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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