Pennsylvania Updates Form PA-100, Enterprise Registration Form

The Pennsylvania Department of Revenue updated Form PA-100, the Business Enterprise Registration Form and Instructions.  The fee for background investigations of owners or officers has increased from $10 to $22. 


Additionally, the instructions have added additional clarification for Section 9, "Establishment Employment Information," Part 1.  The new information states that "[a]ny  payor/lessee required to withhold must apply for a 1099-MISC withholding account by completing a PA-100 Pennsylvania Enterprise Registration form. if you already have an employer withholding account and you do not want to report the 1099-MISC separately, you do not have to complete a new registration. however, if you want to report the 1099-MISC separately, you must register for a 1099-MISC withholding account.


There have been changes to the Revenue District Offices list available on page 27.


To read Form PA-100 in full, please follow the link below.


Nicolette Chasse

Nicolette Chasse is a Junior Regulatory Counsel at Sovos Compliance. Her main areas of focus are Automatic Exchange of Information (AEOI) reporting under FATCA and CRS and 1099 Federal Withholding Reporting. Nicolette received her B.A. at Trinity College and her J.D. at Penn State’s Dickinson School of Law. She is a member of the Massachusetts Bar.
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