Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 5598 (August 31, 2024).

61 Pa. Code § 107.2. Taxability of resident and nonresident partners and members.

§ 107.2. Taxability of resident and nonresident partners and members.

 (a)  The share of a partner or member of the net income of a partnership or association shall be his share of the net income whether or not distributed.

 (b)  A partner or member who is a resident of this Commonwealth shall report his entire share of the net income from the partnership or association regardless of where the income was earned.

 (c)  A partner or member who is a nonresident of this Commonwealth shall report only income of the partnership or association from sources within this Commonwealth.


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