61 Pa. Code § 107.2 — Taxability of resident and nonresident partners and members

(a) The share of a partner or member of the net income of a partnership or association shall be his share of the net income whether or not distributed. (b) A partner or member who is a resident of this Commonwealth shall report his entire share of the net income from the partnership or association regardless of where the income was earned. (c) A partner or member who is a nonresident of this Commonwealth shall report only income of the partnership or association from sources within this Commonwealth. No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.