Individuals who do not have either their domicile or statutory residence in Pennsylvania are considered nonresidents for personal income tax purposes. Determination of domicile.Domicile is the place where one intends to reside either permanently or indefinitely and does in fact so reside. A resident of Pennsylvania is someone who is living and intends to reside in Pennsylvania, with or without a fixed or permanent address. Domicile is a person's existing and intended fixed, permanent, and principal place of residence. (b) Residence and domicile of parties.