Part-year residents of PA must file PA personal income tax returns, filling in the oval for a part-year return and recording the time they were residents. Part-year residents are not subject to PA tax on ordinary interest, dividends and gains on intangible property while nonresidents.

How do you prove residency in PA?

Examples of acceptable residency documents include:

1. Current, unexpired PA driver’s license or photo ID card.
2. PA vehicle registration card.
3. Auto insurance card.
4. A computer-generated utility bill showing your name and address.
5. A W-2 form.
6. Tax records.
7. Lease agreements or mortgage documents.

When do you become a resident of Pennsylvania?

An individual is considered a resident rather than a part- year resident if that person was physically present in PA for at least 184 days (or parts of 184 days) and maintained a permanent place of abode in PA at any time during the tax year.

What happens if you move to West Virginia and work in Pennsylvania?

Now let’s say you move to Pennsylvania but keep your job in Maryland. Because Pennsylvania and Maryland also have a reciprocity agreement, you would now pay your tax to Pennsylvania. If you moved halfway through the year, you’ll pay 6 months’ worth of tax to West Virginia and 6 months to Pennsylvania. Now let’s go back to our original example.

How are part-year resident state tax returns prepared?

Part-year tax returns are usually prepared based on your total income for all states, then your tax liability is pro-rated based on how much income you made in each location. This is easy to figure out if you moved to a new state to begin a job there.

When do you have to file a PA-40 tax return?

Who Must File Every resident, part-year resident or nonresident individual must file a Pennsylvania Income Tax Return (PA-40) when he or she realizes income generating $1 or more in tax, even if no tax is due (e.g., when an employee receives compensation where tax is withheld). Refer to the below section on TAXATION, for additional information.