@ErnieS0 , thanks for the advice and clear guidance concerning Philadelphia. I owe money to DE & NY for 2021, but would like to delay when I file to them as I sort out these other returns like Philadelphia & PA. How can I make a payment to them without filing a return so I minimize any penalty I owe?
@ErnieS0 & @LenaH , when I read the guidance on PA teleworking related to COVID, I'm actually still not clear. To quote PA:
"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."
https://www.revenue.pa.gov/COVID19/Telework/Pages/Telework-During-COVID19.aspx
The first sentence I could agree with @LenaH statement. But my situation is in direct conflict with the 2nd sentence, implying that my income may not be PA source income. @LenaH , is there some reference you have supporting your statement "When determining the taxability of income for telecommuters, the Pennsylvania Department of Revenue looks to the employment agreement between the employee and their company."
Thank you.
