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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.
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March 10, 2021
6:28 PM