Pennsylvania Releases EFW2 Specifications for 2020

Robert Beck
November 24, 2020

Pennsylvania recently released its EFW2/EFW2C Reporting Instructions and Specifications Handbook. This booklet contains the EFW2 specifications and special instructions for reporting information returns to Pennsylvania. The most notable change this year is that Pennsylvania will now require filing of Forms 1099-NEC with the commonwealth and that the e-TIDES system will accept those files as well. Other notable changes are detailed below:

  • For Correction Files – The Originally Reported Employer Entity ID and Originally Reported PA Employer Account ID fields should be left blank. The PA Employer Account ID must be reported according to the situation. If the correction type code reported is D or U enter the originally reported value and if A enter the correct value.
  • Taxpayers needing direct assistance urged to email at or to use the online Customer Service Center at

To view the full specifications handbook, click here.


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Robert Beck

Robert Beck 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, and the Affordable Care Act (ACA). Robert is a member of the Massachusetts Bar and received his J.D. from New England Law | Boston and his B.A. in Justice from University of Alaska Fairbanks.
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