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Level 1
April 1, 2026
Question

PA state return necessary as a former resident living abroad?

  • April 1, 2026
  • 1 reply
  • 183 views

Hello, I moved to Japan 4 years ago and up until now, have been filing a nonresident state return. It is expensive to add the state return, so I'd like some clarification if possible. 

 

I live in Japan and have no US-based income. All money received is from a Japanese company. From what I've read, PA requires a return if I received even $1 of Pa income. Since all of my income is foreign, does that mean I only need to do a federal return?

 

Thanks

1 reply

MaryK4
Level 15
April 1, 2026

As a former resident living abroad, you would not be required to file a Pennsylvania tax return if you abandoned your Pennsylvania domicile AND established a new domicile and did not have any Pennsylvania source income.  The biggest challenge you would face is if Pennsylvania tried to prove that you did not change domicile- but if this were the case, they would challenge the years you filed nonresident returns.

 

See Determining Residency for PA Personal Income Tax Purposes

 

 

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