Is a gas lease 1099 Misc subject to Pennsylvania State Tax

[ramitchell1a]

I have two 1099 Misc are these taxable in the state of Pennsylvania

[RichardG]

Where do you live, and where is the property?

[ramitchell1a]

Leechburg Pennsylvania Armstrong County

[RichardG]

Yes.  There is not exception the state's income tax for income from mineral rights or gas leases.  Moreover, it appears the the state does not allow a deduction for depletion, which will impact your state taxes.  I suggest following the links below for more information. 

https://www.picpa.org/articles/cpa-now-blog/cpa-now/2015/01/30/tax-issues-for-pennsylvania-gas-lease...

http://www.revenue.pa.gov/GeneralTaxInformation/TaxLawPoliciesBulletinsNotices/Documents/Information...