REV-1897: 2024 Claim for Refund/Credit by Pass-Through Entity for Incorrect Withholding (REV-1897) (2024)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024
Pennsylvania Form REV-1897 lets pass-through entities claim a refund or credit for Pennsylvania tax withheld in error and reported on Form 1099-MISC or 1099-NEC. It lists payor details, Pennsylvania-source income, tax withheld, and amounts requested as a refund or applied to 2024
Who files this form
REV-1897 is for pass-through entities that had Pennsylvania tax withheld on their behalf in error and reported on Form 1099-MISC or 1099-NEC.
The department will not process the request until the entity files a complete Form PA-20S/PA-65, PA S Corporation/Partnership Information Return, for the year of withholding.
What you'll need
- Copies of every Form 1099-MISC or 1099-NEC for which you are claiming withholding.
- The pass-through entity’s name and FEIN.
- Each payor’s name and TIN, the Pennsylvania-source income, and the Pennsylvania tax withheld and submitted to the Department of Revenue.
A complete Form PA-20S/PA-65 for the year of withholding must also be filed with the department before the request can be processed.
How to file
- Enter the pass-through entity’s name and FEIN.
- For each payor, identify whether you received a 1099-MISC or 1099-NEC. Enter the payor’s TIN and name, Pennsylvania-source income, and Pennsylvania tax withheld and submitted to the department.
- Add the amounts in the PA Tax Withheld column and enter the total.
- Enter the amounts you want applied to your 2024 nonresident withholding obligation, carried forward to your 2025 nonresident withholding obligation, or refunded.
- Include copies of every 1099-MISC and 1099-NEC listed on the form.
Send the completed form to RA-PTBO@pa.gov.
Common mistakes
- Claiming the withholding on Schedule NW. A pass-through entity issued a 1099-MISC or 1099-NEC showing Pennsylvania withholding may not claim it as a payment on Schedule NW filed with PA-20S/PA-65.
- Leaving out the 1099 copies. Missing copies could delay your claim.
- Leaving the refund amount blank. Refunds are not automatic. If you do not enter an amount to be refunded, the department will carry the overpayment forward to the next tax year.
- Not filing the required information return. The request will not be processed until a complete PA-20S/PA-65 is filed for the year of withholding.
- Assuming federal and Pennsylvania income amounts match. The form cautions that these amounts may differ.
- Not notifying the payor about the withholding exemption. The pass-through entity is responsible for completing REV-1832, Nonresident Withholding Exemption Certificate, and providing it to the payor.
Questions people ask
Can I apply the withholding to another tax year instead of requesting a refund?
Yes. This form lets you apply withholding to your 2024 nonresident withholding obligation or carry an overpayment forward to your 2025 nonresident withholding obligation.
Will the department automatically refund the withholding?
No. You must enter the requested refund amount. If you leave it blank, the department will carry the overpayment forward to the next tax year.
Do I need to include copies of my 1099 forms?
Yes. Submit a copy of every 1099-MISC and 1099-NEC listed on the form. Missing copies could delay your claim.
Can my request be processed before I file PA-20S/PA-65?
No. A complete PA-20S/PA-65 for the year of withholding must be filed with the department first.
How do I tell the payor not to withhold?
Complete REV-1832, Nonresident Withholding Exemption Certificate, and provide it to the payor. The form states that this is the pass-through entity’s responsibility.