61 Pa. Code § 111.3 — Income taxes imposed by other states

Before the allowance of any credit under § 111.1 (relating to tax withheld), a resident taxpayer will be allowed a credit against tax otherwise due under this chapter for amounts paid to another state for any income tax, wage tax, or other tax on or measured by gross or net earned or unearned income imposed upon income which is also subject to tax under this article. For example, if a resident taxpayer earns wages in Delaware and pays an income tax thereon to the State of Delaware, he shall be entitled to a credit against the Commonwealth income tax liability imposed upon wages. 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.