If you are mailing your return, Pennsylvania says actual copies or photocopies of all Forms W-2 and Forms 1099-R must also be submitted with the return, regardless of whether the distribution is taxable and/or non-taxable for PA personal income tax purposes.
If the amounts on Forms 1099-MISC and/or 1099-NEC are reported as compensation or include PA-tax withheld, actual copies or photocopies of these forms are required to be submitted with the return.
See page 20 of Personal Individual Tax Preparation Guide.
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