topic Should I complete a PA state tax return if I have not lived there for years? in State tax filing

Should I complete a PA state tax return if I have not lived there for years?

tough cave — Thu, 06 Mar 2025 02:07:55 GMT

I have spent the past few years outside of the USA but continue to use my previous PA address, where relations live, as my home address on my income tax returns. This is convenient for receiving mail.

Since I am physically outside of the country all year and receive no state sourced income, am I 'nonresident'?

Must I complete a PA state tax return each year?

Re: Should I complete a PA state tax return if I have not lived there for years?

MaryK4 — Thu, 06 Mar 2025 02:24:43 GMT

So the issue is- for state residency purposes, you have a home (domicile) which is where you have your abode (place to live) but also bank accounts, driver's license, voter registration etc. There is also an intent element to domicile, which means it is the place you "return to" when you say you are going home. Because you moved out of the country, there are sometimes issues with the proof- you have to give up your driver's license and get a new one in the new place, bank accounts, etc. It gets tricky if the state decides to pursue the issue. See Determining Residency for PA Personal Income Tax Purposes.

If you are not a resident of Pennsylvania, you do not want to file a nonresident return to show you have no Pennsylvania income.

Re: Should I complete a PA state tax return if I have not lived there for years?

tough cave — Thu, 06 Mar 2025 06:48:34 GMT

Re: Should I complete a PA state tax return if I have not lived there for years?

KeshaH — Thu, 06 Mar 2025 13:48:07 GMT

As long as you are using the PA address as a mailing address only, don't maintain a domicile in PA, and have no intent to return to PA permanently you wouldn't be a resident of PA for tax purposes. However, you may need to provide proof to the state in the event they ask.

Re: Should I complete a PA state tax return if I have not lived there for years?

thompson-traci — Tue, 15 Apr 2025 07:41:52 GMT

I am confused by your sentence: "You do not want to file" don't you mean you would want to file a non resident return?

Re: Should I complete a PA state tax return if I have not lived there for years?

AmyC — Tue, 15 Apr 2025 22:20:47 GMT

No, you don't file a return and open a line of questions if you are not a resident and have no income and no intent to live there.

@thompson-traci