Section 101.4. Residents not domiciled in this Commonwealth

(a) An individual domiciled in this Commonwealth shall be a resident for purposes of this article for a specific taxable year, unless for that year he satisfies all three of the following requirements:

(1) Maintains no permanent place of abode in this Commonwealth during the year.

(2) Maintains a permanent place of abode elsewhere during the entire year.

(3) Spends in the aggregate not more than 30 days of the taxable year in this Commonwealth.

(b) For example, an individual, although retaining his Commonwealth domicile for legal reasons, such as voting purposes, may maintain his only permanent place of abode in the District of Columbia where he is employed by the Federal government. As long as he continues to meet all three of the conditions stated in subsection (a), he shall be a nonresident of this Commonwealth for income tax purposes. However, if for any taxable year he fails to meet any one of these three conditions, he shall be subject to Commonwealth income tax as a resident for that year.

(c) Where an individual claims to be a nonresident for any taxable year, the burden shall be upon him to show that during that year he satisfied all three of the requirements set forth in subsection (a).

(d) If, at the time he entered military service, the domicile of a serviceman was in this Commonwealth, assignment to duty outside the state does not change his Commonwealth domicile. Although his military pay is not ‘‘compensation’’ as defined by this article and, therefore, not taxable, he shall file a return and pay tax on all other income taxable under this article in the same manner as any resident individual unless he satisfies all three of the conditions set out in subsection (a).

(e) Military pay of military personnel domiciled outside of this Commonwealth but living or stationed in this Commonwealth is not subject to tax under the provisions of the Soldiers and Sailors Civil Relief Act.

The provisions of this § 101.4 amended June 12, 1975, effective June 13, 1975, 5 Pa.B. 1561.