Worked in one State for 1st half of year, moved to 2nd State; where I did not earn any income (W-2 or 1099). Do I have to file in 2nd State?

[aljacobowitz]

I earned income in Louisiana for the first 5 months of the year. Move to Pennsylvania for school for the remaining 7 months, and did not earn any income (W-2, 1099) in PA. Do I have to file in PA? I already filed in LA.

[KathrynG3]

No. Pennsylvania only requires filing if you owe or paid $1 or more in state income tax.

Since you had no income, even if the domicile is permanently changed, there would not be a filing requirement. College students in Pennsylvania to go to school are not considered to have established permanent residence.

Check the PA Personal Income Tax Guide – Brief Overview and Filing Requirements for Pennsylvania Personal Inco....

[aljacobowitz]

Thanks.