@Jdsherm45 It depends. If your employer did not withheld Pennsylvania income tax then they consider you to be a Delaware employee. PA may disagree, The Department of Revenue says:
In summary, if an employee is working from home temporarily due to the COVID-19 pandemic, the department does not consider that as a change to the sourcing of the employee’s compensation. For non-residents who were working in Pennsylvania before the pandemic, their compensation would remain Pennsylvania sourced income for all tax purposes, including PA-40 reporting, employer withholding and three-factor business income apportionment purposes for S Corporations, partnerships and individuals.
I suggest discussing your status with your employer as these cases are very facts and circumstance based. If they are comfortable classifying you as a DE employee you can either exclude your income from your PA return and possibly face an audit or include it and pay PA tax.
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