topic Work from home in entire year (2022) in DE. Do i need to pay PA income tax? in State tax filing

Work from home in entire year (2022) in DE. Do i need to pay PA income tax?

manbeing — Mon, 23 Feb 2026 10:00:14 GMT

I worked from home in the entire year (2022) in Delaware. My employer is located in Pennsylvania. I am a Pennsylvania non-resident.

According to the paragraph I copied from the official PA division of revenue, I don't need to pay PA income tax, right?

"A non-resident employee who is required to telework full-time from home in another state should treat his compensation as non-Pennsylvania source income even if his employer is located in Pennsylvania. In those situations, the employer is not required to withhold on the employee’s compensation."

Re: Work from home in entire year (2022) in DE. Do i need to pay PA income tax?

PattiF — Fri, 27 Jan 2023 18:26:11 GMT

Yes, you are correct. You do not need to pay PA income tax for your remote work.

Re: Work from home in entire year (2022) in DE. Do i need to pay PA income tax?

manbeing — Fri, 27 Jan 2023 18:31:42 GMT

Thanks @PattiF then do I still need to file PA-40 (non resident status) this time? --- enter '0' on all fields on PA-40?

Re: Work from home in entire year (2022) in DE. Do i need to pay PA income tax?

TomD8 — Fri, 27 Jan 2023 20:19:27 GMT

@manbeing --

The key word in the quote you referenced is "required". There are definitely circumstances in which a non-resident telecommuter is required to pay PA income tax. This Q&A from the Pennsylvania Dept of Revenue details the rules:

https://revenue-pa.custhelp.com/app/answers/detail/a_id/3599/~/how-are-telecommuters-wages-taxed-in-pennsylvania%3F