Pennsylvania's 183-Day Statutory Residency Rule
A home in Pennsylvania plus more than 183 days there in a calendar year makes you a statutory resident, even if you are domiciled elsewhere. Here is exactly how the count works.
Last verified: July 2026
In short: Pennsylvania treats you as a statutory resident if you both maintain a permanent place of abode in the state and spend more than 183 days (184 or more) in Pennsylvania during the taxable year, even if you are domiciled in another state or country. Both conditions must be met. Days are counted midnight to midnight.
- Threshold
- More than 183 days (184+)
- Also required
- Permanent place of abode
- Counting window
- Calendar year
- A day counts
- Midnight to midnight
- Applies even if
- Domiciled elsewhere
- Legal basis
- 72 P.S. §7301(p)
The rule
Pennsylvania has two separate ways to be a resident: by domicile (Pennsylvania is your true, permanent home) or by statutory residence. The 183-day rule is the statutory-residence test, and it has two conditions that must both be met:
- A permanent place of abode. You maintain a dwelling place in Pennsylvania that can be kept as a household for an indefinite period. It does not have to be owned, and you do not have to live in it full time. Temporary quarters such as a dormitory or short-term employer housing do not count.
- More than 183 days. You spend more than 183 days (184 or more) in Pennsylvania during the taxable year. 183 days or fewer keeps you under the day test.
Meet both and you are a statutory resident, taxed by Pennsylvania as a resident, even if you are domiciled in another state or country.
How to count it
- Confirm you maintained a permanent place of abode in Pennsylvania during the taxable year.
- Count each day you were present in Pennsylvania, measured midnight to midnight.
- Add the days across the whole calendar year. Days do not need to be consecutive.
- If the total is more than 183 (184 or more) and the place-of-abode condition is met, you are a statutory resident for that year.
Example. You are domiciled in Florida but keep an apartment in Philadelphia all year. Across the year you are physically present in Pennsylvania on 190 days.
Because you maintain a permanent place of abode and your day count exceeds 183, you are a Pennsylvania statutory resident and taxed as a resident, despite being a Florida domiciliary.
Beyond the day count
The 183-day test is only the statutory route. Pennsylvania can also tax you as a resident by domicile, which turns on where your true home and closest connections are rather than a day count. A domicile once established continues until you clearly establish a new one elsewhere. Because Pennsylvania counts days midnight to midnight rather than treating any part of a day as a full day, careful day-by-day records matter when your total sits near the line.
Official source: 72 P.S. §7301(p), explained on the Pennsylvania Department of Revenue Determining Residency page.
AtlasDays tracks Pennsylvania's 183-day rule automatically
Log your trips once. AtlasDays counts your days in Pennsylvania for each calendar year, privately on your iPhone, and warns you before you cross the 183-day line.
Get AtlasDays on the App StoreFAQ
How many days can you spend in Pennsylvania without becoming a statutory resident?
Up to 183 days in the calendar year. At more than 183 days (184 or more), combined with a permanent place of abode in the state, you become a statutory resident.
What counts as a day in Pennsylvania?
Pennsylvania counts days midnight to midnight, so a counted day is generally a full day you were present in the state. This is stricter than states that treat any part of a day as a full day.
Do you need a home in Pennsylvania to be caught by the rule?
For the statutory test, yes. Without a permanent place of abode there is no statutory residence on days alone, though separate domicile rules can still make you a resident.