Pennsylvania: more than 183 days (statutory resident)
Up to 183 days in Pennsylvania each calendar year
About This Rule
Counts your days in Pennsylvania each calendar year, the tax year for most people. If your domicile is outside Pennsylvania, you are a statutory resident if you have a permanent place of abode in the state and spend more than 183 days (midnight to midnight) of the tax year there. If Pennsylvania is your domicile, you are a resident unless you keep no permanent place of abode in the state, keep one elsewhere, and spend no more than 30 days of the year in Pennsylvania. This tracks the day count only and doesn't decide your residency.
Also Requires
- A permanent place of abode in Pennsylvania
Sources
Reviewed September 30, 2026
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