According the the Pennsylvania Department of Revenue website, you are:
A Resident if you were domiciled in Pennsylvania or you lived in another state or country, but only if you qualify as a statutory resident*.
A Nonresident if you are domiciled within another state or country, unless you qualify as a statutory resident.
A Part-Year Resident is an individual that moved into or out of Pennsylvania during the tax year.
What if I am a resident and my spouse is not?
If one spouse is a resident and the other is not, file married filing separate returns. You can elect to file as married filing joint if you wish to file as residents and you meet the requirements for filing jointly.
How do I file a Married filing Separate state return?
To file separate returns within your account, you can file the federal return and wait for the return to be accepted. Then, change the filing status for the primary taxpayer and file a separate return for the first spouse. The second spouse will need to create a new account and file the separate state return in that account (if required to file).
For more information, see
- What are Pennsylvania's filing requirements?
- Which states does Pennsylvania have a reciprocal agreement with?