Who Must File a PA Tax Return?
If you are a PA resident, nonresident or a part-year PA
resident, you must file a 2009 PA tax return if:
• You received total PA gross taxable income in excess
of $33 during 2009, even if no tax is due with your PA
return; and/or
• You incurred a loss from any transaction as an individual,
sole proprietor, partner in a partnership or PA S
corporation shareholder.
If you are a PA resident, nonresident or a part-year PA
resident, you must file a 2009 PA tax return if:
• You received total PA gross taxable income in excess
of $33 during 2009, even if no tax is due with your PA
return; and/or
• You incurred a loss from any transaction as an individual,
sole proprietor, partner in a partnership or PA S
corporation shareholder.