The Pennsylvania Test

Pennsylvania is getting creative when it comes to determining a taxpayer’s domicile.

A Florida resident completed a questionnaire to the best of her knowledge. However, unbeknownst to the Florida resident, the document would implicate her as a Pennsylvania resident. Although the Florida resident had owned a rental property in Pennsylvania during the years in question, there were no other ties to the state. The taxpayer’s defense was that she had visited Pennsylvania part of that time she was caring for an ill family member. The Pennsylvania Department of Revenue up-held that the Florida taxpayer failed the residency “Days Test” and must therefore file and pay taxes for years 2004 through 2012.

Domicile laws can be tricky! Contact a member of our state and local tax team with any questions.