61 Pa. Code § 121.5
Current through Register Vol. 54, No. 50, December 14, 2024
A person is a nonresident of this Commonwealth for income tax purposes if domiciled in this Commonwealth and has no permanent place of abode in this Commonwealth; does maintain a permanent place of abode elsewhere; and does not spend more than 30 days of the taxable year in this Commonwealth. If a person is not domiciled in this Commonwealth, then he is a nonresident of this Commonwealth if he spends less than 183 days of the taxable year in this Commonwealth.
61 Pa. Code § 121.5