If an individual retains his or her domicile in Pennsylvania and wishes to change residency to a foreign jurisdiction, the individual must maintain no permanent place of abode in Pennsylvania during the year, maintain a permanent place of abode elsewhere during the year and spend in the aggregate not more that 30 days of the taxable year in Pennsylvania.

61 Pa. Code § 101.4(a); 61 Pa. Code § 121.7; Pa. Dept. of Rev., REV-611 PO, Determining Residency for PA Personal Income Tax Purposes (July 2013).

Foreign Earned Income Exclusion = No

Foreign Tax Credits = Yes

Treaty = No

Due Date = April 15

Accepts Federal Extensions = Yes, if payable balance is nil