Internship in Delaware, full-time resident student of Philadelphia.

[NichThom]

I am a resident and full-time college student in Philadelphia PA; last summer I did my internship in Delaware and received my W2 with income of approximately $11,500. My father has always claimed me as a dependent on his taxes but for 2024 we are unsure how to file.

Can anyone give insight on the steps to take in filing 2024 taxes for my dad and myself?

Your help would be greatly appreciated.

[DavidD66 · Accepted solution]

As a Pennsylvania resident, you have to file a Pennsylvania tax return.  According to the Pennsylvania Department of Revenue:

Every resident, part-year resident or nonresident individual must file a Pennsylvania Income Tax Return (PA-40) when he or she realizes income generating $1 or more in tax, even if no tax is due (e.g., when an employee receives compensation where tax is withheld).

As a PA resident, any income you earn is taxable, regardless of where it was earned.   

You will have to file a Delaware tax return if you had any Delaware tax withheld.  

In order to file state tax returns, you will have to file a federal tax return.

Unless you provided more than half of your own support for 2024, you most likely qualify as your your dad's dependent.   If you can be be claimed as a dependent, you can't claim yourself, even if the other person doesn't claim you.  For more information, see:  Who can I claim as my dependent?

[NichThom]

Thank you but just to clarify.

I (the Student) should file a Delaware state return for my internship income.

My dad should do his usual Pennsylvania federal and state with me being a dependent.

Another question:

Should my income from Delaware be included on my dad's state return?

Thanks again.

[MindyB · Accepted solution]

Yes, you should file a Delaware non-resident return, and a PA resident return, taking a credit for taxes paid to Delaware. This will avoid double-taxation.

Your dad files as normal- you as his dependent for federal purposes. (There's no break for having a dependent in PA).

Your dad's state return won't be impacted by your Delaware income. He will not report your income. 

[NichThom]

Okay, thank you, understood.