61 Pa. Code § 121.7 — Part-year residents

A person is a part-year resident for Commonwealth income tax purposes if he has changed his residence during the taxable year from a place outside this Commonwealth to this Commonwealth with the intent of residing permanently in this Commonwealth, or from Commonwealth to a place outside this Commonwealth with the intent of residing permanently outside 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.