Hobby Income - PA State Return

[KBTS]

I have a client that wrote a couple of articles for a website and received $250. No 1099-MISC was issued and client is not planning to try and make a business out of this. I know this goes on line 21 on the 1040 as "Hobby Income", but how about on the PA-40? I cannot find anything at the PA DOR website to indicate if it is even taxable,except for mention that PA does generally follow the IRS hobby loss rules.

[Koss]

Jeez... what a mess

I haven't done a PA return in a while, but I have one coming up, so I decided to look for myself...

What insanity! In my world, most states have you start with federal AGI, and then tell you what, if anything, you can back out. There's actually a consortium of state tax administrators that works for overall uniformity. But apparently Pennsylvania isn't on board. [LOL]

Looks to me like the hobby income should in fact be reported on Line 1a. The instruction book says:

Generally, other or miscellaneous
income is either compensation on Line 1a, (see
Page 11), or business income on Line 4, (see Page 16). If
you cannot determine the income class, contact the
Department for assistance.

I'm starting to remember some of this now... Pennsylvania taxes gross income and does not exclude 401(k) contributions.

Lunacy.

BMK

[Burke]

TTB All-States PA-6 states "Misc Income. Generally, other or misc income should be classified as either compensation or business income."