Is my remote work for the benefit of my employer?

If your employer does not have a physical work space in Pennsylvania for you to perform your duties and requires you to work outside of Pennsylvania, your remote work is for their benefit and is thus not taxable by Pennsylvania.

If you are provided a physical work space in Pennsylvania, but have elected to perform your work outside of Pennsylvania, your remote work is not considered to be for the benefit of the employer and is considered taxable Pennsylvania income.