Pennsylvania Publishes 2018 W-2 and 1099 Employer Withholding Reporting Instructions and Specifications Handbook

July 13, 2018 Paul Ogawa

Pennsylvania’s Department of Revenue recently released their instructions and specifications for W-2 and 1099 electronic filing for Tax Year 2018. Pennsylvania’s Department of Revenue has combined their previously separate specifications for W2 and 1099 to one new publication.

There are a number of changes in the new publication and the key points are as follows:

  • The filing due date is January 31^st^ regardless on if January 31^st^ falls on a weekend or holiday;
  • Filers submitting 250 forms or more must file electronically through the e-TIDES site;
    • Files must not exceed 20 MBs in size.
  • 1099-R and W-2 reports must be separated before uploading to the e-TIDES site (in .csv format);
  • Beginning with TY 2018, e-Tides will accept W-2 reports in the SSA’s EFW-2 format with Pennsylvania-specific modifications;
  • As of Tax Year 2018, ITINs (Individual Taxpayer Identification Numbers) will be accepted in lieu of a SSN.

To review these and all updates in full, please click 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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