From PA 1040 instructions:
When to Submit Forms W-2, 1099-MISC, 1099-NEC and 1099-R
For Paper Filed Returns:
If you file your PA-40 return in paper format, you must include actual
copies or photocopies of all Forms W-2. You must submit actual copies
or photocopies of all Forms 1099-R for all types of distributions regardless
of whether the distribution is taxable and/or non-taxable for PA personal
income tax purposes.
