61 Pa. Code § 109.1 — Taxable income of nonresident individuals

The income of a nonresident individual subject to taxation shall be that part of his income from sources within this Commonwealth. In determining what is income from sources within this Commonwealth reference should be made to § 101.8 (relating to income 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.