Section 101.3. Domicile

(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.