According to the Pennsylvania Instructions:
A Resident is an individual who is domiciled in Pennsylvania. You may have Statutory residence in Pennsylvania if you spend more than 183 days in the state and maintain a permanent place of abode.
A Nonresident is an individual that is not domiciled in Pennsylvania. If you did not maintain a permanent place of abode in Pennsylvania, maintained a permanent place of abode outside of Pennsylvania and spent less than 30 days of the tax year in the state, you are considered to be a nonresident.
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?