How can I determine if I am a resident of Pennsylvania?
How can I determine if I am a resident of Pennsylvania?
Residency Status
(R) Resident
If you were a resident of Pennsylvania for all of the tax year. You must report all income (losses) regardless of the source from which you earned, received, or realized the income (loss).
Nonresidents and Part-Year Residents
Nonresidents and part-year residents use the same PA-40 form as PA residents.
(N) Nonresident
If you were a nonresident of Pennsylvania for all of the tax year. PA law taxes nonresidents on the income earned, received, or realized from Pennsylvania sources during the tax year.
(P) Part-Year Resident
If you moved into Pennsylvania during the tax year, fill in this oval even though you were a PA resident at the end of of the year. If you moved from Pennsylvania during the tax year, fill in this oval even though you were not a PA resident at the end of the year.
PA law taxes part-year residents on all income from all sources while a PA resident, and all income (loss) earned, received, and realized from PA sources when not a resident of Pennsylvania.See, "Who Must File a PA Tax Return", of the PA PIT Guide found on the Departments Web site for more information. You may also request the Determining
Students
If you are a PA resident college student attending school outside Pennsylvania or a nonresident college student attending school within Pennsylvania, request the brochure PA Personal Income Taxes for College Students (REV-758) for more information.
Leave a comment?
