I am separated from my spouse. I co-owned 2 homes in Pennsylvania with my spouse lived in one of the homes for most of the year.
I leased an apartment in Virginia for a total of 8 months and traveled back and forth but was physically present in Virginia less than 183 days. Only PA taxes were withheld, and I only filed a PA return.
During the year I switched jobs from a non-Virginia employer to a Virginia based employer.
PA (and most other states) website says if you maintained a residence and were present for more than 183 days you must file as a resident. However, Virginia’s website says if you are physically present in Virginia or “maintain a place of abode” for more than 183 days you must file as a resident.
In other words, if I rented an apartment in VA for more than 183 days but was not physically in state for more than 183 days do I have to file as a resident?
Also, although there is reciprocity between VA and PA, the PA/VA reciprocity agreement seems to indicate that it may not apply if you also have a residence in VA, but only applies for daily commuters between the two states?
Notwithstanding the above, I’m assuming that if I am a non-resident of VA I must file a non-resident return for the portion of income that was from a Virginia based company? If so, can I take a credit for the tax paid to PA on that income?
