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Depositing and Reporting Withheld Taxes: Pennsylvania

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor

Summary

  • The state tax deposit thresholds and due dates are based on how much employers reasonably expect to withhold during the current calendar year. See Deposit Thresholds and Schedules.
  • Employers that do not deposit withheld taxes electronically must complete the appropriate form. Quarterly reconciliation returns are also necessary. See Forms.
  • Penalties are imposed for failure to comply with the income tax depositing and filing requirements. See Penalties.
  • Certain employers are required to make deposits by electronic funds transfer (EFT). See Electronic Deposit Requirements.
  • An annual reconciliation must be filed by January 31 of the calendar year following the tax year. In addition, most employers must file Forms W-2 electronically. See Annual Reconciliation Forms and Filing Deadlines; Form W-2 Filing Requirements.