According to Pennsylvania Instructions for Form PA-40, “If you are a resident, part year resident or nonresident of Pennsylvania, you must file a tax return if:
- You received PA gross taxable income that exceeds $33 even if no tax is due.
- You had a loss from any transaction as an individual, sole proprietor, partner in a partnership or PA S corporation.
Pennsylvania requires that you use the same filing status that you used on your federal income tax return.
Pennsylvania has reciprocal agreements with Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia. Generally, under these agreements, one state will not tax a resident of the other state on compensation that is subject to employer withholding.
For more Information, see: