Ó£»¨ÊÓƵ

Nonresidents

If 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 Ó£»¨ÊÓƵ nonresident tax return.

your filing status is:	and 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

You are a nonresident for tax purposes if:

• You did not maintain a "permanent" home in Ó£»¨ÊÓƵ; and
• You did maintain a "permanent" home outside of Ó£»¨ÊÓƵ; and
• You did not spend more than 30 days in Ó£»¨ÊÓƵ.

Also, you are a nonresident if:

• Ó£»¨ÊÓƵ was not your domicile, and you spent 183 days or less here; or
• Ó£»¨ÊÓƵ was not your domicile, and you spent more than 183 days here, but you did not maintain a "permanent" home here.

In some cases, a nonresident may be required to file both part-year resident and nonresident returns. If you were a resident of Ó£»¨ÊÓƵ for part of the tax year, earned income here, and also received income from a Ó£»¨ÊÓƵ source while a nonresident of Ó£»¨ÊÓƵ, 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 Ó£»¨ÊÓƵ Income Tax was withheld from your wages, you must file a Ó£»¨ÊÓƵ 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.

For more information, see the nonresident tax return instructions