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.
