REV-1897: 2025 Claim for Refund/Credit by Pass-Through Entity for Incorrect Withholding (REV-1897) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
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 information, Pennsylvania-source income, tax withheld, and amounts requested as a refund or applied to
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.
Use it to request a refund or apply the withholding to the entity’s nonresident withholding obligation. The department will not process the request until a complete Form PA-20S/PA-65, PA S Corporation/Partnership Information Return, is filed 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 taxpayer identification number (TIN), the Pennsylvania-source income, and the Pennsylvania tax withheld and submitted to the Department of Revenue.
- A complete Form PA-20S/PA-65 filed with the department for the year of withholding. This must be filed 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.
- Add the amounts in the PA Tax Withheld column and enter the total.
- Enter the amounts you want applied to your 2025 nonresident withholding obligation, carried forward to your 2026 nonresident withholding obligation, or refunded.
- Include copies of all listed Forms 1099-MISC and 1099-NEC.
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 the refund amount blank. Refunds are not automatic. If you do not enter a refund amount, the department will carry the overpayment forward to the next tax year.
- Omitting 1099 copies. Missing copies could delay your claim.
- Not filing a complete PA-20S/PA-65. The request will not be processed until that return is filed for the year of withholding.
- Assuming federal and Pennsylvania income amounts match. The form cautions that they may differ.
- Not notifying the payor about the withholding exemption. The entity is responsible for completing REV-1832, Nonresident Withholding Exemption Certificate, and providing it to the payor to tell them not to withhold.
Questions people ask
Can I apply the withholding to another year instead of requesting a refund?
Yes. The form has fields to apply withholding to your 2025 nonresident withholding obligation or carry an overpayment forward to your 2026 obligation.
Will the department automatically refund the withholding?
No. You must enter the requested refund amount. If you leave that amount blank, the department will carry the overpayment forward to the next tax year.
Do I need to include the 1099 forms?
Yes. Submit a copy of each 1099-MISC and 1099-NEC listed on REV-1897. Missing copies could delay your claim.
How do I tell a payor not to withhold for my entity?
Complete REV-1832, Nonresident Withholding Exemption Certificate, and give it to the payor. The instructions state that an entity may not withhold Pennsylvania personal income tax for another partnership, S corporation, or limited liability company.