Domicile Factor and Its Impact
Beyond the Statutory Residency Test, Pennsylvania considers your domicile when determining tax residency. Your domicile is your true, fixed, and permanent home to which you intend to return when absent. Factors influencing domicile include family location, business interests, voter registration, and driver's license. Even if you spend less than 183 days in Pennsylvania, you may still be considered a resident for tax purposes if PA is your domicile. In some cases, you might need to complete a certificate of residency form PA to clarify your status.