RichardG
New Member

State tax filing

Yes.  There is not exception the state's income tax for income from mineral rights or gas leases.  Moreover, it appears the the state does not allow a deduction for depletion, which will impact your state taxes.  I suggest following the links below for more information. 

https://www.picpa.org/articles/cpa-now-blog/cpa-now/2015/01/30/tax-issues-for-pennsylvania-gas-lease...

http://www.revenue.pa.gov/GeneralTaxInformation/TaxLawPoliciesBulletinsNotices/Documents/Information...