Thank you @Carl, it is getting clear BUT.
I understand the abroad rent income is reportable, but the question - is it taxable to PA if property is located outside of PA?
Based on this information, I assume it is not taxable to PA state:
Allocation or Apportionment of Rents and Royalties from the Extraction of Minerals or from Copyright...
www.revenue.pa.gov/FormsandPublications/PAPersonalIncomeTaxGuide/Pages/Income-[product key removed]t...
Allocation or Apportionment of Rents and Royalties from the Extraction of Minerals or from Copyrights and Patents
Rents
- Specific Allocation
Rents received from real estate and tangible personal property (not employed in the operation of a business) and the costs, expenses and liabilities incurred in producing and collecting such rents are allocable to Pennsylvania only if the property is located in Pennsylvania. - Formulary Apportionment
If the property is used both within and outside Pennsylvania, the net income allocable to Pennsylvania is determined by multiplying the net income by a fraction, the numerator being the number of days the property was in Pennsylvania during the rental period and the denominator being the total number of days in the rental period. - No Apportionment
Rents received from real estate located outside Pennsylvania and the costs, expenses, and liabilities incurred in producing and collecting such rents are allocable to the jurisdiction where the property is located. As such, no Pennsylvania apportionment is allowed.
