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(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 INFORMATIONPayor Name FEINAddressCity State ZIP Code SECTION II PAYEE INFORMATIONPayee Name Social Security Number or FEINAddressCity 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 paymentof 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 PAYEEPayee 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 thebest 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 arebased change, I will promptly notify the payor
Payee’s Name (print) Payee’s Title Telephone NumberPayee’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-1832REV-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 formedTax withholding is required on certain payments of non- and business income, rents or lease payments from theemployee compensation, business income and lease pay- payor will be reported on the PA-41, Fiduciary Income Taxments made to nonresidents. Return, of the trust
Tax withholding is required on payments that exceed $5,000 Estate – PA Residentannually. Refer to Informational Notice Personal Income Tax Mark the oval if you are a personal representative in charge2017-01, 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 orPURPOSE 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 Taxing 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 maylease payments, such as rents, royalties, bonus payments, include:damage payments, delay rents or other payments pursuantto a lease. ● Payee is a corporation; ● Payee is a partnership or multi-member limited liabilityWHO MUST COMPLETE company;The payee completes the REV-1832 and provides a copyto the payor. Payors must provide the REV-1832 to all pay- ● Payee is a nonresident who does not have PA-sourceees for the payees to complete if the payor is not going to income; orwithhold 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 INFORMATIONThe payor must enter their name, address and federal SECTION IVemployer identification number (FEIN) in the appropriatespaces 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 reliesPAYEE INFORMATION in good faith on a completed and signed REV-1832 unlessPayees must enter their name, address and Social Security notified by the department that the form should not benumber 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 tothe single owner
the payee until a valid certificate is received
SECTION III FORM RETENTIONEXEMPTION 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 andrequirement. must provide the form to the PA Department of RevenueIndividual – 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 formMark the oval if you are the fiduciary of a trust established or failing to sign the REV-1832 form will not permit theby 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 …
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.
About Form 1099-MISC, Miscellaneous Income
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.
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