What other requirements does Pennsylvania have to file a joint return?

All of the following conditions must be met for you and your spouse to file a joint Pennsylvania return:

• If your spouse is deceased, the executor of their estate must not have elected to file a separate return on their behalf.
• If you and your spouse were both part-year residents of Pennsylvania, but you moved into or out of Pennsylvania on different dates, you must elect to use the same residency period in order to file jointly. This is done by using the earliest starting date if you moved into Pennsylvania and the latest ending date if you moved out of Pennsylvania as your residency dates.
• If one of you is a Pennsylvania resident and the other is not, you may both elect to file as residents to file jointly if all other conditions are met.
• Neither of you is individually liable for the payment of child or spousal support, or another liability to the PA Department of Human Services.
• Neither of you is individually liable for the payment of a court-ordered obligation arising from a criminal prosecution or proceeding.