Where to file state taxes

[snbrough]

This person has a legal address of Pennsylvania for Federal Tax Filing Purposes.

From January - August 2019, they worked for a National Relief Organization in Puerto Rico.  The company is in Minnesota and withheld state taxes from Minnesota which is a higher state rate 5.35% than the Pennsylvania's.

From September - December 2019, they worked for an International Relief Organization in Puerto Rico.  This company is in Massachusetts.  State Taxes were withheld for the Massachusetts state rate 5.08%.  This state tax rate is also higher than the Pennsylvania rate 3.07%.

Question:  Which state (s) does this person need to file their state tax returns since their legal address is Pennsylvania and they lived temporarily all year in Puerto Rico for both of these Relief Organizations.  Looking for correct way to file the state taxes since the legal address is Pennsylvania.

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Note: Last year this person's legal address was Pennsylvania and worked for AmeriCorps NCCC. The W2 came from Washington DC.  The person was stationed in Iowa and traveled for projects with AmeriCorps NCCC to Puerto Rico, Vermont, Michigan, Illinois, and Indiana.  Turbo Tax advisors said to file state taxes at that time with the person's home state Pennsylvania.  No State taxes had been withheld.

[KathrynG3]

This answer presumes that she is required to file a US Resident Tax Return as a Pennsylvania Resident.

She will need to file a resident Pennsylvania tax return, and both nonresident Minnesota and Massachusetts tax returns.

The filing for Minnesota and Massachusetts will be necessary to receive refunds since she neither lived nor worked in these states. 

See this article for more information: Now living in Puerto Rico full time. 

Please read this information to make sure you are filing the correct returns for the U.S. and Puerto Rico: Bona Fide Residence Test.

For more information:

Minnesota Non Resident Income Tax Instructions and Income Tax Fact Sheet 3, Nonresidents

Massachusetts Non Resident Income Tax Instructions

Pennsylvania Resident Income Tax Instructions

[Edited 3/15/2020 | 3:10 PM PST]

@snbrough