USA State Payroll Rates + Resources: State of Pennsylvania: Filing State Income Taxes, W2s, and 1099s

Pennsylvania does not have a form exactly like the federal W-4 form because Pennsylvania Personal Income Tax is based on a flat tax rate and everyone pays the same rate of 3.07%. Pennsylvania does not have allowances based on the number of dependents claimed, marital status, age, etc.  

An employee may, however, be entitled to non-withholding of PA personal income tax if they incurred no liability for income tax the preceding tax year and/or they anticipate that they will incur no liability for income tax during the current tax year or as a resident of the reciprocal states of Indiana, Maryland, New Jersey, Ohio, Virginia, or West Virginia and their employer agrees to withhold the income tax from that state. 

If the employee meets these criteria they should complete Form REV-419 and submit it to their employer's payroll office along with any required documentation.

Deposits

Employers currently withhold and remit employees’ taxes on wage and salary income according to the following schedule:

Reporting

PA W-3 quarterly reconciliation returns must be filed online at e-Tides or by phone using TeleFile (1-800-748-8299).

Every employer required to deduct and withhold tax must file a quarterly return of income tax withheld on or before the last day of the month following the end of the quarter.  

Employers that remit withheld taxes on a monthly, semi-monthly, or semi-weekly schedule must file the quarterly reconciliation return, PA W-3.

W-2 and 1099 Forms

W-2 and 1099 forms are due to the Department by January 31st of the ensuing tax year and they must be accompanied by an Annual Withholding Reconciliation Statement (REV-1667).

For further details, see the Pennsylvania Department of Revenue 2019 W-2 and 1099 Employer Withholding Reporting Instructions and Specifications Handbook (2019) and Employer Withholding Information Guide.