Who must file a personal income tax return? If you are a Pennsylvania resident, nonresident or a part-year PA resident, you must file a PA tax return if:
• You received total PA gross taxable income in excess of $33, even if no tax is due with your PA return; and/or
incurred a loss from any transaction as an individual, sole proprietor,
partner in a partnership or PA S corporation shareholder.
PA law does
not exempt a minor from the above requirements to file a PA tax return
even if claimed as a dependent on a federal return.
executor, administrator, or other person responsible for the affairs of a
decedent must file a PA tax return if the decedent met the above
taxes eight classes of income: (1) compensation; (2) net profits from
the operation of a business, profession or farm; (3) net gains or income
less net losses from dispositions of property; (4) net gains or income
from rents, royalties, patents and copyrights; (5) dividends; (6)
interest; (7) gambling winnings (except Pennsylvania Lottery winnings);
and (8) net gains or income derived through estates or trusts.