§ 121.3. Residence.

 (a)  A person is a resident of this Commonwealth for income tax purposes if he is domiciled in Pennsylvania and does not qualify as a nonresident. Domicile is that place which a person considers home and to which he intends to return if away therefrom.

 (b)  Even though a person is not domiciled in this Commonwealth he shall, nevertheless, be considered a Commonwealth resident for tax purposes if he spends, in the aggregate more than 183 days of the taxable year in this Commonwealth.

---

No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.