The Pennsylvania Department of Revenue recently released two publications containing the specifications for electronic reporting of W-2 and 1099 information. These specifications are separated into two separate sets: W-2 and 1099 specifications for Comma Delimited File Formats, and specifications based on the Social Security Administration’s EFW-2 format.
There are several changes to these publications compared to their prior release in 2018, which include the following:
- Certain references were updated for TY 2019: for example, all references to “Employer Account Number” or “Employer Account ID” were updated to “PA Employer Account ID”.
- Specifications for corrections were added in .CSV and EFW2C format, and will be supported beginning January 7, 2020.
- Beginning with TY 2019 multiple characters for 1099-R distribution codes will be accepted and will not present with errors.
- Specific instructions for correction files were added, using the specifications to reference how corrections in certain situations must be made.