I live in NY, but driver truck for Wal-Mart out of a distribution center in Pennsylvania. My W2 has an entry in line 15 for a PA Employer state ID number but NO ENTRY as that state wages or taxes withheld. but on line 18 there is a locale wages amt. entered. Do I have to file a PA State tax return?
I'm assuming you drive to Pennsylvania and then do local deliveries in that state. In that case, your income would be taxable there. If so, you wouldn't be exempt from Pennsylvania tax withholding, so you should ask your employer for clarification on that. If you drive professionally in more than one state, your income is typically taxed only in the state you live in, but it doesn't sound like that is what is happening here, perhaps you can clarify that for us?
You would need to file a non-resident tax return for Pennsylvania to report the income you earned there. You also need to file a New York resident tax return since you live there. New York will tax you initially on your income earned in Pennsylvania, but you will get a credit on your New York tax for the portion of your income earned out of state. Pennsylvania will give you a credit for taxes paid in New York on your Pennsylvania income. You should prepare your Pennsylvania tax return first and look for a credit for taxes paid to another state and complete that section. When you prepare you New York return, you will be asked to enter the income you earned out of state.
{Edited 3/18/24 at 4:50 PM PST} @Harryo552
Thanks. I pickup my truck and drive all over the east coast.
Truck drivers that operate in two or more states will fall under the jurisdiction of the Amtrak Reauthorization Act (Public Law 101-322) and will be taxed only by their state of residency. Here's the text of the law:
"No part of the compensation paid by a motor carrier providing transportation subject to the jurisdiction of the Commission under subchapter II of chapter 105 of this title or by a motor private carrier to an employee who performs regularly assigned duties in 2 or more States as such an employee with respect to a motor vehicle shall be subject to the income tax laws of any State or subdivision of that State, other than the State or subdivision thereof of the employee's residence."
So your work income is taxable only by your home state of New York.