For the latest file layout information, search for and refer to the current file specification document, W-2/1099 Reporting Instructions and Specifications Handbook for Comma Delimited (CSV) File Format on the Pennsylvania Department of Revenue website.
The default file name for the 1099-NEC original file is pa1099n.csv.
The following table shows the columns, column names, descriptions, data sources or valid values, and whether the field is required for the 1099-NEC original file.
|
Column |
Column Name |
Description |
Data Source or Valid Values |
Required or Optional |
|---|---|---|---|---|
|
A |
Payer Entity ID |
The nine-digit Entity ID number for the business being filed. Usually, this is a Federal Employer Identification Number or Social Security Number. |
Retrieved from the Federal EIN Number field on the 1099 Processing - Generate 1099-NEC Electronic File page. |
Required |
|
B |
Type of Entity ID |
The three-digit number indicating the Taxpayer Identification Type. |
The valid value is 001 (indicating FEIN). |
Required |
|
C |
Payer PA Employer Account ID |
The state-assigned Pennsylvania tax account number. |
Retrieved from the PA State Assigned Tax Account Number field on the 1099 Processing - Generate 1099-NEC Electronic File page. |
Required |
|
D |
Tax Year |
The tax year for which the 1099-NEC is being generated. |
Retrieved from the Tax Year field on the 1099 Processing - Generate 1099-NEC Electronic File page. |
Required |
|
E |
Recipient Taxpayer Identification Number |
The recipient’s nine-digit number for the Social Security Number, Individual Taxpayer Identification Number, or Federal Employer Identification Number. |
Retrieved from the Payee Federal ID field on the 1099 Processing - 1099-NEC Update page. |
Required |
|
F |
Taxpayer Identification Type |
The three-digit number indicating the recipient’s Taxpayer Identification Type. |
Valid values:
|
Required |
|
G |
Recipient Number |
The recipient’s Company Recipient ID. |
Not applicable |
Optional |
|
H |
Recipient Last Name |
The recipient’s last name. For businesses, this field contains the business name. |
For individuals, the value is retrieved from the Payee Name field on the 1099 Processing - 1099-NEC Update page. For businesses, the value is retrieved from the Doing Business As field on the 1099 Processing - 1099-NEC Update page. |
Required |
|
I |
Recipient First Name |
The recipient’s first name. |
Retrieved from the Payee Name field or Doing Business As field on the 1099 Processing - 1099-NEC Update page. |
Required |
|
J |
Recipient Middle Name |
The recipient’s middle name. |
Retrieved from the Payee Name field or Doing Business As field on the 1099 Processing - 1099-NEC Update page. |
Optional |
|
K |
Recipient Name Suffix |
The recipient’s name suffix. |
Retrieved from the Payee Name field or Doing Business As field on the 1099 Processing - 1099-NEC Update page. |
Optional |
|
L |
Recipient Address Line 1 |
The first line of the recipient’s address. |
Retrieved from the Address 1 and Address 2 fields on the 1099 Processing - 1099-NEC Update page. |
Required |
|
M |
Recipient Address Line 2 |
The second line of the recipient’s address. |
Retrieved from the Address 1 and Address 2 fields on the 1099 Processing - 1099-NEC Update page. |
Optional |
|
N |
Recipient Address Line 3 |
The third line of the recipient’s address. |
Not applicable |
Optional |
|
O |
Recipient City/Town |
The recipient’s city or town of residence. |
Retrieved from the City field on the 1099 Processing - 1099-NEC Update page. |
Required |
|
P |
Recipient Governing District |
The recipient’s state of residence. |
For US addresses, the value is retrieved from the State field on the 1099 Processing - 1099-NEC Update page. For foreign addresses, the value is retrieved from the Foreign State field on the 1099 Processing - 1099-NEC Update page. |
Required |
|
Q |
Recipient Postal Area |
The recipient’s zip code. |
For US addresses, the value is retrieved from the Zip Code field on the 1099 Processing - 1099-NEC Update page. For foreign addresses, the value is retrieved from the Foreign Postal Code field on the 1099 Processing - 1099-NEC Update page. |
Required |
|
R |
Recipient Country Code |
The recipient’s country code. |
Retrieved from the Foreign Country Code field on the 1099 Processing - 1099-NEC Update page. |
Required |
|
S |
Rents |
This field is not applicable for 1099-NEC. |
The valid value is 0.00. |
Required |
|
T |
Royalties |
This field is not applicable for 1099-NEC. |
The valid value is 0.00. |
Required |
|
U |
Other Income |
This field is not applicable for 1099-NEC. |
The valid value is 0.00. |
Required |
|
V |
Medical and Health Care Payments |
This field is not applicable for 1099-NEC. |
The valid value is 0.00. |
Required |
|
W |
NonEmployee Compensation (1099-NEC Box 1) |
The non-employee compensation amount. |
The valid values are 0.00 - 999999999.99. Retrieved from the 1-Non-Employee Compensation field on the 1099 Processing - 1099-NEC Update page. |
Required |
|
X |
Gross Proceeds Paid to an Attorney |
This field is not applicable for 1099-NEC. |
The valid value is 0.00. |
Required |
|
Y |
State Tax Withheld (1099-NEC Box 5) |
The withheld state tax amount. You must obtain a PA Employer Account ID if reporting greater than zero. |
The valid values are 0.00 - 999999999.99. Retrieved from the 5-State Income Tax field on the 1099 Processing - 1099-NEC Update page. |
Required |
|
Z |
State Income (1099-NEC Box 7) |
The state income amount. |
The valid values are 0.00 - 999999999.99. Retrieved from the 7-State Income field on the 1099 Processing - 1099-NEC Update page. |
Required |