Moved from Utah to Pennsylvania Mid-Year: Which State Tax Returns Do You File?
Answer
Utah for the first part of the year, Pennsylvania 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 · UtahForm TC-40 with Schedule TC-40B
File a Utah part-year return covering the months you lived in Utah. A part-year resident of Utah reports the income received while a Utah resident, plus any Utah-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
| Utah | Pennsylvania | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — flat |
| Reciprocity partners | None | 6 (Form REV-419) |
| Convenience rule | No | Yes — general rule |
| Nonresident return | Form TC-40 with Schedule TC-40B | Form PA-40 (nonresident) |
| Part-year return | Form TC-40 with Schedule TC-40B | Form PA-40 (part-year resident) |
| Credit for other-state tax | Schedule TC-40S | Schedule G-L |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | Yes |
| Revenue department | Utah State Tax Commission | Pennsylvania Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Pennsylvania and working in Utah 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: Utah → PennsylvaniaBoth states — credit offsets the double tax
- Remote worker: Utah → PennsylvaniaConvenience-of-the-employer rule — both states tax you
- 1099 contractor: Utah → PennsylvaniaHome state, plus the client state if you work there
Other Utah pairs
Questions people actually ask
I moved from Utah to Pennsylvania mid-year. Do I have to file in both states?
Utah for the first part of the year, Pennsylvania 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 Utah and Pennsylvania?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Utah resident belongs on the Utah 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 Utah and Pennsylvania rules on this page were last checked against Utah State Tax Commission 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.
- Utah State Tax Commission — 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