Division of TaxationIf you are a nonresident and your income for the entire year was more than the filing threshold amount for your filing status, you must file a ³Ô¹ÏºÚÁÏ nonresident tax return.
For more information, see the nonresident tax return instructions .
| Your filing status is: | Your gross income from everywhere for the entire year was more than the filing threshold: |
|---|---|
Single Married/CU partner, filing separate return |
$10,000 |
| Married/CU couple, filing joint return Head of household Qualifying widow(er)/surviving CU partner | $20,000 |
Also, you are a nonresident if:
In some cases, a nonresident may be required to file both part-year resident and nonresident returns. If you were a resident of ³Ô¹ÏºÚÁÏ for part of the tax year, earned income here, and also received income from a ³Ô¹ÏºÚÁÏ source while a nonresident of ³Ô¹ÏºÚÁÏ, you must file both part-year resident and part-year nonresident returns if your income for the entire year was more than the filing threshold amount for your filing status.
If you were a Pennsylvania resident and ³Ô¹ÏºÚÁÏ Income Tax was withheld from your wages, you must file a ³Ô¹ÏºÚÁÏ nonresident return to get a refund.
Special rules apply to members of the Armed Forces and their spouses/civil union partners. See Military Personnel for information.
There may be ³Ô¹ÏºÚÁÏ Gross Income Tax obligations if you are a nonresident athlete, entertainer, worker, media consultant, or individual who performs services or participates in an event occurring in ³Ô¹ÏºÚÁÏ. For more information, see Nonresident Athletes, Entertainers, and Performers.