Internship - residency, taxes and deductions

You are a nonresident of New York, but you have New York source income. You'll file a nonresident return with New York. Pennsylvania will give you credit for the tax you pay to New York (the tax liability shown on your nonresident return, which may be more or less than the amouont that was withheld), limited to the proportion of your PA tax liability that relates to the NY source income. Based on the information provided, you and your wife are full-year residents of PA.

No, because you are a nonresident of the city. If it was withheld from your paychecks, you'll get the refund through your NY state nonresident income tax return.

I'll leave this "tax home" question to others in the group

Katie in San Diego

Since you had a non-NYS state domicile in PA and did not move to NY with the intent to change your domicile to NY, you will be a nonresident of NY. See NYS Pub. 88, available at:

You should check with the PA department of revenue regarding the PA residency rules; as a first guess, they are probably similar to NY's, which means that you would probably be considered a PA resident for the entire year - so you can file jointly with your wife. Since you lived in NYC, you will also owe NYC tax as well as NYS tax. NYC taxes are administered by NYS, so you only have to file one NY nonresident tax return. Any taxes you owe are probably allowed as a credit against your PA tax liability. Unless you were already employed by an employer in PA, who sent you to NY for the internship, your internship is unlikely to constitute a "temporary work assignment" and the expenses you mentioned are unlikely to be deductible for that reason.

Shyster, I almost always agree with you, but I don't think the OP is a NYC resident subject to the city income tax. NYC uses the same definition of a resident as NY state: you are a resident if you are domiciled in the city, or if you maintain a permanent place of abode and spend more than 183 days of the taxable year there [NYC Administrative Code

711-1705(b)(1)] He was only in the city for three months. He's a nonresident of the city. Katie in San Diego