Moved from Pennsylvania to New York Mid-Year: Which State Tax Returns Do You File?
Answer
Pennsylvania for the first part of the year, New York for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.
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 · New YorkForm IT-203
File a New York part-year return covering the months you lived in New York. A part-year resident of New York reports the income received while a New York resident, plus any New York-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 | New York | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | 6 (Form REV-419) | None |
| Convenience rule | Yes — general rule | Yes — general rule |
| Nonresident return | Form PA-40 (nonresident) | Form IT-203 |
| Part-year return | Form PA-40 (part-year resident) | Form IT-203 |
| Credit for other-state tax | Schedule G-L | Form IT-112-R |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | Yes |
| Revenue department | Pennsylvania Department of Revenue | New York State Department of Taxation and Finance |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in New York 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 → New YorkBoth states — credit offsets the double tax
- Remote worker: Pennsylvania → New YorkConvenience-of-the-employer rule — both states tax you
- 1099 contractor: Pennsylvania → New YorkHome state, plus the client state if you work there
Other Pennsylvania pairs
Questions people actually ask
I moved from Pennsylvania to New York mid-year. Do I have to file in both states?
Pennsylvania for the first part of the year, New York for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.
How do I split my income between Pennsylvania and New York?
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 New York 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 New York rules on this page were last checked against Pennsylvania Department of Revenue and New York State Department of Taxation and Finance 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
- New York State Department of Taxation and Finance — individual income taxaccessed 2026-08-07