Moved from Pennsylvania to Kentucky Mid-Year: Which State Tax Returns Do You File?
Answer
You file two part-year returns. Pennsylvania taxes the income you received while you lived there, Kentucky taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.
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 · 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.
- 2Part-year return · KentuckyForm 740-NP
File a Kentucky part-year return covering the months you lived in Kentucky. A part-year resident of Kentucky reports the income received while a Kentucky resident, plus any Kentucky-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
| Pennsylvania | Kentucky | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — flat |
| Reciprocity partners | 6 (Form REV-419) | 7 (Form 42A809) |
| Convenience rule | Yes — general rule | No |
| Nonresident return | Form PA-40 (nonresident) | Form 740-NP |
| Part-year return | Form PA-40 (part-year resident) | Form 740-NP |
| Credit for other-state tax | Schedule G-L | Schedule ITC |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | Yes |
| Revenue department | Pennsylvania Department of Revenue | Kentucky Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Kentucky and working in Pennsylvania 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: Pennsylvania → KentuckyBoth states — credit offsets the double tax
- Remote worker: Pennsylvania → KentuckyHome state only
- 1099 contractor: Pennsylvania → KentuckyHome state, plus the client state if you work there
Other Pennsylvania pairs
Questions people actually ask
I moved from Pennsylvania to Kentucky mid-year. Do I have to file in both states?
You file two part-year returns. Pennsylvania taxes the income you received while you lived there, Kentucky taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.
How do I split my income between Pennsylvania and Kentucky?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Pennsylvania resident belongs on the Pennsylvania return and income received afterwards on the Kentucky 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 Pennsylvania and Kentucky rules on this page were last checked against Pennsylvania Department of Revenue and Kentucky 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.
- 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
- Kentucky Department of Revenue — individual income taxaccessed 2026-08-07