# EDGAR Filing Document

**Accession Number:** 0000810958
**File Stem:** 0001104659-25-084658
**Filing Date:** 2025-8
**Character Count:** 33129
**Document Hash:** 26821f31dffb76042f46350cc5527b86
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-084658.hdr.sgml**: 20250828

**ACCESSION NUMBER**: 0001104659-25-084658

**CONFORMED SUBMISSION TYPE**: POS AM

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20250828

**DATE AS OF CHANGE**: 20250828

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CITIZENS & NORTHERN CORP
- **CENTRAL INDEX KEY:** 0000810958
- **STANDARD INDUSTRIAL CLASSIFICATION:** STATE COMMERCIAL BANKS [6022]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 232451943
- **STATE OF INCORPORATION:** PA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** POS AM
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-288838
- **FILM NUMBER:** 251272190

**BUSINESS ADDRESS:**
- **STREET 1:** 90-92 MAIN ST
- **CITY:** WELLSBORO
- **STATE:** PA
- **ZIP:** 16901
- **BUSINESS PHONE:** 877-838-2517

**MAIL ADDRESS:**
- **STREET 1:** 90-92 MAIN ST
- **CITY:** WELLSBORO
- **STATE:** PA
- **ZIP:** 16901

#### As filed with the Securities and Exchange Commission on August 28, 2025

#### Registration No. 333-288838

### UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549

### FORM S-4

#### Post Effective Amendment No. 1

#### to

#### REGISTRATION STATEMENT

#### UNDER

#### THE SECURITIES ACT OF 1933
**CITIZENS & NORTHERN CORPORATION** 

(Exact name of Registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| **Pennsylvania** <br> (State or other jurisdiction of <br> incorporation or organization)  | **6022** <br> (Primary Standard Industrial <br> Classification Code Number)  | **23-2451943** <br> (IRS Employer <br> Identification No.)  |

---

#### 90-92 Main Street P.O. Box 58 Wellsboro, PA 16901 (570) 724-3411
(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)

J. Bradley Scovill

President and Chief Executive Officer

Citizens & Northern Corporation

90-92 Main Street

P.O. Box 58

Wellsboro, PA 16901

(570) 724-3411

(Name, address, including zip code, and telephone number, including area code, of agent for service)

#### Copies of all communications to:
Kimberly J. Decker, Esq. Barley Snyder LLP 126 East King Street, Lancaster, PA 17602 Kenneth J. Rollins, Esq. Pillar+Aught 4201 E. Park Circle Harrisburg, PA 17111 (717) 308-9910

Approximate date of commencement of proposed sale of the securities to the public: As soon as practicable after this Registration Statement becomes effective and upon completion of the transaction described in the enclosed document.

If the securities being registered on this Form are being offered in connection with the formation of a holding company and there is compliance with General Instruction G, check the following box. ☐

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act of 1933, as amended (the "Securities Act"), check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. X Registration No. 333-288838

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Securities Exchange Act of 1934, as amended (the "Exchange Act").

Large accelerated filer ☐ Accelerated filer ☒ <br> Non-accelerated filer ☐ Smaller reporting company ☐ <br> Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

If applicable, place an X in the box to designate the appropriate rule provision relied upon in conducting this transaction:

Exchange Act Rule 13e-4(i) (Cross Border Issuer Tender Offer) ☐

Exchange Act Rule 14d-1(d) (Cross Border Third Party Tender Offer) ☐

------

#### EXPLANATORY NOTE
This Post Effective Amendment No. 1 to Citizens & Northern Corporation's Registration Statement on Form S-4 (Registration No. 333-288838) originally filed with the Securities and Exchange Commission on July 22, 2025, and as amended by Amendment No. 1, filed on August 4, 2025, is being filed for the sole purpose of amending Exhibit 8.1, which was originally filed with Amendment No. 1 on August 4, 2025. A fully amended and restated Exhibit 8.1 is being filed herewith.

#### Item 21. Exhibits and Financial Statement Schedules.
(a) Exhibits. The following is a list of Exhibits to this Registration Statement.

---

| | | |
|:---|:---|:---|
| **Exhibit <br> No.**  | **Description**  | **Description**  |
| &nbsp;&nbsp;&nbsp; 2.1 | Agreement and Plan of Merger, dated as of April 23, 2025 between Citizens & Northern Corporation and Susquehanna Community Financial, Inc. | Included as Annex A of the Proxy statement/Prospectus contained in this Registration Statement. The registrant agrees to provide to the Securities and Exchange Commission, upon request, a copy of the schedules to this Agreement. |
| &nbsp;&nbsp;&nbsp; 3.1 | [Articles of Incorporation](https://www.sec.gov/Archives/edgar/data/810958/000155837022007537/cznc-20220331xex3d1.htm)  | Incorporated by reference to Exhibit 3.1 of the Corporation's Form 10-Q filed May 6, 2022 |
| &nbsp;&nbsp;&nbsp; 3.2 | [By-laws](https://www.sec.gov/Archives/edgar/data/810958/000155837022001422/cznc-20220217xex3d1.htm)  | Incorporated by reference to Exhibit 3.1 of the Corporation's Form 8-K filed February 18, 2022 |
| &nbsp;&nbsp;&nbsp; 4. | Instruments defining the rights of securities holders, including Indentures: |  |
| &nbsp;&nbsp;&nbsp; 4.1 | [Indenture, dated May 19, 2021 between Citizens & Northern Corporation and UMB Bank, National Association, as trustee](https://www.sec.gov/Archives/edgar/data/810958/000155837021007555/cznc-20210519xex4dd1.htm)  | Incorporated by reference to Exhibit 4.1 of the Corporation's Form 8-K filed May 19, 2021 |
| &nbsp;&nbsp;&nbsp; 4.2 | [Form of Subordinated Note](https://www.sec.gov/Archives/edgar/data/810958/000155837021007555/cznc-20210519xex4dd1.htm)  | Incorporated by reference to Exhibit A-2 to Exhibit 4.1 of the Corporation's Form 8-K filed May 19, 2021 |
| &nbsp;&nbsp;&nbsp; 4.3 | [Form of Senior Note](https://www.sec.gov/Archives/edgar/data/810958/000155837021007555/cznc-20210519xex4d3.htm)  | Incorporated by reference to Exhibit 4.3 of the Corporation's Form 8-K filed May 19, 2021 |
| &nbsp;&nbsp;&nbsp; 4.4 | [Description of registrant's securities](https://www.sec.gov/Archives/edgar/data/810958/000110465925069550/tm2514179d2_ex4-4.htm)  | \* |
| &nbsp;&nbsp;&nbsp; 5.1 | [Opinion of Barley Snyder LLP as to the legality of the securities to be registered](https://www.sec.gov/Archives/edgar/data/810958/000110465925069550/tm2514179d2_ex5-1.htm)  | \* |
| &nbsp;&nbsp;&nbsp; 8.1 | [Opinion of Barley Snyder LLP as to the tax consequences of the merger](tm2524302d4_ex8-1.htm)  | Filed herewith |
| &nbsp;&nbsp; 10. | Material contracts: |  |
| &nbsp;&nbsp; 10.1 | [Form of Time-Based Restricted Stock agreement dated January 31, 2025, between the Corporation and Executive Officers pursuant to the Citizens & Northern Corporation 2023 Equity Incentive Plan](https://www.sec.gov/Archives/edgar/data/810958/000155837025002408/cznc-20241231xex10d1.htm) | Incorporated by reference to Exhibit 10.1 of the Registrant's Form 10-K filed March 6, 2025 |
| &nbsp;&nbsp; 10.2 | [Form of Performance-Based Restricted Stock Agreement dated January 31, 2025, between the Corporation and Executive Officers pursuant to the Citizens & Northern Corporation 2023 Equity Incentive Plan](https://www.sec.gov/Archives/edgar/data/810958/000155837025002408/cznc-20241231xex10d2.htm) | Incorporated by reference to Exhibit 10.2 of the Registrant's Form 10-K filed March 6, 2025 |

---

------

---

| | | |
|:---|:---|:---|
| **Exhibit <br> No.**  | **Description**  | **Description**  |
| &nbsp;&nbsp; 10.3 | [Restricted Stock Agreement dated July 30, 2024, between the Corporation and J. Bradley Scovill](https://www.sec.gov/Archives/edgar/data/810958/000155837024010437/cznc-20240730xex10d1.htm)  | Incorporated by reference to Exhibit 10.1 filed with the registrant's Form 8-K filed July 31, 2024 |
| &nbsp;&nbsp; 10.4 | [2025 Annual Performance Incentive Award Plan](https://www.sec.gov/Archives/edgar/data/810958/000155837025002408/cznc-20241231xex10d4.htm)  | Incorporated by reference to Exhibit 10.4 of the Registrant's Form 10-K filed March 6, 2025 |
| &nbsp;&nbsp; 10.5 | [Annual Performance Incentive Award Plan — Mortgage Lenders](https://www.sec.gov/Archives/edgar/data/810958/000155837025002408/cznc-20241231xex10d5.htm)  | Incorporated by reference to Exhibit 10.5 of the Registrant's Form 10-K filed March 6, 2025 |
| &nbsp;&nbsp; 10.6 | [First Amendment to Deferred Compensation Agreement dated June 17, 2021](https://www.sec.gov/Archives/edgar/data/810958/000155837022001548/cznc-20211231xex10d9.htm)  | Incorporated by reference to Exhibit 10.9 filed with Corporation's Form 10-K on February 22, 2022 |
| &nbsp;&nbsp; 10.7 | [Deferred Compensation Agreement dated December 17, 2015](https://www.sec.gov/Archives/edgar/data/810958/000114420418009237/tv485825_ex10-8.htm)  | Incorporated by reference to Exhibit 10.8 filed with Corporation's Form 10-K on February 15, 2018 |
| &nbsp;&nbsp; 10.8 | [Amended and Restated Employment Agreement dated May 22, 2024 between the Corporation and J. Bradley Scovill](https://www.sec.gov/Archives/edgar/data/810958/000155837024008654/cznc-20240522xex10d1.htm)  | Incorporated by reference to Exhibit 10.1 filed with Corporation's Form 8-K on May 28, 2024 |
| &nbsp;&nbsp; 10.9 | [Second Amendment to Employment Agreement dated August 24, 2018 between the Corporation and J. Bradley Scovill](https://www.sec.gov/Archives/edgar/data/810958/000114420418046427/tv501790_ex10-1.htm)  | Incorporated by reference to Exhibit 10.1 filed with Corporation's Form 8-K on August 24, 2018 |
| &nbsp;&nbsp; 10.10 | [First Amendment to Employment Agreement dated June 26, 2017 between the Corporation and J. Bradley Scovill](https://www.sec.gov/Archives/edgar/data/810958/000114420417034307/v469779_ex10-1.htm)  | Incorporated by reference to Exhibit 10.1 filed with Corporation's Form 8-K on June 27, 2017 |
| &nbsp;&nbsp; 10.11 | [Employment agreement dated March 2, 2015 between the Corporation and J. Bradley Scovill](https://www.sec.gov/Archives/edgar/data/810958/000114420415007049/v400815_ex10-1.htm)  | Incorporated by reference to Exhibit 10.1 filed with Corporation's Form 8-K on February 9, 2015 |
| &nbsp;&nbsp; 10.12 | [Employment agreement dated September 19, 2013 between the Corporation and Mark A. Hughes](https://www.sec.gov/Archives/edgar/data/810958/000114420413051607/v355444_ex10-2.htm)  | Incorporated by reference to Exhibit 10.2 filed with Corporation's Form 8-K on September 19, 2013 |
| &nbsp;&nbsp; 10.13 | [Employment agreement dated September 19, 2013 between the Corporation and Harold F. Hoose, III](https://www.sec.gov/Archives/edgar/data/810958/000114420413051607/v355444_ex10-3.htm)  | Incorporated by reference to Exhibit 10.3 filed with Corporation's Form 8-K on September 19, 2013 |
| &nbsp;&nbsp; 10.14 | [Employment agreement dated December 18, 2019 between the Corporation and Blair T. Rush](https://www.sec.gov/Archives/edgar/data/810958/000155837021002437/cznc-20201231xex10d15.htm)  | Incorporated by reference to Exhibit 10.15 filed with Corporation's Form 10-K on March 5, 2021 |
| &nbsp;&nbsp; 10.15 | [Employment agreement dated April 6, 2021 between the Corporation and Alexander Balagour](https://www.sec.gov/Archives/edgar/data/810958/000155837021010709/cznc-20210630xex10d1.htm)  | Incorporated by reference to Exhibit 10.1 filed with Corporation's Form 10-Q on August 6, 2021 |
| &nbsp;&nbsp; 10.16 | [Employment agreement dated February 1, 2023 between the Corporation and Kelley A. Cwiklinski](https://www.sec.gov/Archives/edgar/data/810958/000155837023008259/cznc-20230331xex10d1.htm)  | Incorporated by reference to Exhibit 10.1 filed with Corporation's Form 10-Q on May 5, 2023 |
| &nbsp;&nbsp; 10.17 | [Form of Indemnification Agreement dated September 20, 2018 between the Corporation and J. Bradley Scovill](https://www.sec.gov/Archives/edgar/data/810958/000114420418056692/tv505945_ex10-1.htm)  | Incorporated by reference to Exhibit 10.1 filed with Corporation's Form 10-Q on November 1, 2018 |
| &nbsp;&nbsp; 10.18 | [Form of Indemnification Agreement dated January 9, 2018 between the Corporation and Tracy E. Watkins](https://www.sec.gov/Archives/edgar/data/810958/000114420418009237/tv485825_ex10-6.htm)  | Incorporated by reference to Exhibit 10.6 filed with Corporation's Form 10-K on February 15, 2018 |

---

------

---

| | | |
|:---|:---|:---|
| **Exhibit <br> No.**  | **Description**  | **Description**  |
| &nbsp;&nbsp; 10.19 | [Form of Indemnification Agreement dated February 11, 2015 between the Corporation and Stan R. Dunsmore](https://www.sec.gov/Archives/edgar/data/810958/000114420415012176/v402532_ex10-9.htm)  | Incorporated by reference to Exhibit 10.9 filed with Corporation's Form 10-K on February 26, 2015 |
| &nbsp;&nbsp; 10.20 | [Form of Indemnification Agreement dated January 19, 2011 between the Corporation and John M. Reber](https://www.sec.gov/Archives/edgar/data/810958/000114420411011876/v212969_ex10-8.htm)  | Incorporated by reference to Exhibit 10.8 filed with Corporation's Form 10-K on March 1, 2011 |
| &nbsp;&nbsp; 10.21 | [Form of Indemnification Agreements dated May 2004 between the Corporation and the Directors and certain officers](https://www.sec.gov/Archives/edgar/data/810958/000095015205002064/l12593aexv10w1.txt)  | Incorporated by reference to Exhibit 10.1 filed with Corporation's Form 10-K on March 14, 2005 |
| &nbsp;&nbsp; 10.22 | [Form of Indemnification Agreement dated February 16, 2021 between the Corporation and Blair T. Rush](https://www.sec.gov/Archives/edgar/data/810958/000155837021002437/cznc-20201231xex10d23.htm)  | Incorporated by reference to Exhibit 10.23 filed with Corporation's Form 10-K on March 5, 2021 |
| &nbsp;&nbsp; 10.23 | [Change in Control Agreement dated January 9, 2018 between the Corporation and Tracy E. Watkins](https://www.sec.gov/Archives/edgar/data/810958/000114420418009237/tv485825_ex10-7.htm)  | Incorporated by reference to Exhibit 10.7 filed with Corporation's Form 10-K on February 15, 2018 |
| &nbsp;&nbsp; 10.24 | [Change in Control Agreement dated March 17, 2015 between the Corporation and Stan R. Dunsmore](https://www.sec.gov/Archives/edgar/data/810958/000114420415028667/v409693_ex10-1.htm)  | Incorporated by reference to Exhibit 10.1 filed with Corporation's Form 10-Q on May 8, 2015 |
| &nbsp;&nbsp; 10.25 | [Change in Control Agreement dated January 20, 2005 between the Corporation and John M. Reber](https://www.sec.gov/Archives/edgar/data/810958/000114420416083170/v432061_ex10-18.htm)  | Incorporated by reference to Exhibit 10.18 filed with Corporation's Form 10-K on February 18, 2016 |
| &nbsp;&nbsp; 10.26 | [Change in Control Agreement dated December 31, 2003 between the Corporation and Thomas L. Rudy, Jr.](https://www.sec.gov/Archives/edgar/data/810958/000095015205002064/l12593aexv10w2.txt)  | Incorporated by reference to Exhibit 10.2 filed with the Corporation's Form 10-K on March 14, 2005 |
| &nbsp;&nbsp; 10.27 | [Fifth Amendment to Citizens & Northern Corporation Stock Incentive Plan](https://www.sec.gov/Archives/edgar/data/810958/000114420418065959/tv509752_ex10-1.htm)  | Incorporated by reference to Exhibit 10.1 filed with Form 8-K on December 21, 2018 |
| &nbsp;&nbsp; 10.28 | [Fourth Amendment to Citizens & Northern Corporation Stock Incentive Plan and Annual Incentive Plan](https://www.sec.gov/Archives/edgar/data/810958/000114420413051607/v355444_ex10-6.htm)  | Incorporated by reference to Exhibit 10.6 filed with Corporation's Form 8-K on September 19, 2013 |
| &nbsp;&nbsp; 10.29 | [Third Amendment to Citizens & Northern Corporation Stock Incentive Plan](https://www.sec.gov/Archives/edgar/data/810958/000095015208001992/l30612adef14a.htm#034)  | Incorporated by reference to Exhibit A to the Corporation's proxy statement dated March 18, 2008 for the annual meeting of stockholders held on April 15, 2008 |
| &nbsp;&nbsp; 10.30 | [Second Amendment to Citizens & Northern Corporation Stock Incentive Plan](https://www.sec.gov/Archives/edgar/data/810958/000095015204001756/l05566aexv10w5.txt)  | Incorporated by reference to Exhibit 10.5 filed with the Corporation's Form 10-K on March 10, 2004 |
| &nbsp;&nbsp; 10.31 | [First Amendment to Citizens & Northern Corporation Stock Incentive Plan](https://www.sec.gov/Archives/edgar/data/810958/000095015204001756/l05566aexv10w6.txt)  | Incorporated by reference to Exhibit 10.6 filed with the Corporation's Form 10-K on March 10, 2004 |
| &nbsp;&nbsp; 10.32 | [Citizens & Northern Corporation Stock Incentive Plan](https://www.sec.gov/Archives/edgar/data/810958/000095015204001756/l05566aexv10w7.txt)  | Incorporated by reference to Exhibit 10.7 filed with the Corporation's Form 10-K on March 10, 2004 |
| &nbsp;&nbsp; 10.33 | [Second Amendment to Citizens & Northern Independent Directors Stock Incentive Plan](https://www.sec.gov/Archives/edgar/data/810958/000114420418065959/tv509752_ex10-2.htm)  | Incorporated by reference to Exhibit 10.2 filed with Form 8-K on December 21, 2018 |
| &nbsp;&nbsp; 10.34 | [First Amendment to Citizens & Northern Corporation Independent Directors Stock Incentive Plan](https://www.sec.gov/Archives/edgar/data/810958/000095015208001992/l30612adef14a.htm#035)  | Incorporated by reference to Exhibit B to the Corporation's proxy statement dated March 18, 2008 for the annual meeting of stockholders held on April 15, 2008 |

---

------

---

| | | |
|:---|:---|:---|
| **Exhibit <br> No.**  | **Description**  | **Description**  |
| &nbsp;&nbsp; 10.35 | [Citizens & Northern Corporation Independent Directors Stock Incentive Plan](https://www.sec.gov/Archives/edgar/data/810958/000095015201500465/l87019adef14a.txt)  | Incorporated by reference to Exhibit A to the Corporation's proxy statement dated March 19, 2001 for the annual meeting of stockholders held on April 17, 2001. |
| &nbsp;&nbsp; 10.36 | [Citizens & Northern Corporation 2023 Equity Incentive Plan](https://www.sec.gov/Archives/edgar/data/810958/000110465923030995/tm232050d1_def14a.htm#m70)  | Incorporated by reference to Appendix A to the Corporation's proxy statement dated March 10, 2023 for the annual meeting of stockholders held on April 20, 2023 |
| &nbsp;&nbsp; 10.37 | [Citizens & Northern Corporation Supplemental Executive Retirement Plan (as amended and restated)](https://www.sec.gov/Archives/edgar/data/810958/000095015209002277/l35752aexv10w21.htm)  | Incorporated by reference to Exhibit 10.21 filed with the Corporation's Form 10-K on March 6, 2009 |
| &nbsp;&nbsp; 10.38 | [Form of Indemnification Agreements dated May 24, 2018 between the Corporation and Directors Bobbi J. Kilmer, Terry L. Lehman, Frank G. Pellegrino and Aaron K. Singer](https://www.sec.gov/Archives/edgar/data/810958/000114420418042057/tv500013_ex10-1.htm)  | Incorporated by reference to Exhibit 10.1 filed with the Corporation's Form 10-Q filed August 6, 2018 |
| &nbsp;&nbsp; 10.39 | [Form of Indemnification Agreement dated July 16, 2020 between the Corporation and Stephen M. Dorwart](https://www.sec.gov/Archives/edgar/data/810958/000110465920091281/cznc-20200630xex10d4.htm)  | Incorporated by reference to Exhibit 10.4 filed with the Corporation's Form 10-Q on August 6, 2020 |
| &nbsp;&nbsp; 10.40 | [Form of Indemnification Agreement dated July 16, 2020 between the Corporation and Robert G. Loughery](https://www.sec.gov/Archives/edgar/data/810958/000110465920091281/cznc-20200630xex10d5.htm)  | Incorporated by reference to Exhibit 10.5 filed with the Corporation's Form 10-Q on August 6, 2020 |
| &nbsp;&nbsp; 10.41 | [Form of Indemnification Agreement dated April 27, 2021 between the Corporation and Helen S. Santiago](https://www.sec.gov/Archives/edgar/data/810958/000155837021010709/cznc-20210630xex10d2.htm)  | Incorporated by reference to Exhibit 10.2 filed with the Corporation's Form 10-Q on August 6, 2021 |
| &nbsp;&nbsp; 10.42 | [Form of Indemnification Agreement dated July 12, 2021 between the Corporation and Kate Shattuck](https://www.sec.gov/Archives/edgar/data/810958/000155837021014942/cznc-20210930xex10d1.htm)  | Incorporated by reference to Exhibit 10.1 filed with the Corporation's Form 10-Q on November 8, 2021 |
| &nbsp;&nbsp; 10.43 | [Form of Employment Agreement, dated April 23, 2025, between the Corporation and David S. Runk](https://www.sec.gov/Archives/edgar/data/810958/000110465925069550/tm2514179d2_ex10-43.htm)  | \* |
| &nbsp;&nbsp; 10.44 | [Form of Separation and Non-Competition Agreement, dated April 23, 2025, between the Corporation and David S. Runk](https://www.sec.gov/Archives/edgar/data/810958/000110465925069550/tm2514179d2_ex10-44.htm)  | \* |
| &nbsp;&nbsp; 10.45 | [Form of Employment Agreement, dated April 23, 2025, between the Corporation and Jeffrey Hollenbach](https://www.sec.gov/Archives/edgar/data/810958/000110465925069550/tm2514179d2_ex10-45.htm)  | \* |
| &nbsp;&nbsp; 21.1 | [Subsidiaries of the registrant](https://www.sec.gov/Archives/edgar/data/810958/000155837025002408/cznc-20241231xex21.htm)  | Incorporated by reference to Exhibit 21 of the Registrant's Form 10-K filed March 6, 2025 |
| &nbsp;&nbsp; 23.1 | [Consent of Barley Snyder LLP](tm2524302d4_ex8-1.htm)  | Included in Exhibit 8.1 |
| &nbsp;&nbsp; 23.2 | Consent of Baker Tilly US, LLP | \* |
| &nbsp;&nbsp; 23.3 | [Consent of S.R. Snodgrass, P.C.](https://www.sec.gov/Archives/edgar/data/810958/000110465925073477/tm2514179d4_ex23-3.htm)  | \* |
| &nbsp;&nbsp; 23.4 | [Consent of Crowe LLP](https://www.sec.gov/Archives/edgar/data/810958/000110465925073477/tm2514179d4_ex23-4.htm)  | \* |
| &nbsp;&nbsp; 23.5 | [Consent of Janney Montgomery Scott LLC](https://www.sec.gov/Archives/edgar/data/810958/000110465925069550/tm2514179d2_ex23-5.htm)  | \* |
| &nbsp;&nbsp; 24.1 | [Power of Attorney](https://www.sec.gov/Archives/edgar/data/810958/000110465925073477/tm2514179-3_s4a.htm#tSIG)  | \* |
| &nbsp;&nbsp; 99.1 | [Form of Proxy Card for Special Meeting of Shareholders of Susquehanna Community Financial, Inc.](https://www.sec.gov/Archives/edgar/data/810958/000110465925073477/tm2514179d4_ex99-1.htm)  | \* |

---

------

---

| | | |
|:---|:---|:---|
| **Exhibit <br> No.**  | **Description**  | **Description**  |
| &nbsp;&nbsp; 99.2 | Opinion of Janney Montgomery Scott LLC | Included as *Annex B* to the Proxy statement/Prospectus contained in this Registration Statement |
| &nbsp;&nbsp; 99.3 | [Consent of Christian Trate to Serve as Director](https://www.sec.gov/Archives/edgar/data/810958/000110465925069550/tm2514179d2_ex99-3.htm)  | \* |
| 107. | [Calculation of Registration Fee](https://www.sec.gov/Archives/edgar/data/810958/000110465925069550/tm2514179d2_ex-filingfees.htm)  | \* |

---

\*

Previously Filed

(d) Financial statement schedules: Not applicable.

(e) Reports, opinion or appraisals: Not applicable

------

#### SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, Citizens & Northern Corporation has duly caused this Registration Statement on Form S-4 to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of Wellsboro, Commonwealth of Pennsylvania, on August 28, 2025.

#### CITIZENS & NORTHERN CORPORATION
By:

*/s/ J. Bradley Scovill* 

Name:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; J. Bradley Scovill

Title:

President and Chief Executive Officer

(Principal Executive Officer)

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement on Form S-4 has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature**  | **Title**  | **Date**  |
| */s/ Susan E. Hartley\** <br>Susan E. Hartley  | Director | August 27, 2025  |
| */s/ Leo F. Lambert\** <br>Leo F. Lambert  | Director | August 27, 2025  |
| */s/ J. Bradley Scovill\** <br>J. Bradley Scovill  | Director, President and Chief Executive <br> Officer (Principal Executive Officer) | August 27, 2025  |
| */s/ Mark A. Hughes\** <br>Mark A. Hughes  | Treasurer and Chief Financial Officer <br> (Principal Accounting and Financial Officer) | August 27, 2025  |
| */s/ Bobbi J. Kilmer\** <br>Bobbi J. Kilmer  | Director | August 27, 2025  |
| */s/ Helen S. Santiago\** <br>Helen S. Santiago  | Director | August 27, 2025  |
| */s/ Terry L. Lehman\** <br>Terry L. Lehman  | Director, Chair | August 27, 2025  |
| */s/ Frank G. Pellegrino\** <br>Frank G. Pellegrino  | Director | August 27, 2025  |
| */s/ Katherine Shattuck\** <br>Katherine W. Shattuck  | Director | August 27, 2025  |
| */s/ Robert G. Loughery\** <br>Robert G. Loughery  | Director | August 27, 2025  |
| */s/ Aaron K. Singer\** <br>Aaron K. Singer  | Director | August 27, 2025  |
| */s/ Stephen M. Dorwart\** <br>Stephen M. Dorwart  | Director | August 27, 2025  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \*By: <br>/s/ Glenn Richard James <br>Glenn Richard James, attorney in fact  |  |  |

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## Exhibit 8.1

EXHIBIT 8.1

![](tm2524302d4_ex8-1img001.jpg)

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|:---|:---|
| 126 East King Street |  |
| Lancaster, PA 17602-2893 |  |
| Tel 717-299-5201 Fax 717-291-4660 |  |
| www.barley.com | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;August 28, 2025 |

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|:---|:---|
| &nbsp;&nbsp;Citizens & Northern Corporation | &nbsp;&nbsp;Susquehanna Community Financial, Inc. |
| &nbsp;&nbsp;90-92 Main Street | &nbsp;&nbsp;940 High Street |
| &nbsp;&nbsp;PO Box 58 | &nbsp;&nbsp;West Milton, PA 17886 |
| &nbsp;&nbsp;Wellsboro, PA 16901 |  |
| Ladies and Gentlemen: |  |

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We have been requested by Citizens & Northern Corporation ("**C&N**"), a Pennsylvania corporation, and Susquehanna Community Financial, Inc. ("**Susquehanna**"), a Pennsylvania corporation, to provide this opinion regarding the material U.S. federal income tax consequences of the proposed merger (the "**Merger**") of Susquehanna with and into C&N, pursuant to the Agreement and Plan of Merger dated April 23, 2025, as amended by that certain Amendment to Agreement and Plan of Merger dated August 22, 2025 (together, the "**Merger Agreement**") by and between C&N and Susquehanna. In connection with the Merger, C&N and Susquehanna have prepared and filed a Registration Statement on Form S-4 (the "**Initial Registration Statement**") and a Pre Effective Amendment No. 1 to the Initial Registration Statement (the "**First Amendment**") with the Securities and Exchange Commission (the "**Commission**"), pursuant to the Securities Act of 1933, as amended (the "**Act**"). C&N and Susquehanna have also prepared and are filing, pursuant to Rule 424(b) of the Act, a Supplement to Proxy Statement/Prospectus, dated August 6, 2025 (the "**Supplemen**t") and a Post Effective Amendment No. 1 (the "**Post Effective Amendment**"), which supplement and amend the Initial Registration Statement and First Amendment. The Initial Registration Statement, First Amendment, Supplement and Post Effective Amendment shall be collectively referred to herein as the "**Registration Statement**". This opinion is being delivered to you in connection with the filing of the Post Effective Amendment and the Supplement and the requirements of Item 601(b)(8) of the Commission's Regulation S-K under the Act. Capitalized terms not otherwise defined herein shall have the meanings ascribed to them in the Merger Agreement. This opinion supersedes and replaces our prior opinion, filed as Exhibit 8.1 to the First Amendment.

In connection with this opinion, we have examined and relied upon (i) the Merger Agreement, (ii) the proxy statement/prospectus and other information included as part of the Registration Statement, (iii) the certificates of representations supplied to us by C&N and Susquehanna of even date and (iv) such other documents as we have deemed necessary or appropriate in order to enable us to render the opinion below (all documents described in this sentence are collectively referred to as the "**Documents**").

For purposes of this opinion, we have assumed that (i) the Merger will be consummated in the manner described in the Merger Agreement, (ii) the Documents are complete and authentic and have been duly authorized, executed and delivered, (iii) all of the information, facts, statements, representations and covenants contained in the Documents (without regard to any qualifications stated therein and without undertaking to verify such information, facts, statements, representations and covenants by independent investigation) relating to matters of fact are true and accurate at all relevant times and in all material respects, (iv) the respective parties to the Documents and all parties referred to therein will act in all respects and at all relevant times in conformity with the requirements and provisions of the Documents, and (v) none of the terms and conditions contained in the Documents has been or will be waived or modified in any respect. Any change in the accuracy or completeness of any of the information, facts, statements, representations, covenants, Documents or assumptions on which our opinion is based could affect our conclusions.

Subject to the qualifications and assumptions set forth herein, we are of the opinion that (i) the Merger will constitute a reorganization as described in Section 368(a) of the Internal Revenue Code of 1986, as amended, and (ii) the statements set forth in the discussion in the proxy statement/prospectus forming part of the Registration Statement under the heading "Material United States Federal Income Tax Consequences of the Merger", insofar as they constitute statements of law or legal conclusions, are correct in all material respects, and constitutes our opinion regarding the federal income tax consequences of the Merger.

Our opinion is based, in part, upon relevant legal authority in effect as of the date hereof. We provide no assurance that the legal authority upon which this opinion is based will not be amended, revoked or modified (with or without retroactive effect) in a manner which would affect or change our conclusions. Furthermore, should any of the representations or assumptions set forth or referred to above prove to be inaccurate as of the Effective Time, our opinion may change.

Our opinion is limited to the federal income tax matters set forth herein, and no opinions are intended to be implied or may be inferred beyond those expressly stated herein. Specifically, no opinions are expressed with respect to the tax consequences of the Merger under any foreign, state, or local tax law. Our opinion is rendered as of the date hereof and we assume no obligation to update or supplement our opinion to reflect any change of fact, circumstance, or law after the date hereof.

Furthermore, our opinion is not binding on the Internal Revenue Service or any court. In addition, we note that our opinion represents our best legal judgment on the matters presented and that others may disagree with our conclusions. Thus, there can be no assurance that the Internal Revenue Service will not take contrary positions or that a court would agree with our opinion if litigated.

In accordance with the requirements of Item 601(b)(23) of the Commission's Regulation S-K under the Act, we hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the reference to our firm in the proxy statement/prospectus forming part of the Registration Statement. In giving this consent, however, we do not hereby admit that we are within the category of persons whose consent is required under Section 7 of the Act or the rules and regulations of the Commission issued thereunder.

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| Very truly yours, |
| /s/ Barley Snyder LLP |
| **Barley Snyder LLP** |

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