Pennsylvania Publishes Personal Income Tax Bulletin 2023-01

Jesse Rooney
September 8, 2023

Pennsylvania has published Tax Bulletin 2023-01.  This document clarifies 1099-MISC and 1099-NEC reporting and withholding instructions.

The document clarifies when Forms 1099-NEC and 1099-MISC, particularly noting that Pennsylvania requires reporting of these forms when federal reporting is required.  Previously, direction for reporting of these forms was required when reporting compensation for services performed by state residents, payments made to non-residents for Pennsylvania-based transactions, and when there was state withholding.

The document supplants Notice 2017-01 which had only made reference to 1099-MISC reporting. The 2023 Bulletin makes it clear contemporary filing should be performed through the MyTides program, whereas the prior Bulletin referenced a legacy filing method.

To review the notice, follow this link.

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Jesse Rooney

Jesse Rooney is regulatory counsel for Sovos. His research focuses on tax information reporting. He is a member of the Massachusetts bar.
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