A person who has a domicile outside the commonwealth can still be considered a resident of Pennsylvania for personal income tax purposes. How do I determine residency for PA income tax purposes?Individuals who have domiciles or statutory residences in. An individual who maintains a permanent place of abode in this Commonwealth is taxable as a resident even though he may be domiciled elsewhere. How do I file an income tax return as a part-year resident of Pennsylvania? If a person left their domicile to seek new employment, intending to remain in the other location only if they find employment, there is no change in domicile.