@ErnieS0 , thank you again for your detailed responses.
Let's take a moment to focus on Philadelphia & PA. You wrote "You will need a nonresident PA return. PA kept in place pre-Covid-19 work arrangements so if your wife worked in Philly pre-pandemic then she is still considered a PA employee while working from home due to the outbreak." My wife never worked in Philly pre-pandemic, so what is the impact of that?
My wife never physically reported to work in Philly or PA, in any tax year. Her employment start date was delayed from May 2020 to Jan 7, 2021 due to the pandemic, but her office was considered to be in Philly and her employer reported income and withheld for both Philly & PA. When she started her employment in January 2021 her office didn't allow any employees to enter due to COVID, so she worked from home 100% Around June 2021, they opened it to essential personnel but she wasn't included in that group either, so still required to work from home. Her employer may have opened it for 1-2 months to employees in fall time (need to check), but for sure for most of the year she couldn't report to the office. On 11/1/21 she transferred to NYC, and that I am more clear on as it was always a convenience for her to work from home, i.e., the office was open.
Considering the above, is there any impact to the source income we report to Philly & PA? Thank you!
