Living in 2 states, 1 temporarily

[garlbeth721]

I am doing my elderly mother's 2020 taxes for her.  She has lived in Pennsylvania for many years.  In June 2020, she moved to live with my sister in Delaware.  After 3 months (in early September), she decided to move back to Pennsylvania.  Her income consists of pension, social security, and some investments.

Do I need to file part-year returns in both Delaware (3 months) and Pennsylvania (9 months)?

Thanks.

[ColeenD3 · Accepted solution]

No. You can easily make the case that she was visiting your sister, especially since she returned to her home state after a short period of time.

[garlbeth721]

This just got a little more complicated.  It turns out that when my mother moved to Delaware (from Pennsylvania) in June 2020, she and my sister reported this to to a company from which she receives a pension.  Looking at the 1099-R form for 2020, this resulted in her pension income being reported to Delaware.  Also, there was Delaware state tax withheld from June through December.  (When she moved back to Pennsylvania in September, it took me until January to get her residence address changed on her pension.)

Will I have to file a Delaware state income tax return for her to get a refund of the state tax that was withheld in Delaware?

Thanks.

[fanfare · Accepted solution]

No state will return tax withheld unless you file to get it back.

[garlbeth721]

I figured as much.  Thanks.