§ 121.6. Method of taxing nonresidents.
(a) If a person is a nonresident of this Commonwealth, the income received, earned or otherwise acquired from sources within this Commonwealth shall be subject to the Commonwealth personal income tax. Generally, if he is an employe, the exact amount of compensation for services performed in this Commonwealth is known because the employer shall allocate the exact amount of compensation, withhold the tax on this amount and report the employe’s Commonwealth earnings on the employes Commonwealth withholding forms. If, however, earnings are not subject to withholding reference should be made to the instructions to Part I of Schedule H to determine how to apportion compensation from services performed both within and without this Commonwealth.
(b) If a person has business or farm income derived from sources both within and without this Commonwealth, and does not maintain accounts and records which clearly reflect income from within this Commonwealth, reference should be made to the instructions to Part II of Schedule H to determine how to apportion business or farm income derived from sources both within and without this Commonwealth.
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