My son was a resident of DE until the middle of last year when he obtained a job in Bethlehem, PA. He then rented an apartment in Whitehall, PA (near Allentown) and he now spends the work-week there. However, he comes to Delaware for the weekends as he runs a small business here. For business purposes as well as for convenience, he wants to keep his residency in Delaware. I have two questions related to his situation:
- Is it OK for him to file a resident tax return for Delaware and a non-resident return for PA? Can he continue this arrangement for future years as well, even though he is renting an apartment in PA? He is maintaining his permanent address in DE. Is such an arrangement good for him for tax purposes (his income from his job in PA is much more than his income from his business in DE)?
- He has received notices of township tax from both Bethlehem, PA and Whitehall, PA. Is he required to pay these taxes? If he claims to be a non-resident for PA, can he claim that his apartment in Whitehall is not his primary residence and thus avoid the Whitehall township tax?
Thanks!