According to PA Department of Revenue, you need to file a PA return if you meet any of the following requirements:
If you are a PA resident, nonresident or a part-year PA resident, you must file a PA tax return if:
- You received total PA gross taxable income in excess of $33, even if no tax is due with your PA return; and/or
- You incurred a loss from any transaction as an individual, sole proprietor, partner in a partnership or PA S corporation shareholder.
PA law does not exempt a minor from the above requirements to file a PA tax return even if claimed as a dependent on a federal return.
The executor, administrator, or other person responsible for the affairs of a decedent must file a PA tax return if the decedent met the above requirements.
Pennsylvania taxes eight classes of income:
(1) compensation;
(2) net profits from the operation of a business, profession or farm;
(3) net gains or income less net losses from dispositions of property;
(4) net gains or income from rents, royalties, patents and copyrights;
(5) dividends;
(6) interest;
(7) gambling and lottery winnings and
(8) net gains or income derived through estates or trusts.
***Pursuant to Act 84 of 2016, winners who receive a cash prize or an annuity payment from the Pennsylvania Lottery, on or after January 1, 2016 must report those payments as taxable income on their PA personal income tax return.***
Please see the following for more information: Pennsylvania State Tax filing requirements
