72 Pa. Stat. § 3402-402
If a taxpayer, during the tax year, changes his status from that of resident to that of nonresident, or from that of nonresident to that of resident, he shall file two returns: One as a resident covering the fraction of the year during which he was a resident, and one as a taxpayer other than a resident covering the fraction of the year during which he was a nonresident. In case two returns for one year are filed as aforesaid, the taxes due thereon shall not be less than would be payable if the total net income shown by the two returns were included in a single return. If the aggregate of the taxpayer's net income from all sources during the fraction of the year in which he was a resident, and his net income from sources within the State during the fraction of the year in which he was a nonresident, shall be less than one thousand dollars ($1,000.00) in the case of a taxpayer who is single or married and not living with husband or wife, or under one thousand five hundred dollars ($1,500.00) in the case of a taxpayer who is married and living with husband or wife, no return shall be required under this section unless the aggregate of the taxpayer's gross income from all sources during the fraction of the year in which he was a resident, plus the aggregate of his gross income from sources within the State during the fraction of the year in which he was a non-resident, is five thousand dollars ($5,000.00) or over, in which event returns shall be required.
72 P.S. § 3402-402