State tax filing

Yes, you do have to file a PA.  That $33 has been there since at least 2002.  

"Who must file? any Pa resident, nonresident or part-year resident who: • received total Pa gross taxable income in excess of $33 during the tax year, even if no tax is due; and/or • incurred a loss from any transaction as an individual, sole proprietor, partner in a partnership or Pa s corporation shareholder."

Source: 

page

http://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/Documents/Personal%20Income%20Tax...

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