In 2009 I was a part time resident in MA and in PA. My income I have generate in MA.
There was not any income in PA. How I should file my tax? Does the income in MA applicable to PA?
Thanks

1. You file a part-year resident return with MA, reporting income you earned while you were a MA resident.
2. You may also have to file a part-year resident return with PA, if your total annual income exceeds the filing threshold. But you will actually pay tax to PA only on income earned while a PA resident, which should be $0.