Pennsylvania 1099-MISC Withholding Exemption Certificate

1099-MISC Withholding Exemption Certificate
1099-MISC Withholding Exemption Certificate (REV-1832)
(EX) 03-23 (FI)

REV-1832

NONRESIDENT
WITHHOLDING
EXEMPTION CERTIFICATE

BUREAU OF INDIVIDUAL TAXES
PO BOX 280601
HARRISBURG PA 17128-0601

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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

SECTION II

ZIP Code

PAYEE INFORMATION

Payee Name

Social Security Number or FEIN

Address
City

State

SECTION III

EXEMPTION REASON

ZIP Code

(mark only one oval)

Mark the appropriate oval below indicating the reason why Pennsylvania personal income tax is not required to be withheld on the payment of nonresident
compensation, business income, or lease payments:

PA Resident
I am a Pennsylvania resident individual, estate or fiduciary. If I become a nonresident at any time, I will promptly notify the payor.
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. If the facts upon which this form are based change, I will promptly notify the payor.
Payee’s Name (print)
Payee’s Signature

Reset Entire Form

Payee’s Title

Please sign after printing.

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Telephone Number
Date

NEXT PAGE

MM/DD/YYYY

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Instructions for REV-1832

Nonresident Withholding Exemption Certificate

REV-1832 IN (EX) 03-23

GENERAL INFORMATION
Tax withholding is required on certain payments of
Pennsylvania source compensation, business income and
lease payments made to nonresidents.
Tax withholding is required on payments that exceed $5,000
annually. Refer to Informational Notice Personal Income Tax
2017-01, for additional information about this withholding.
PURPOSE OF FORM
Payees should use the REV-1832, Nonresident Withholding
Exemption Certificate, to notify payors that the payee is not
subject to nonresident withholding.
WHO MUST COMPLETE
Payors must provide the REV-1832 to all payees for the
payees to complete if the payor is not going to withhold on
the payments to the payee. The payee completes the
REV-1832 and provides a copy to the payor.
The payee must complete a new REV-1832 if there is a
change to the exemption reason or rescind the certificate if
they are no longer exempt.

FORM INSTRUCTIONS

● Payee is a corporation;
● Payee is a partnership or multi-member limited liability
company;
● Payee is a nonresident who does not have PA-source
income; or
● Other; provide reason (such as payee is a tax-exempt
entity, a retirement plan or IRA).
Please use the following link for more information on who is
not subject to Pennsylvania personal income tax:
https://revenue-pa.custhelp.com. Type in “1099-MISC” in
the search box for a list of Frequently Asked Questions.

SECTION IV
CERTIFICATION OF PAYEE
The payee must enter their name, title (if applicable),
telephone number, sign, and date the form. The payor is
then relieved of the withholding requirements if the payor
relies in good faith on a completed and signed REV-1832
unless notified by the department that the form should not
be relied upon. If the payor receives an incomplete
certificate, the payor is required to withhold tax on payments
made to the payee until a valid certificate is received.

SECTION I

FORM RETENTION

PAYOR INFORMATION
The payor must enter their name, address and federal
employer identification number (FEIN) in the appropriate
spaces provided on the form.

Do not send this form to the PA Department of Revenue.
The payor must retain the signed REV-1832 form for a
minimum of four years or until the payee’s status changes
and must provide the form to the PA Department of Revenue
upon request.

SECTION II
PAYEE INFORMATION
Payees must enter their name, address and Social Security
number or FEIN in the appropriate spaces provided on the
form. Disregarded entities should use the home address of
the single owner.

SECTION III
EXEMPTION REASONS
The payee must complete this section. A payee must select
an applicable exemption from the withholding requirement.
PA Resident
Mark this oval if your are a Pennsylvania resident individual,
estate, or trust.
Not Subject to PA Income Tax
Mark this oval if you are not subject to Pennsylvania personal
income tax. Reasons for not being subject to tax may
include:
www.revenue.pa.gov

REV-1832

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