I live in MD, worked in PA. Do I still need to file PA State tax return (only MD, LST & Harrisburg withholding pay)? Can PA local tax returns be filed separately?

[re2boys · Accepted solution]

If your only PA income was from wages, you do not need to file a PA tax return as PA-MD have a reciprocal agreement where the state of PA will not tax the wages of a MD resident.  ALL income is taxable on the MD return regardless of where earned.

Only the amount exceeding $52 of LST is refundable by PA state law.

The local PA earned income tax is not refundable.