What is the criteria for residence and domicile for taxation?

In Pennsylvania, the criteria for residence and domicile for taxation are based on several factors. A resident is a person who is present in the state with the intention of making the state their home. A domiciliary is a person who has made the state their permanent legal residence, and typically have more ties to the state than just a presence. In order to qualify as a resident and domicile for taxation in Pennsylvania, a person must have a permanent place of abode in the state and must also be physically present in the state for more than half of the year. A taxpayer must also demonstrate that their economic or social ties to the state are greater than those to any other state. This includes filing a Pennsylvania income tax return, maintaining a bank account in the state, registering to vote in the state, applying for a driver’s license in the state, and owning property in the state. The criteria for residence and domicile for taxation in Pennsylvania can be complicated. If you are unsure if you qualify, it is best to speak to a qualified tax professional or contact the Pennsylvania Department of Revenue to learn more.

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What is the criteria for residence and domicile for taxation?

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