We previously reminded you about the deadline for the new Pennsylvania non-resident withholding and reporting requirements which apply to anyone who makes payments of Pennsylvania source non-employee compensation or business income to a non-resident individual or a disregarded entity that has a nonresident member. The effective date of this rule was delayed from January 1, 2018 to July 1, 2018, but is quickly approaching. There are current challenges to the rule that may further delay or invalidate its enforcement. To learn more about this rule and the necessary compliance, please read our recent LawFlash.