & Specifications: 1099-R Filing, which is a new publication for 2017. This publication lays out the general guidelines for filing Form 1099-R with Pennsylvania, including the $10 distribution threshold that triggers the filing requirement for payers. Additionally, 1099-R forms with zero PA withholding do not need to be filed with the Department of Revenue, but the DOR reserves the right to request that information.

Finally, Pennsylvania published an updated version of their General Information & Specifications: W-2 & PA W-3 Quarterly Filingpublication. This publication provides instructions on how to file W-2, PA W-3, or 1099 records both electronically and on paper. The most notable change for this year is that CD formatted records will no longer be accepted by Pennsylvania beginning on January 1, 2018: taxpayers filing more than 250 W-2 records must file electronically, while those filing less than 250 records may file electronically, by paper, or by telefile.

To review these publications in full, please use the links in this article or visit the Pennsylvania Department of Revenue’s Forms page by clicking here.

About the Author

Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.

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