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March 6, 2025
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Should I complete a PA state tax return if I have not lived there for years?

  • March 6, 2025
  • 1 reply
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I have spent the past few years outside of the USA but continue to use my previous PA address, where relations live, as my home address on my income tax returns. This is convenient for receiving mail.

 

Since I am physically outside of the country all year and receive no state sourced income, am I 'nonresident'?

 

Must I complete a PA state tax return each year?

 

    Best answer by MAK70

    So the issue is- for state residency purposes, you have a home (domicile) which is where you have your abode (place to live) but also bank accounts, driver's license, voter registration etc.  There is also an intent element to domicile, which means it is the place you "return to" when you say you are going home.  Because you moved out of the country, there are sometimes issues with the proof- you have to give up your driver's license and get a new one in the new place, bank accounts, etc.  It gets tricky if the state decides to pursue the issue.  See Determining Residency for PA Personal Income Tax Purposes.

     

    If you are not a resident of Pennsylvania, you do not want to file a nonresident return to show you have no Pennsylvania income.  

    1 reply

    MAK70Answer
    March 6, 2025

    So the issue is- for state residency purposes, you have a home (domicile) which is where you have your abode (place to live) but also bank accounts, driver's license, voter registration etc.  There is also an intent element to domicile, which means it is the place you "return to" when you say you are going home.  Because you moved out of the country, there are sometimes issues with the proof- you have to give up your driver's license and get a new one in the new place, bank accounts, etc.  It gets tricky if the state decides to pursue the issue.  See Determining Residency for PA Personal Income Tax Purposes.

     

    If you are not a resident of Pennsylvania, you do not want to file a nonresident return to show you have no Pennsylvania income.  

    March 6, 2025

    .

    March 6, 2025

    As long as you are using the PA address as a mailing address only, don't maintain a domicile in PA, and have no intent to return to PA permanently you wouldn't be a resident of PA for tax purposes. However, you may need to provide proof to the state in the event they ask.