Where to file state tax return

[sbrough]

My daughter was an Americorps NCCC member in from February through November 2018.  She was issued a W2 is  from Washington DC.  She lives in Pennsylvania but was assigned to Vinton IOWA campus.  She was assigned to 4-8 week projects in Puerto Rico, Indiana, Illinois, Vermont, and Michigan doing disaster relief work and state part repair work. Federal and Fica taxes were withheld. No state taxes were withheld.  She earned $3,600 for the entire year.  Where do we file her state tax return - with Pennsylvania or someplace else?

[DanielV01 · Accepted solution]

Pennsylvania.  That is her state of residence and where her income is taxed no matter where she earned it.  Because her taxable income was so low for the year, she shouldn't have a filing requirement in any of the states she may have done work in (provided you did not miskey and hit 3600 instead of 36000.  If the higher number, the situation is different).  Her income may even be too low to file a PA return also, but it would be a good idea to file it there anyways.