My Disclaimer

Let’s make sure we understand a few things, ok?

  1. Unless you have a representation letter in hand, you and I don’t have an attorney-client relationship, capiche? I mean, I’m sure you’re a nice person. I appreciate you stopping by the blog. But it doesn’t mean anything more (I’m having a weird deja vu to a couple of bad dates in college).
  2. Unfortunately, it is impossible to give comprehensive tax advice over the internet, no matter how well researched or written. This blog isn’t meant to offer you legal advice. I’m just calling it like it is. If you have real questions – i.e. you’re hiding in a closet while the feds bang on your door – you need to consult with a tax professional. If you live in my corner of the world, that might be me. But see #1.
  3. I do work at a law firm. Some might even say I’m a partner at said law firm. But this blog is in no way affiliated with my law firm. The other partner and my malpractice carrier insist on it. And I have to live with one of them. And it’s not my malpractice carrier. So, again see #1.
  4. I’m not responsible for anything anybody says on this blog except me. But play nice. I don’t want to have to throw you out of here (there’s that deja vu to college again).
  5. And one more thing. I’m not here to help you cheat the system. That should be obvious. But just in case it’s not, I want to reiterate that the content of this blog won’t help you game anything. It will also fail to make you rich, lose weight, get white teeth or regrow hair that has been lost. I can’t guarantee dates or life matches (in fact, it’s arguable that if your friends find out that you read a tax blog, you could lose points). I have never made a good stock tip and I can’t buy your gold. I’m also miserable at making pie.

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2 thoughts on “My Disclaimer

  1. AS AN EA, I HAVE A TAX QUESTION. I HOPE YOU DON’T MIND. A PA. RESIDENT GRADUATED COLLEGE IN MAY OF 2018. IN JULY OF 2018 SHE MOVED TO JAPAN TO TEACH ENGLISH IN THEIR SCHOOL SYSTEM. HER CONTRACT RUNS UNTIL 2020. SINCE PA WAS AND WILL BE HER HOME AGAIN, IS SHE REQUIRED TO FILE A PA. RETURN FOR THE INCOME SHE EARNS IN JAPAN? I HAVE TRIED CALLING TO PA. DEPT. OF REVENUE, BUT ONLY GET RECORDED MESSAGES. CAN’T SEEM TO SPEAK WITH A LIVE PERSON. THANK YOU KINDLY FOR ANY INFORMATION. SINCERELY, JOHN W GRACI

    1. It depends.

      Normally, a person who leaves the state would be a nonresident. It sounds like, from your question, that the taxpayer intends to return to PA which, I think the Commonwealth would argue, establishes domicile and thus, for this purpose, residency (the burden of proof is on the taxpayer). However, your taxpayer might meet a statutory exception wherein her domicile is PA but she’s a non-resident for the tax year. Here are the criteria: the taxpayer does not maintain a permanent place of abode in Pennsylvania at any time during the tax year; maintains a permanent place of abode elsewhere; and spends no more than thirty days of the tax year in Pennsylvania.

      Once you’ve hashed that out depending on her circumstances, here’s the tax piece. A part-year resident would be subject to PA income tax on all income earned, received and realized from all sources while a resident; part-year residents are also subject to tax on PA-sourced income while not a PA resident. For years that a taxpayer is not a resident, then the only tax would be on PA-sourced income.

      (Good luck! If you still have questions, try calling the Harrisburg DOR office at 717-783-1405.)

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