My brother died in PA in November but was buried in alabama . what state do I use for residence on DEC 31?

[Phillip1 · Accepted solution]

If your brother was living in PA for the year up until the date of his death, he will only use PA as his state of residence for his final income tax return. If he was alive living in both states, you would need to file part year return for any states that he lived in while he was alive.