How do I fill out my PA-40 to reflect half a year of income earned in Alaska while being a new Pennsylvania resident for that half a year?

Feb 13, 2019

I was employed in Alaska for all of 2018. In August 2018, I moved and changed residency from Alaska to Pennsylvania. It is my understanding that I am responsible to pay state personal income tax in Pennsylvania for the income earned between August and December 2018, correct? Also, how do I fill out the PA-40 to reflect just the income earned while a Pennsylvania resident?

You are correct that tax is due on income from the date your Pennsylvania residency began. The PA-40 will have a place to mark a part-year resident on the first page. Additionally, the Pennsylvania Department of Revenue provides a Q&A regarding the income tax treatment for part-year residents.

I don’t quite understand how you were employed in Alaska for all of 2018 yet moved to Pennsylvania in August. Depending how the company withheld taxes on your W-2, it might present some challenges with recognizing credits on your Pennsylvania return. You may want to meet with a tax professional to get clarification on your specific case.

For more resources, check out PICPA’s Money & Life Tips, Ask a CPA, or CPA Locator.

Answered by: Michael J. Eby, CPA, is partner with the tax services group of RKL LLP in Harrisburg, Pa.

Pennsylvania CPA Journal

Read the latest from the Pennsylvania CPA Journal online or via the mobile app and digital edition.

Read More


Get the latest info on professional trends, management, and leadership skills on CPA Now.

Read More

Premier Sponsors

Platinum Sponsor

Gallagher Bollinger Logo

Gold Sponsor

Paychex logo

Bronze Sponsor

Capstan Logo 

Interested in becoming a sponsor? Contact Kelli Comegys for packages and opportunities.