Moved from Indiana to Pennsylvania Mid-Year: Which State Tax Returns Do You File?
Answer
Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering Indiana source can still pull a nonresident filing along with it.
Last verified
A mid-year move splits the tax year in two, and each state taxes its own half. That is a residency question, so the machinery that governs commuters — reciprocity agreements, convenience rules, nonresident withholding — is beside the point here.
What you file
- 1Part-year return · IndianaForm IT-40PNR
File a Indiana part-year return covering the months you lived in Indiana. A part-year resident of Indiana reports the income received while a Indiana resident, plus any Indiana-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · PennsylvaniaForm PA-40 (part-year resident)
File a Pennsylvania part-year return covering the months you lived in Pennsylvania. A part-year resident of Pennsylvania reports the income received while a Pennsylvania resident, plus any Pennsylvania-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| Indiana | Pennsylvania | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — flat |
| Reciprocity partners | 5 (Form WH-47) | 6 (Form REV-419) |
| Convenience rule | No | Yes — general rule |
| Nonresident return | Form IT-40PNR | Form PA-40 (nonresident) |
| Part-year return | Form IT-40PNR | Form PA-40 (part-year resident) |
| Credit for other-state tax | Schedule 6 (Form IT-40PNR) | Schedule G-L |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | Yes |
| Revenue department | Indiana Department of Revenue | Pennsylvania Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Pennsylvania and working in Indiana gives:Two part-year returns.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Indiana → PennsylvaniaReciprocal agreement — file the exemption form
- Remote worker: Indiana → PennsylvaniaHome state only
- 1099 contractor: Indiana → PennsylvaniaHome state, plus the client state if you work there
Other Indiana pairs
Questions people actually ask
I moved from Indiana to Pennsylvania mid-year. Do I have to file in both states?
Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering Indiana source can still pull a nonresident filing along with it.
How do I split my income between Indiana and Pennsylvania?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Indiana resident belongs on the Indiana return and income received afterwards on the Pennsylvania return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Indiana and Pennsylvania rules on this page were last checked against Indiana Department of Revenue and Pennsylvania Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
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.
- Indiana Department of Revenue — individual income taxaccessed 2026-08-07
- Pennsylvania Department of Revenue — individual income taxaccessed 2026-08-07
- Pennsylvania — Form REV-419accessed 2026-08-07
- Pennsylvania Personal Income Tax Guide — Income Subject to Tax Withholdingaccessed 2026-08-07