1099-Miscellaneous Overview



Under Act 85 of 2012, entities paying either nonemployee compensation for Pennsylvania-based work or Pennsylvania-source oil/gas lease payments are required to submit copies of federal forms 1099-MISC to the department. 1099-MISC forms are required for payments to resident and nonresident individuals, entities treated as partnerships for tax purposes or single-member limited liability companies from any entity required to provide form 1099-MISC to the federal government with respect to the payments. The forms are due to the department the same time they are due to the Internal Revenue Service.



The entity issuing the 1099-MISC forms must have a PA employer withholding account to be able to file the forms electronically through e-TIDES. The forms will have to be filed using a multi-import file upload. This process will allow users to prepare a file and upload all of their records in a single transaction. The file should not exceed 5 MB and be formatted using the .CSV file extension or any other type of a comma delimited/comma separated value file.

If the entity issuing the 1099-MISC has a PA employer withholding account and 250 or more 1099-MISC forms, they must be filed through e-TIDES.

File Upload Specifications

General upload instructions

If the entity issuing the 1099-MISC has a PA employer withholding account and has less than 250 1099-MISC forms, they should be filed electronically through e-TIDES, but you do have the option to submit the paper form.


If you are mailing paper forms, please mail them to:

PA Department of Revenue

P.O. Box 280412

Harrisburg, PA 17128-0412


If you have additional questions regarding the 1099-MISC program please feel free to call our office.