Pennsylvania Taxes?

I earned $3.14 in interest income in 2007 with a savings account that was based in Maryland (my primary residence---I attend college in PA). If I were to include the interest earned, I will end up owing the state 7 cents in taxes, but if I exclude it, the state will owe me 2 cents. The $3.14 was not enough for the bank to file a form 1099. Should the interest be included when filing, and if so, do I really need to make out a check for 7 cents to the PA tax people? I've heard something about if the amount is less than a dollar you don't need to worry about it----is this true? Thanks.

Public Comments

1. I believe you are correct about no payment / no refund on less then $1. You still have to file though.
2. No, if you owe less than $1 you don't have to send it. And if the 3.14 is your only PA income, you don't even have to file. PA has a pretty low limit, you have to file if you have income over $33, but not for $3. If you are filing in PA anyway though, since it's income in MD and you are a PA non-resident, you don't have to include it.