Information Statement for Nonemployer Payors

Every payor required to deduct and withhold tax under section 316.2 shall furnish to a payee to whom the payor has paid income from sources within this Commonwealth during the calendar year a copy of form 1099-MISC or 1099-NEC required under section 335(f)(1). The copy of form 1099-MISC or 1099-NEC required by this section for each calendar year shall be forwarded to the payee on or before March 1 of the year succeeding the calendar year.

(317.1 amended June 30, 2021, P.L.124, No.25)