- The employee is eligible for exemption if they meet the following conditions:
- the spouse is a member of the armed forces present in PA in compliance with military orders.
- the employee is present in PA solely to be with their spouse.
- the employee and their spouse both maintain the same domicile in another state.
- Employees that are a resident of Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginina may claim exemption from Pennsylania withholding tax.
- Employees must submit this form annually to retain their exemption.