It depends. You are a resident of New York and earn your wages in New York. You should not have to file a Pennsylvania return. Per the State of Pennsylvania, you only have to report Pennsylvania income tax on compensation for services performed in Pennsylvania.
However, the question that will determine whether you have to file a nonresident return for Pennsylvania is whether or not you have a workspace at the Pennsylvania location or has your job always been performed in New York?
When determining the taxability of income for telecommuters, the Pennsylvania Department of Revenue looks to the employment agreement between the employee and their company. If the agreement provides the employee with a physical workspace at the employer’s PA location and the employee elects to perform their work outside of PA, then the income for that employee is allocated to PA. If the employer does not have a physical work space in PA available for the employee to perform their duties and the work is performed outside of PA strictly for the benefit of the employer, the income for that employee is then allocated to the state in which those duties were performed.
If you did have to file a nonresident return for Pennsylvania and a resident return in New York, you will not be double-taxed. New York will give you a credit of taxes assessed by another state.
[Edited 3/10/21 l 5:50PM PST]
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