Work from home in entire year (2022) in DE. Do i need to pay PA income tax?

[manbeing]

I worked from home in the entire year (2022) in Delaware.  My employer is located in Pennsylvania. I am a Pennsylvania non-resident.

According to the paragraph I copied from the official PA division of revenue, I don't need to pay PA income tax, right?

"A non-resident employee who is required to telework full-time from home in another state should treat his compensation as non-Pennsylvania source income even if his employer is located in Pennsylvania. In those situations, the employer is not required to withhold on the employee’s compensation."

[PattiF]

Yes, you are correct. You do not need to pay PA income tax for your remote work. 

[manbeing]

Thanks @PattiF  then do I still need to file PA-40 (non resident status) this time?   --- enter '0' on all fields on PA-40?

[TomD8 · Accepted solution]

@manbeing --

The key word in the quote you referenced is "required".  There are definitely circumstances in which a non-resident telecommuter is required to pay PA income tax.  This Q&A from the Pennsylvania Dept of Revenue details the rules:

https://revenue-pa.custhelp.com/app/answers/detail/a_id/3599/~/how-are-telecommuters-wages-taxed-in-...