You can enter the 1099-Misc on Schedule W-2S and Line 1a on PA-40 Income Tax Forms.
Here is the information from the PA Department of Revenue on how to enter and file.
An individual that is not self-employed reports income received on a 1099-MISC as taxable compensation on Schedule W-2S and Line 1a of the PA-40 Income Tax Form. An individual that is self-employed, reports the income from a 1099-MISC as gross receipts on a PA Schedule C and enters the net profit after deducting expenses on Line 4 of the PA-40 Income Tax Form.
If the entity issuing Form 1099-MISC is required to perform electronic filing for Pennsylvania employer withholding purposes, the Federal Form 1099-MISC shall be filed electronically with the Department. Electronic submission is available through the Department's e-TIDES system.
If the entity is not required to perform electronic filing for Pennsylvania employer withholding purposes but is registered to do so, the Federal Form 1099-MISC may and is strongly encouraged to be filed electronically with the Department through e-TIDES.
When electronically filing the user must use a multi-import file upload. This process will allow users to prepare a file and upload all of their records in a single transaction. The file should not exceed 20 MB and be formatted using the .CSV file extension or any other type of a comma delimited/comma separated value file. (This file should contain a minimum of 17 columns of data.)
If the entity issuing the 1099-MISC does not have a PA employer withholding account, the forms must be submitted in paper format.
If you are mailing paper forms, please mail them to:
PA Department of Revenue
P.O. Box 280412
Harrisburg, PA 17128-0412
