I live in Pennsylvania but work in New York. To whom do I pay local income tax?

by Kellie R. Hanas, CPA | May 15, 2018
askacpaicon I live in Erie County, Pa., and work in Falconer, N.Y. Which municipality do I pay local income tax to?

Answer: You should file a local earned income tax return for the municipality in which you reside. If New York local tax was withheld you can claim a credit for taxes paid on your Pennsylvania  local return. 

Taxes can get complex, especially when they cross state lines. For more tax resources visit www.picpa.org/taxhelp.

Answer By: Kellie R. Hanas, CPA, is a senior manager with HBK CPAs & Consultants in Meadville, Pa.

***Answer originally published Jan. 1, 2015.
The responses are based on the limited information provided by the questioner and apply the laws and regulations at the time of posting. Other options could arise as rules and regulations may change over time, including but not limited to the passage of the Tax Cuts and Jobs Act of 2017. They are intended to provide general information, not specific accounting or tax advice; they are not intended or written to be used and cannot be used for the purpose of avoiding or evading taxes or penalties under the IRS code or regulations. Views expressed do not imply an opinion of the PICPA, its officers, directors, employees, or members.
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