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State tax filing
Your daughter should file a full-year North Carolina income tax return. She does not have to file a Pennsylvania return.
Pennsylvania says, "[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." In other words, your daughter's income remains NC-based and is not considered to be from PA sources.
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April 19, 2021
5:06 AM
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