Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 101 - GENERAL PROVISIONS › Section 101.3 - Domicile

Current through Register Vol. 54, No. 28, July 13, 2024
(a) In the case of
					 an individual domiciled in this Commonwealth, the maintenance of a permanent
					 place of abode in this Commonwealth is alone sufficient to make him a resident
					 for tax purposes. Even though he remains outside this Commonwealth for the
					 entire year, the 183-day rule applies only to taxpayers who are not domiciled
					 in this Commonwealth. Reference should also be made to §
											101.5 (relating to rules for days
					 within and without the Commonwealth).
(b) A domicile, once established, continues
					 until the individual in question moves to a new location with the bona fide
					 intention of making his fixed and permanent home there. No change of domicile
					 results from a removal to a new location if the intention is to remain there
					 only for a limited time; this rule applies even though the individual may have
					 sold or disposed of his former home. The burden shall be upon the individual
					 asserting a change of domicile to show that the necessary intention existed. In
					 determining an individual's intention in this regard, his declarations shall be
					 given due weight, but they may not be conclusive if they are contradicted by
					 his conduct. The fact that an individual registers and votes in one place is
					 important but not necessarily conclusive, especially if the facts indicate that
					 he did this merely to escape taxation in some other place.
(c) Domicile is not dependent on citizenship;
					 that is, an immigrant who has permanently established his home in this
					 Commonwealth shall be domiciled here regardless of whether he has become a
					 United States citizen or has applied for citizenship. However, a United States
					 citizen will not ordinarily be deemed to have changed his domicile by going to
					 a foreign country unless it is clearly shown that he intends to remain there
					 permanently. For example, a United States citizen domiciled in this
					 Commonwealth, who goes abroad because of an assignment by his employer or for
					 study, research or recreation, does not lose his Commonwealth domicile unless
					 it is clearly shown that he intends to remain abroad permanently and not to
					 return.
(d) An individual may have
					 only one domicile. If he has two or more homes, his domicile shall be the one
					 which he regards and uses as his permanent home. In determining his intentions
					 in this matter, the length of time customarily spent at each location shall be
					 important but not necessarily conclusive. An individual who maintains a
					 permanent place of abode in this Commonwealth is taxable as a resident even
					 though he may be domiciled elsewhere.
(e) Ordinarily, the domicile of the wife
					 follows that of her husband, but if they are separated in fact she may, under
					 some circumstances, acquire her own separate domicile, even though there is no
					 judgment or decree of separation.
(f) Domicile of a child ordinarily follows
					 that of his father, or of his mother after the death of the father, until he
					 reaches the age of self-support and actually establishes his own separate
					 domicile. The domicile of a child for whom a guardian has been appointed may
					 not be necessarily determined by the domicile of the guardian.