REV-1896: 1099 Income Worksheet (REV-1896) (Revision)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024, 2025, 2026
Pennsylvania Form REV-1896 is a 1099 Income Worksheet used to list income from Forms 1099-R, 1099-MISC, 1099-NEC, and other statements, excluding federal Form W-2. It records each payer’s information, the PA-40 line where income is reported, federal and Pennsylvania income amount
Who files this form
Use REV-1896 to list all income received during the taxable year from Forms 1099-R, 1099-MISC, 1099-NEC, and other statements, other than federal Form W-2. List each source of income.
What you'll need
Have the Forms 1099 and other statements for each income source you are listing. You will need each payer’s FEIN, income amounts, any PA tax withheld, and the distribution code for any Form 1099-R.
Copies required with a paper PA-40:
- All Forms 1099-R, whether the distributions are taxable or nontaxable for PA personal income tax purposes.
- Forms 1099-MISC and 1099-NEC if the amounts are reported as compensation or the forms include PA tax withheld.
Copies required with an electronically filed PA-40:
- Forms 1099-R, 1099-MISC, and 1099-NEC only if they report PA tax withholding.
If you claim adjusted plan basis for an early distribution, the department may request proof, such as a year-by-year cost recovery schedule showing employee contributions, employer contributions, and prior withdrawals; PA-40 returns and any PA Schedule W-2S for contribution years; and W-2s for each year to verify taxable deferrals or contributions.
How to file
Enter your name and Social Security number. If filing jointly, use the name shown first on the PA-40.
For each income source:
- Enter the PA-40 line where you report the income in column (B).
- Enter the payer’s FEIN in column (C).
- For Form 1099-R income, enter the distribution code in column (D).
- Enter the federal income amount in column (E).
- Enter any claimed adjusted plan basis in column (F).
- Enter the separately stated PA income amount in column (G). If the statement does not show separate amounts, enter the federal amount in both (E) and (G).
- Enter only PA tax withheld in column (H).
The form gives different copy requirements for paper and electronically filed PA-40 returns, as listed above. It does not provide a mailing address or electronic submission steps.
Common mistakes
- Entering the wrong withholding: Do not enter federal income tax withheld or tax withheld for another state in column (H).
- Leaving out nontaxable 1099-R copies with a paper return: Paper PA-40 filers must include actual copies of all Forms 1099-R, even for distributions that are not taxable for PA purposes.
- Missing other required copies: Follow the form’s paper or electronic filing rules for submitting Forms 1099-R, 1099-MISC, and 1099-NEC.
Questions people ask
Do I list federal Form W-2 income here?
No. The worksheet’s directions exclude federal Form W-2.
What if my statement does not show a separate PA income amount?
Enter the federal amount in both column (E) and column (G).
Where do I enter my Form 1099-R distribution code?
Enter it in column (D).
What if I need more space?
You may photocopy the worksheet or make your own schedules in the same format.