LTCG tax for a student

[PW8]

My son goes to school in Pittsburgh and is a Delaware resident. He had LTCG on investment in 2020. Does he have to pay LTCG as a DE-res and also a PA-non res? 

[Hal_Al]

He files only a DE resident return, because he has no PA source income.

[PW8]

He also had earnings while living in Pittsburgh. So I think I need a PA non-res return for those earnings. My concern is how the LTCG is taxed. It does not meet the threshold for Federal tax but my Turbotax program is showing both states having a tax liability. It seems slightly duplicative, but I am not sure if that is correct.

[Hal_Al]

I'm not familiar with PA forms.

But it's common for non resident states  to include all income initially.  Than they allocate  the  pieces of income, by state (as  PA source or not PA source income) before calculating tax.  You'll have to review the forms.

[PW8]

OK, Thank You, I will read the state regs and see what they require