State Residency Rules → Pennsylvania

Pennsylvania Tax Residency Rules: The 184-Day Test

The rule in one paragraph

More than 183 days plus a permanent place of abode. Any part of a day in Pennsylvania counts, with a narrow exception for passing through.

The details

Presence for any part of a calendar day counts as a Pennsylvania day, unless you're only boarding transportation out of state or traveling through to a destination outside PA (61 Pa. Code §101.5). Reciprocity agreements with NJ, MD, VA, WV, IN and OH cover wage income.

What counts as a day in Pennsylvania?

Any part of a day spent in the jurisdiction generally counts as a full day toward the test — landing at 11 p.m. counts the same as a full day. Most states apply a narrow exception for pure travel through the state.

Count your days automatically

DayLine tracks which state you’re in every day, counts your days against Pennsylvania’s actual test, and builds the audit-ready record that protects you. All on your iPhone — nothing leaves your device. Free for 30 days.

Related jurisdictions

This page provides general educational information about residency rules, verified against state statutes and administrative guidance at the time of writing. It is not tax, legal, or accounting advice; rules change and residency determinations depend on your complete circumstances. Consult a qualified tax professional.  ·  All jurisdictions  ·  DayLine home