According to Pennsylvania instructions for Form PA-40IN, “If you are a resident, part year resident or nonresident and:
- 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."
Can I file a different filing status than my federal return?
Pennsylvania requires that you use the same filing status that you used on your federal income tax return.
What if I work in a reciprocal state of Pennsylvania?
Pennsylvania has reciprocal agreements with Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia. If you are a Pennsylvania resident working in one of these states, and your employer withheld the other state’s income tax, you must file for a refund from that state. You cannot claim a refund for taxes withheld to a reciprocal state on the resident return. See the Reciprocal article instructions below.