How to Fill Out and File Pennsylvania Form REV-1667: myPATH Steps and Deadlines

Pennsylvania Form REV-1667 is the Annual Withholding Reconciliation Statement that every employer with a state withholding account files each January, confirming the compensation paid and the personal income tax withheld during the prior calendar year. You file it through the Department of Revenue’s myPATH portal alongside the W-2 and 1099 records it summarizes, and it is due by January 31 following the year the wages were paid.¹ The form itself is short. The work is in getting your income records uploaded and processed first.

Who Has to File

Any business or organization registered with the Pennsylvania Department of Revenue for an employer withholding account must file an annual reconciliation, regardless of size. That covers traditional employers withholding from wages and any entity withholding Pennsylvania personal income tax from distributions, such as retirement plan administrators reporting on 1099-R forms or businesses paying nonemployee compensation on 1099-NEC or 1099-MISC.² Even if you withheld zero tax during the year, you still owe a filing on every active account.³

What to Gather First

The REV-1667 is a summary document, so its numbers have to match the individual records you submit with it. Pull the following together before you log in:

Your Employer Account ID (the 8-digit withholding number) and your federal EIN, which the form calls the Entity ID.
W-2 wage records for every employee paid during the year.
1099-R forms for retirement or annuity distributions with Pennsylvania withholding.
1099-MISC and 1099-NEC forms for miscellaneous income and nonemployee compensation with Pennsylvania withholding.
Your four PA W-3 quarterly reconciliation returns, since Part II of the REV-1667 breaks the year down by quarter and the figures should match.

Pennsylvania’s flat personal income tax rate is 3.07 percent, so your total withholding figure should come out close to 3.07 percent of the total taxable compensation you report.⁴ A big gap between that math and your Line 3 figure usually means a data entry problem worth catching before you file.

Upload Income Records at Least 48 Hours Ahead

This is the step that trips up most filers. You cannot file the REV-1667 until your W-2 and 1099 records have been submitted and processed. The Department of Revenue requires that you complete all PA W-3 quarterly reconciliations and upload all income statements at least 48 hours before you file the annual reconciliation.⁵ That window gives the system time to process the records and prepopulate the REV-1667 with the right figures. Submit the reconciliation too soon and the form may show zeroes or incomplete data.

myPATH accepts W-2 wage uploads in EFW2 or CSV format, with separate templates for 1099-R, 1099-MISC, and 1099-NEC records. Each file is capped at 30,000 line items and 20 MB, and the column order has to match the specification exactly or the system will reject it.⁶ Split oversized files before uploading, and resolve any errors the validator flags before moving on.

Filling Out the Form

The header section asks for the calendar year being reported, your Employer Account ID, your federal EIN, and the business name and address. If you are correcting a return you already filed, check the “amended” box in the header.¹

Part I: Annual Totals

Part I has four lines summarizing the year:

Line 1a: the number of W-2 forms you are submitting.
Line 1b: the number of 1099 forms showing Pennsylvania withholding.
Line 2: total compensation and distributions subject to Pennsylvania withholding across all employees and recipients.
Line 3: total Pennsylvania personal income tax withheld for the year.

These totals must tie to the individual W-2 and 1099 records you submit. When myPATH prepopulates the figures from income records you already uploaded, check them against your own payroll data before accepting them.

Part II: Quarterly Breakdown

Part II asks you to enter the wages or distributions paid and the tax withheld for each of the four calendar quarters, then total them. These quarterly figures should match what you reported on your PA W-3 quarterly returns. myPATH pulls the data in automatically, but you can override it if a quarterly return is still processing or if you spot a mismatch.⁵ If you adjust the totals manually, enter the number of income records supporting those adjusted figures in the “Records filed but not yet processed” field.

Sign and date the form and include a daytime phone number and your title. An unsigned return can delay processing.

Submitting Through myPATH

Once your income records have been in the system for 48 hours, filing the reconciliation itself takes a few minutes:⁵

Log in to myPATH at mypath.pa.gov. If your account manages multiple taxpayers, select the correct entity first.
On the Summary tab, find the REV-1667 panel. Select “File Now” for the current period, or use “View Returns and Periods” to file for a prior period.
Review the prepopulated Part I and Part II figures against your own records.
Adjust manually if any records are still processing, and note the count of unprocessed records.
Review the summary screen, submit, agree to the confirmation statement, and print the confirmation for your records.

Paper filing is allowed only in a narrow case: employers submitting fewer than 10 paper 1099-R or 1099-MISC forms with Pennsylvania tax withheld may mail the REV-1667 with copies of the W-2 and 1099 records to the PA Department of Revenue, PO Box 280904, Harrisburg, PA 17128-0904.⁷ The form and all accompanying documents must be filed together by the same method; you cannot mail the REV-1667 while uploading income records electronically or the reverse.¹

Deadline and Late Penalties

The REV-1667, along with all W-2 and 1099 records, is due by January 31 following the calendar year in which wages were paid or distributions occurred.² When January 31 falls on a weekend, the deadline shifts to the next business day.

A late return triggers a penalty of 5 percent of the total tax due for each month or partial month the return is late, with a minimum of $5 per return and a cap of 25 percent of the total tax owed. If the Department of Revenue finds the underpayment resulted from fraud, the penalty rises to 50 percent of the underpaid amount.

Because January 31 is also the federal deadline for W-2 copies to the Social Security Administration, most payroll workflows already produce the records in time. The 48-hour processing window is the real constraint. Uploading your income files by January 28 or 29 leaves enough buffer to file the reconciliation itself before the deadline.

Correcting a Filed REV-1667

If you spot errors after filing, submit an amended REV-1667 by checking the “amended” box in the header and entering the corrected figures.¹ If the underlying W-2 or 1099 records also need correction, myPATH accepts corrected uploads in EFW2C format for W-2s and separate corrected templates for each 1099 type.⁶ Upload the corrected income records first, wait 48 hours for processing, then file the amended reconciliation so the summary figures reflect the updated data.

Local Taxes Are Not on This Form

The REV-1667 covers only the state personal income tax withheld at 3.07 percent.⁴ Pennsylvania employers also withhold local Earned Income Tax and Local Services Tax, but those are administered by local tax collection districts, not the Department of Revenue, and they have their own reporting forms and deadlines. Keep local figures off the REV-1667.

1
Pennsylvania Department of Revenue. Annual Withholding Reconciliation Statement (REV-1667)
2
Pennsylvania Department of Revenue. How Do I Submit W2, 1099-MISC/NEC, and/or 1099-R Income Statements
3
Pennsylvania Department of Revenue. As an Employer, How Do I Know When to File My Return and Pay the Tax Withheld
4
Commonwealth of Pennsylvania. Personal Income Tax
5
Pennsylvania Department of Revenue. How Do I File the Annual Withholding Reconciliation (REV-1667)
6
Pennsylvania Department of Revenue. Employer Withholding File Upload Specs
7
Pennsylvania Department of Revenue. Mailing Addresses