MaryK4
Expert Alumni

State tax filing

You will file as a New York nonresident.  The "back and forth" does not mean you changed domicile and you said you only spent 109 days in New York so you are not a resident for income tax purposes.  You will report the income from NY sources on the NY nonresident return and all income on the Pennsylvania return.

 

NOTE: If your employer is based in New York or Pennsylvania, you may have to report all your income in both states if the "convenience of the employer" applies.  

 

Pennsylvania also has a special COVID rule if you telecommuted specifically due to restrictions and your normal office in New York.

 

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"