PA residence

[Coops]

What is the definition of a Pennsylvania resident for LTCF purposes.

On one hand, I own land, a home and pay taxes in PA. On the other hand, I also live 80% of the time in NJ and have a NJ driver's license. Does paying taxes to a local government entity qualify you as a resident? ie. can I have dual residency? (I could get a tax ID card stating I pay property taxes and own land in Pennsylvania)

If that is not possible, what is the legal requirement for me to change my residency? Do I simply renounce NJ citizenship and surrender my driver license in favor of a PA license? I cannot move to PA full time because of my wife's job but we could have split citizenship with me being a PA resident while she is a NJ resident as long as we file separate tax returns. We plan on moving to PA full time when she leaves her present job.

Thanks for any input or links. A search has not been productive.

[soberbyker]

Having a Pa drivers license would be good enough to get the LTCF as that's all I had to show when I got mine.

When you have two residences in different states the real residence is the one you spend the most time in.

The following are part of the requirements for a civil service job in PA and although not at all related to a LTCF is does give you an idea of what proves residency.

Indicators of Pennsylvania residency include:

•renting, leasing, or owning property in Pennsylvania which you use as your primary residence

•paying Pennsylvania state and local taxes

•having registered personal property such as bank accounts, stocks, bonds, and an automobile in Pennsylvania

•possessing a current Pennsylvania driver’s license

•being registered to vote in Pennsylvania

I found other situations where you need to prove residency to be similar, but again they were not specific to a LTCF.



Good Luck,

Bill

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[soberbyker]

What is the definition of a Pennsylvania resident for LTCF purposes.

On one hand, I own land, a home and pay taxes in PA. On the other hand, I also live 80% of the time in NJ and have a NJ driver's license. Does paying taxes to a local government entity qualify you as a resident? ie. can I have dual residency? (I could get a tax ID card stating I pay property taxes and own land in Pennsylvania)

If that is not possible, what is the legal requirement for me to change my residency? Do I simply renounce NJ citizenship and surrender my driver license in favor of a PA license? I cannot move to PA full time because of my wife's job but we could have split citizenship with me being a PA resident while she is a NJ resident as long as we file separate tax returns. We plan on moving to PA full time when she leaves her present job.

Thanks for any input or links. A search has not been productive.

See here:

http://www.dmv.state.pa.us/new_residents/driver_license.shtml


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[tl_3237]

Here's how the taxman looks at it:

How do I determine my residency for state income
tax purposes?
Individuals who have their domicile or statutory residence
in Pennsylvania are subject to the PA Personal Income
Tax on their income from all sources. They may qualify
for credits against tax paid to other states or countries on
income earned outside of Pennsylvania.
Individuals who do not have either their domicile or statutory
residence in Pennsylvania are taxed only on the
income from sources within Pennsylvania and cannot
qualify for PA credits against the taxes paid to other
states or countries.

What is a domicile?
Domicile refers to the place where a person maintains
his or her permanent abode, and where he or she
intends to return whenever absent. A person may only
have one place of domicile at a time. However, for
individuals that live in more than one permanent place,
two factors determine their domicile: (1) Which is the one
place where the individual has had the greatest connections
for the taxable year; and (2) Which place does the
individual intend to be their domicile.
For example, a locality with the greatest connections is
where a person:
• spends the greatest amount of time
• supports his or her spouse and children
• has doctors, lawyers, and accountants
• has active banking accounts
• worships regularly
• participates in social, fraternal or athletic organizations,
lodges, or country clubs
• is employed
• owns real estate fit for year-round living
• maintains a driver's license and vehicle registration
• maintains professional licenses
• receives mail
• receives unemployment
• records his or her address for insurance policies,
deeds, mortgages, leases, passport, federal and local
tax returns, etc.
• was domiciled at birth
• maintains safe deposit boxes
• is listed in the telephone directory
• registers to vote

http://www.revenue.state.pa.us/reven...ue/rev-611.pdf


Doesn't sound like you fit the bill for Pa residency (80% in NJ). I presume that many of the bullet points show you as a Jerseyite

[Coops]

Thanks for the links.
Actually, I do have some of those bullets.

Owns real estate fit for year round living and pay local utility companies.
Maintains address for deed, mortgage and local taxes.
Receives mail both email and snail mail
Have a land line phone with 570 area code and listed in the telephone directory.
Has a lawyer

It seems like if I establish more connections, like open a bank account, register my car in PA, get a PA driver license and pay PA income tax I should be good to go. There is no requirement of percent of time spent, just what I consider to be the place I return to and intend to be my domicile.

Statutory residence is different from having a domicile in that you need to live there more than 181 days for it to be statutory.

I will have to talk to my tax preparer about the complications. My wife would still need to be a NJ resident but I know of couples who have split residency (NJ-VA) for tax purposes.

Also, I would much rather vote in PA since my conservative vote gets buried every year even though I am in a red county. Man do I hate NJ.

[wis bang]

I worked in NJ while domiciled in PA and wa able to have my employer set me up to pay state tax directly to PA.