The Pennsylvania state ID number you enter on a 1099 is your 8-digit PA Withholding Account ID, assigned by the Pennsylvania Department of Revenue when you register for an Other Income Withholding account. It goes in the state payer’s ID box next to “PA,” with no dashes or spaces.1Commonwealth of Pennsylvania. 1099-NEC Income Records | Department of Revenue Every business that files a federal 1099-NEC or 1099-MISC for Pennsylvania-source income must also file a copy with the DOR, and this 8-digit number is what links the filing to the state’s records.
Why It Is Not Your EIN or Your W-2 Account Number
The PA Withholding ID is a state account number, not your federal Employer Identification Number. The two are separate and are not interchangeable on the state boxes of a 1099.
It is also not the same account you use for W-2 wage reporting. Pennsylvania’s myPATH system splits withholding into three distinct account types: Employer Withholding for W-2 wages, Other Income Withholding for 1099-MISC and 1099-NEC payments, and Retirement Income Withholding for 1099-R distributions. Each has its own account number and reconciliation.2Pennsylvania Department of Revenue. Withholding Accounts in myPATH If your business already has an Employer Withholding account for employees on payroll, that account does not cover 1099 filings. You need to add the Other Income Withholding account before myPATH will accept your 1099 uploads.
How to Get the 8-Digit Withholding ID
You register through the PA-100, Pennsylvania’s Enterprise Registration Form, most easily online through the myPATH portal at mypath.pa.gov.3Commonwealth of Pennsylvania. myPATH | Department of Revenue A new business can start the registration without logging in. An existing business logs in and adds a new tax account. When the form asks what type of tax account you need, select Withholding Taxes and specifically choose “Other Income Withholding (1099 MISC and NEC).”4Commonwealth of Pennsylvania. PA Enterprise Registration Form and Instructions (PA-100)
The application asks for your federal EIN, legal business name, business structure, and contact information. Processing time varies. Online registrations can take anywhere from a day to about four weeks before the account is fully active, so start early. Without an active Other Income Withholding Account ID, myPATH will reject your electronic 1099 submissions.
This registration applies even to businesses that have no employees and only pay independent contractors. If you are required to file a 1099 with the IRS for Pennsylvania-source income, you need the state account.2Pennsylvania Department of Revenue. Withholding Accounts in myPATH
Where the Number Goes on the 1099
Both the 1099-NEC and the 1099-MISC have state-information boxes near the bottom, but the box numbers are different on each form. Mixing them up is a common error.
On the 1099-NEC:
- Box 5: Pennsylvania state income tax withheld
- Box 6: State abbreviation (“PA”) and your 8-digit PA Withholding ID
- Box 7: State income amount
On the 1099-MISC:
- Box 16: Pennsylvania state income tax withheld
- Box 17: State abbreviation (“PA”) and your 8-digit PA Withholding ID
- Box 18: State income amount
These placements come from the IRS instructions for the forms.5Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC (04/2025) The state ID box holds the payer’s account number, not the recipient’s Social Security number or tax ID. Even when no state tax was withheld, enter your PA Withholding ID and the state income amount on the state copy of the form.6Pennsylvania Department of Revenue. Personal Income Tax Bulletin 2023-01
When You Actually Have to Withhold PA Tax
Having the account does not automatically mean you owe withholding on every 1099 payment. Pennsylvania requires withholding at 3.07% on Pennsylvania-source non-employee compensation, business income, and Pennsylvania real estate lease payments paid to nonresidents once total payments to that payee exceed $5,000 for the calendar year.7Commonwealth of Pennsylvania. Nonresident Withholding Below $5,000, withholding is optional, and the DOR encourages withholding anyway if you are unsure whether payments will cross the threshold.
For 1099 payments to Pennsylvania residents, withholding is not required. You must still file the 1099 with the DOR and include your PA Withholding ID on it.6Pennsylvania Department of Revenue. Personal Income Tax Bulletin 2023-01
Filing the 1099 With Pennsylvania
The deadline for submitting 1099-NEC and 1099-MISC copies to the DOR is January 31 following the calendar year of the payments. A copy must reach the payee by March 31.6Pennsylvania Department of Revenue. Personal Income Tax Bulletin 2023-01 These apply whether or not state tax was withheld.
Businesses issuing 10 or more combined W-2 and 1099 forms must file electronically through myPATH using a comma-delimited CSV upload. Third-party preparers can bulk-upload files for multiple clients through the Accountant Center; single-account filers use the Reconciliation File Upload link under their withholding account panel. Files cannot exceed 20 MB.8Pennsylvania Department of Revenue. Bulk Upload via myPATH
One important boundary: participating in the IRS Combined Federal/State Filing Program does not satisfy Pennsylvania’s requirement. The DOR requires a separate copy filed directly with the Department by January 31, no matter what you file federally.6Pennsylvania Department of Revenue. Personal Income Tax Bulletin 2023-01
After uploading, you also file Form REV-1667, the Annual Withholding Reconciliation Statement, which reconciles income and withholding across all your W-2s and 1099s for the year.9Commonwealth of Pennsylvania. REV-1667 Annual Withholding Reconciliation Statement (Transmittal) Upload all income statements first, then wait at least 48 hours before submitting the REV-1667 so the system can process the data. Filing the reconciliation too soon can cause the totals to mismatch and the submission to reject.10Pennsylvania Department of Revenue. How Do I File the Annual Withholding Reconciliation (REV-1667)?