I am separated from my spouse. I co-owned 2 homes in Pennsylvania with my spouse lived in one of the homes for most of the year.
I leased an apartment in Virginia for a total of 8 months and traveled back and forth but was physically present in Virginia less than 183 days. Only PA taxes were withheld, and I only filed a PA return.
During the year I switched jobs from a non-Virginia employer to a Virginia based employer.
PA (and most other states) website says if you maintained a residence and were present for more than 183 days you must file as a resident. However, Virginia’s website says if you are physically present in Virginia or “maintain a place of abode” for more than 183 days you must file as a resident.
In other words, if I rented an apartment in VA for more than 183 days but was not physically in state for more than 183 days do I have to file as a resident?
Also, although there is reciprocity between VA and PA, the PA/VA reciprocity agreement seems to indicate that it may not apply if you also have a residence in VA, but only applies for daily commuters between the two states?
Notwithstanding the above, I’m assuming that if I am a non-resident of VA I must file a non-resident return for the portion of income that was from a Virginia based company? If so, can I take a credit for the tax paid to PA on that income?
Your situation is complicated. I think you should file a part-year Pennsylvania and part-year Virginia return with the break coming when you switched to a Virginia-based employer even though you continue to own a home a PA and rent an apartment in VA.
Why? Your “tax home” changed. The IRS says:
Generally, your tax home is the entire city or general area where your main place of business or work is located, regardless of where you maintain your family home. For example, you live with your family in Chicago but work in Milwaukee where you stay in a hotel and eat in restaurants. You return to Chicago every weekend. You may not deduct any of your travel, meals or lodging in Milwaukee because that's your tax home. Your travel on weekends to your family home in Chicago isn't for your work, so these expenses are also not deductible. If you regularly work in more than one place, your tax home is the general area where your main place of business or work is located.
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