1099 Misc Withholding Exemption Certificate Rev

Summary

(EX) 11-19 (FI)
REV-1832
BUREAU OF INDIVIDUAL TAXES
1099-MISC
WITHHOLDING START
PO BOX 280601
HARRISBURG PA 17128-0601 EXEMPTION CERTIFICATE ➜ 20
THE PAYEE COMPLETES THIS FORM AND SUBMITS IT TO THE PAYOR. THE PAYOR KEEPS THIS FORM WITH THEIR RECORDS

SECTION I PAYOR INFORMATION
Payor Name FEIN
Address
City State ZIP Code
SECTION II PAYEE INFORMATION
Payee Name Social Security Number or FEIN
Address
City State ZIP Code
SECTION III EXEMPTION REASON (mark only one oval)
By marking the appropriate oval below, the payee certifies the reason Pennsylvania personal income tax is not required to be withheld on the payment
of non-employee compensation, business income, or lease payments:
Individual - PA Resident
I certify that I am a resident of Pennsylvania and I reside at the residence shown above. If I become a nonresident at any time, I will promptly
notify the payor. See the instructions

Trust - PA Resident
I am the fiduciary of the above-named trust. The trust was established by a Pennsylvania resident at the time of death or by operation
of the trust agreement by a Pennsylvania resident. The trust will file a PA-41, Fiduciary Income Tax Return. See the instructions

Estate - PA Resident
I am the executor of the above-named person's estate. The decedent was a Pennsylvania resident at the time of death. The estate will file a
PA-41, Fiduciary Income Tax Return. See the instructions

Not Subject to PA Income Tax
The payee is not subject to PA personal income tax for the following reason:
Payee is a corporation
Payee is a partnership or multi-member limited liability company
Payee is a nonresident with no PA-source income
Payee is a disregarded entity owned by a corporation or partnership, or PA resident
Other: please provide reason
SECTION IV CERTIFICATION OF PAYEE
Payee must complete and sign below

Under penalties of perjury, I declare that I have examined the information on this form, including accompanying instructions and statements, and to the
best of my knowledge and belief, it is true, correct, and complete. I further declare under penalties of perjury that if the facts upon which this form are
based change, I will promptly notify the payor

Payee’s Name (print) Payee’s Title Telephone Number
Payee’s Signature Date MM/DD/YYYY
Please sign after printing

Reset Entire Form TOP OF PAGE NEXT PAGE PRINT
Pennsylvania Department of Revenue
Instructions for REV-1832
REV-1832 IN (EX) 11-19
1099-MISC Withholding Exemption Certificate
that was established by operation of a trust agreement by
GENERAL INFORMATION a Pennsylvania resident at the time the trust was formed
Tax withholding is required on certain payments of non- and business income, rents or lease payments from the
employee compensation, business income and lease pay- payor will be reported on the PA-41, Fiduciary Income Tax
ments made to nonresidents. Return, of the trust

Tax withholding is required on payments that exceed $5,000 Estate – PA Resident
annually. Refer to Informational Notice Personal Income Tax Mark the oval if you are a personal representative in charge
2017-01, for additional information about this withholding. of an estate for a decedent who was a Pennsylvania resi-
dent at the time of death and business income, rents or
PURPOSE OF FORM lease payments from the payor will be reported on the PA-
Use the REV-1832, 1099-MISC Withholding Exemption 41, Fiduciary Income Tax Return, of the estate

Certificate, to determine the residency status of individuals,
estates or trusts or to identify the type of entity for determin- Not Subject to PA Income Tax
ing whether Pennsylvania personal income tax withholding Mark the oval if you are not subject to Pennsylvania person-
is required on payments of nonemployee compensation or al income tax. Reasons for not being subject to tax may
lease payments, such as rents, royalties, bonus payments, include:
damage payments, delay rents or other payments pursuant
to a lease. ● Payee is a corporation;
● Payee is a partnership or multi-member limited liability
WHO MUST COMPLETE company;
The payee completes the REV-1832 and provides a copy
to the payor. Payors must provide the REV-1832 to all pay- ● Payee is a nonresident who does not have PA-source
ees for the payees to complete if the payor is not going to income; or
withhold on the payments to the payee. ● Other; provide reason (such as payee is a tax-exempt
entity, a retirement plan or IRA)

FORM INSTRUCTIONS Please use the following link for more information on who
is not subject to Pennsylvania personal income tax:
SECTION I https://revenue-pa.custhelp.com. Type in “1099-MISC” in
the search box for a list of Frequently Asked Questions

PAYOR INFORMATION
The payor must enter their name, address and federal SECTION IV
employer identification number (FEIN) in the appropriate
spaces provided on the form. CERTIFICATION OF PAYEE
The payee must enter their name, title (if applicable), tele-
SECTION II phone number, sign, and date the form. The payor is then
relieved of the withholding requirements if the payor relies
PAYEE INFORMATION in good faith on a completed and signed REV-1832 unless
Payees must enter their name, address and Social Security notified by the department that the form should not be
number or FEIN in the appropriate spaces provided on the relied upon. If the payor receives an incomplete certificate,
form. Disregarded entities should use the home address of
the payor is required to withhold tax on payments made to
the single owner

the payee until a valid certificate is received

SECTION III FORM RETENTION
EXEMPTION REASONS Do not send this form to the PA Department of Revenue

The payee must complete this section. A payee may select The payor must retain the signed REV-1832 form for a min-
only one reason for being exempt from the withholding imum of four years or until the payee’s status changes and
requirement. must provide the form to the PA Department of Revenue
Individual – PA Resident upon request

Mark the oval if you are a Pennsylvania resident individual

CAUTION: Failure to provide an Exemption Reason,
Trust - PA Resident failure to provide the payor with the REV-1832 form
Mark the oval if you are the fiduciary of a trust established or failing to sign the REV-1832 form will not permit the
by a Pennsylvania resident at the time of death or a trust payor to exempt the payee from withholding

www.revenue.pa.gov REV-1832 1
RETURN TO FORM

The payor is required to withhold tax on payments made to the payee until a valid certificate is received. Do not send this form to the PA Department of Revenue. The payor must retain the …

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Frequently Asked Questions

What is the latest version of 1099 misc withholding exemption certificate rev 1832?

We last updated the 1099-MISC Withholding Exemption Certificate in January 2022, so this is the latest version of Form REV-1832, fully updated for tax year 2021. You can download or print current or past-year PDFs of Form REV-1832 directly from TaxFormFinder.

What does 1099 misc stand for?

About Form 1099-MISC, Miscellaneous Income

When should i file form 1099 misc?

File Form 1099-MISC for each person to whom you have paid during the year: At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest. Rents. Prizes and awards.

When to use form 1099 misc for fishing boat proceeds?

Any fishing boat proceeds. In addition, use Form 1099-MISC to report that you made direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment. Announcement 2021-2, Correction of Forms 1099-MISC for Certain CARES Act Subsidized Loan Payments PDF