Pennsylvania BFR Grants Partial Tax Refund to Taxpayer for 2022 Resident Credit Error

The Pennsylvania Board of Finance and Revenue (BFR) granted partial relief to the taxpayers regarding their petition for a refund of personal income tax for the period of 2022. The taxpayers, who were Pennsylvania residents working in Delaware, had filed a 2022 PA-40 tax return claiming a resident credit for taxes paid to Delaware. However, the Department of Revenue adjusted the resident credit, resulting in a tax liability assessment against the taxpayers. After paying the assessed amount, the taxpayers filed a refund claim, arguing that they had incorrectly calculated the resident credit on their original return. The BFR found that ...