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Pennsylvania and the 1099 contractor Question: Every State Pair

Which state taxes you if you live in or work in Pennsylvania. All 100 state pairs for 1099 contractors, with exemption forms and sources.

Pennsylvania at a glance

 Pennsylvania
Taxes wagesYes — flat
Reciprocity partners6 (Form REV-419)
Convenience ruleYes — general rule
Nonresident returnForm PA-40 (nonresident)
Credit for other-state taxSchedule G-L
Nonresident safe harbourNone published
Local income taxYes
Revenue departmentPennsylvania Department of Revenue
Last verified

Live in Pennsylvania — all 50 outbound pairs

You live in Pennsylvania. Pick the client in.

Client inAnswer
AlabamaHome state, plus the client state if you work there
AlaskaHome state only — estimated payments
ArizonaHome state, plus the client state if you work there
ArkansasHome state, plus the client state if you work there
CaliforniaHome state, plus the client state if you work there
ColoradoHome state, plus the client state if you work there
ConnecticutHome state, plus the client state if you work there
DelawareHome state, plus the client state if you work there
District of ColumbiaHome state, plus the client state if you work there
FloridaHome state only — estimated payments
GeorgiaHome state, plus the client state if you work there
HawaiiHome state, plus the client state if you work there
IdahoHome state, plus the client state if you work there
IllinoisHome state, plus the client state if you work there
IndianaHome state, plus the client state if you work there
IowaHome state, plus the client state if you work there
KansasHome state, plus the client state if you work there
KentuckyHome state, plus the client state if you work there
LouisianaHome state, plus the client state if you work there
MaineHome state, plus the client state if you work there
MarylandHome state, plus the client state if you work there
MassachusettsHome state, plus the client state if you work there
MichiganHome state, plus the client state if you work there
MinnesotaHome state, plus the client state if you work there
MississippiHome state, plus the client state if you work there
MissouriHome state, plus the client state if you work there
MontanaHome state, plus the client state if you work there
NebraskaHome state, plus the client state if you work there
NevadaHome state only — estimated payments
New HampshireHome state only — estimated payments
New JerseyHome state, plus the client state if you work there
New MexicoHome state, plus the client state if you work there
New YorkHome state, plus the client state if you work there
North CarolinaHome state, plus the client state if you work there
North DakotaHome state, plus the client state if you work there
OhioHome state, plus the client state if you work there
OklahomaHome state, plus the client state if you work there
OregonHome state, plus the client state if you work there
Rhode IslandHome state, plus the client state if you work there
South CarolinaHome state, plus the client state if you work there
South DakotaHome state only — estimated payments
TennesseeHome state only — estimated payments
TexasHome state only — estimated payments
UtahHome state, plus the client state if you work there
VermontHome state, plus the client state if you work there
VirginiaHome state, plus the client state if you work there
WashingtonHome state only — estimated payments
West VirginiaHome state, plus the client state if you work there
WisconsinHome state, plus the client state if you work there
WyomingHome state only — estimated payments

Client in Pennsylvania — all 50 inbound pairs

The work or the employer is in Pennsylvania. Pick where you live.

Live inAnswer
AlabamaHome state, plus the client state if you work there
AlaskaClient state only, if you work there
ArizonaHome state, plus the client state if you work there
ArkansasHome state, plus the client state if you work there
CaliforniaHome state, plus the client state if you work there
ColoradoHome state, plus the client state if you work there
ConnecticutHome state, plus the client state if you work there
DelawareHome state, plus the client state if you work there
District of ColumbiaHome state, plus the client state if you work there
FloridaClient state only, if you work there
GeorgiaHome state, plus the client state if you work there
HawaiiHome state, plus the client state if you work there
IdahoHome state, plus the client state if you work there
IllinoisHome state, plus the client state if you work there
IndianaHome state, plus the client state if you work there
IowaHome state, plus the client state if you work there
KansasHome state, plus the client state if you work there
KentuckyHome state, plus the client state if you work there
LouisianaHome state, plus the client state if you work there
MaineHome state, plus the client state if you work there
MarylandHome state, plus the client state if you work there
MassachusettsHome state, plus the client state if you work there
MichiganHome state, plus the client state if you work there
MinnesotaHome state, plus the client state if you work there
MississippiHome state, plus the client state if you work there
MissouriHome state, plus the client state if you work there
MontanaHome state, plus the client state if you work there
NebraskaHome state, plus the client state if you work there
NevadaClient state only, if you work there
New HampshireClient state only, if you work there
New JerseyHome state, plus the client state if you work there
New MexicoHome state, plus the client state if you work there
New YorkHome state, plus the client state if you work there
North CarolinaHome state, plus the client state if you work there
North DakotaHome state, plus the client state if you work there
OhioHome state, plus the client state if you work there
OklahomaHome state, plus the client state if you work there
OregonHome state, plus the client state if you work there
Rhode IslandHome state, plus the client state if you work there
South CarolinaHome state, plus the client state if you work there
South DakotaClient state only, if you work there
TennesseeClient state only, if you work there
TexasClient state only, if you work there
UtahHome state, plus the client state if you work there
VermontHome state, plus the client state if you work there
VirginiaHome state, plus the client state if you work there
WashingtonClient state only, if you work there
West VirginiaHome state, plus the client state if you work there
WisconsinHome state, plus the client state if you work there
WyomingClient state only, if you work there

Pennsylvania in the other situations

Sources

Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.