23 March 2016 Pennsylvania DOR to change 1099-MISC submission deadline to January 31 to match W-2/1099-R and federal deadlines The Pennsylvania Department of Revenue announced in its February/March 2016 issue of Tax Update that the passage of the federal Protecting Americans from Tax Hikes Act of 2015 (PATH) will affect the filing of Forms 1099-MISC with the Department by accelerating the due date to January 31. Previously, these forms were due to be filed with the Department by the federal deadline of February 28 (March 31 for electronically filed forms). There is no change for the filing of Forms W-2/1099-R and the W-2 Transmittal with the Department, as the deadline is already January 31. For more information on filing these forms, see the Department's website. Under the federal PATH Act of 2015 (Public Law 114-113), only those Forms 1099-MISC reporting nonemployee compensation are required to be filed with the IRS by January 31; other Forms 1099-MISC continue to be due on February 28 if filed on paper, and March 31 if filed electronically. Seemingly, the Pennsylvania Department of Revenue goes further with its rule by extending the earlier January 31 due date to all Forms -MISC.
Document ID: 2016-0549 | ||||||||||||||||||||
