[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-12003":3},{"rec_id":4,"title":5,"text":6},"12003","What is a statutory resident of Pennsylvania?","You are considered a full-time resident of Pennsylvania for income tax purposes despite having your permanent home outside of Pennsylvania if you spend more than 183 full days (midnight to midnight) of the year in Pennsylvania AND you have a permanent living space that can be maintained as a household for an indefinite period, whether you own it or not. If the living space is only occupied for a fixed or limited period of time for a particular purpose, it does not qualify you for statutory residency.\r\n\u003Cbr>\u003Cbr>\r\nLiving spaces that do NOT qualify you for statutory residency include barracks, bachelor officer's quarters, living accommodations provided by an employer for a definite period, college dorms, fraternity or sorority houses, and off-campus rentals by students enrolled in college or university.",1777391602491]