Pennsylvania Releases Specifications for W-2 and 1099 Reporting

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.

To review the .CSV specifications, click here. To review the EFW-2 & EFW-2C version specifications click here.

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Author

Paul Ogawa

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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