A person who has a domicile outside the commonwealth can still be considered a resident of Pennsylvania for personal income tax purposes. Domicile is the place where one intends to reside either permanently or indefinitely and does in fact so reside.An individual who maintains a permanent place of abode in this Commonwealth is taxable as a resident even though he may be domiciled elsewhere. A resident of Pennsylvania is someone who is living and intends to reside in Pennsylvania, with or without a fixed or permanent address. Basically, if you spend less than 181 days inside Pennsylvania, you're not a resident. You can have only one state of domicile at any given time. Domicile is a person's existing and intended fixed, permanent, and principal place of residence.