TomD8
Level 15

State tax filing

The taxability of your income by the State of Delaware is determined by the laws of Delaware, not the laws of Pennsylvania.

 

Delaware taxes non-residents only on Delaware-source income.

 

Title 30, Section 1124 of Delaware Tax Code defines Delaware-source compensation as follows:

 

1) Compensation, other than pensions, as an employee in the conduct of the business of an employer, for personal services:

a. Rendered in this State, or

b. Attributable to employment in this State and not required to be performed elsewhere.

https://delcode.delaware.gov/title30/c011/sc03/index.shtml

 

Thus, if you were required to work outside Delaware, the income from that work would not be Delaware-source income, and therefore would not be taxable by Delaware.

 

**Answers are correct to the best of my ability but do not constitute tax or legal advice.

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