Table Of Contents

Instructions for Completing the Quarterly Return (Form PA-W3) Employer/1099-MISC Withholding Tax

Record of PA Withholding Tax by Period:

 

            Enter the amount of PA Personal Income Tax required to be withheld (or actually withheld, if higher) for each deposit period. Enter the total for the quarter.

 

Line 1 - Total Compensation or Payments Subject to PA Tax:

 

            Enter the total amount of compensation or payments subject to PA Withholding Tax for the reporting quarter.

 

Line 2 - Total PA Withholding Tax:

 

             Enter the amount of PA Personal Income Tax required to be withheld (or actually withheld, if higher) for the reporting quarter.

 

Line 3 - Total Deposits for Quarter:

 

             Enter the amount of withholding tax paid to the Commonwealth for the reporting quarter. Do not include amounts credited against penalty or interest on this line. Include any credits from previous quarters.

 

Line 4 - Overpayment:

 

             If the amount of deposits is greater than the amount of withholding tax, enter the amount of the overpayment. Overpayments will be applied to the most current period after offset to any outstanding collectable liabilities.

 

Line 5 - Payment:

 

             If the amount of withholding tax (Line 2) is greater than the amount of deposits (Line 3), enter the amount of tax due and include the remittance for this amount.

 

If you are filing after the due date, you may be subject to penalties and interest.  If your case has been placed with a collection agency, you may be subject to additional fees for collection costs. Under Act 40 of 2005, additional costs, including but not limited to fees of up to thirty-nine percent (39%) of the amount due, and attorney fees incurred in securing payment, may be imposed on any liability not paid prior to referral to a collection agency or contract counsel.