Home Table of Contents

§ 7317.1. Information statement for nonemployer payors

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: June 30, 2021

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article III. Personal Income Tax (Refs & Annos)
Part VII. Withholding of Tax
Effective: June 30, 2021
72 P.S. § 7317.1
§ 7317.1. Information statement for nonemployer payors
Currentness
Every payor required to deduct and withhold tax under section 316.21 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).2 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.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 317.1, added 2017, Oct. 30, P.L. 672, No. 43, § 15, effective in 60 days [Dec. 29, 2017]. Amended 2021, June 30, P.L. 124, No. 25, § 3.1, imd. effective.

Footnotes

1
72 P.S. § 7316.2.
2
72 P.S. § 7335.
72 P.S. § 7317.1, PA ST 72 P.S. § 7317.1
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document