72 Pa. Stat. § 3402-203
Individuals carrying on business in partnerships shall be liable for income tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the tax year. Taxpayers who are members of partnerships may be required by the department to make a return stating the gross receipts and net gains or profits of the partnership for any tax year. The net income of the partnership shall be computed in the same manner and on the same basis as provided in computing the net income of individuals and the personal deductions provided for in section three hundred and eight shall be allowed only to the individual partners.
72 P.S. § 3402-203