Tax Law (Questions About Taxes)/Pa tax


My mother had a primary residence in Phila for over 70 years. In 2013 she became ill and was staying with my sister in NJ. Near the end of May she was in a nursing home. In August we sold her primary residence in Phila. On Oct 21, 2013 she passed away In NJ. Do we need to file a pa tax return and what in the tax liability in Pa. Will she be considered a NJ resident?


Thanks for your question.

You will need to file a return for PA. I can't tell you what her liability would be, but all income that was received while a PA resident would be subject to PA tax.  This would include the house, as it was physically located in PA.

The dates of PA and NJ residency would be determined based on intent, which I cannot determine.  When she stayed with your sister, was there an intent to return to PA?  When she went into a nursing home was there an intent to return to PA?  One obvious indicator was the sale of the home, the date it was put on the market would be another one.

Once she was no longer considered a PA resident, she would be a resident of NJ.  If she did not take any actions to establish herself as a NJ resident (such as registering to vote, having a driver's license, or renting a place to live) she could possibly be considered a NJ non-resident.

Hope this helps.

John Stancil, CPA

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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