Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7317.1. Information statement for nonemployer payors

Every payor required to deduct and withhold tax under section 316.2   1 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.