It depends, the way the school issued the W2 makes it Massachusetts income. According to the rules of the state of Pennsylvania, if you are a PA resident, nonresident or a part-year PA resident, you must file a 2023 PA tax return if you received total PA gross taxable income of $33 during 2023, even if no tax is due with your PA return. Filing a Pennsylvania return would depend on whether you are considered a PA resident, and if you had any other income.
If you would like more information, refer to the 2023 Pennsylvania Personal Income Tax Return Instructions.
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