can't answer all your questions. Taxation is not based on residency but rather on domicle which can differ from residency. at any one time a person can be regarded as a resident of more than one state maybe because they have a summer home or under some other rule. at any one tine a person can have only one domicile - which is that person's present permanent place at which they reside,
here's what PA says
Conditions Required to Establish a New Domicile
You can have only one domicile at any given time. Your domicile does not change until you move to another state or country with the sincere intention of making your “new” permanent home there and abandoning your previous domicile.
If an individual moved to another state or country, but intended to stay there only for a fixed or limited time (no matter how long), the domicile does not change. Once established in a locality or state, your domicile continues there until you establish a new domicile. It is not dependent upon continuous physical presence. It is not abandoned by absence or even by presence in a former domicile, no matter how long continued, if, in leaving and during the absence, there is no firm, sincere, unconditional intention of remaining in the other jurisdiction for an indefinite and uncertain period.
For example, temporary absence from a new domicile with presence in a former domicile for the purpose of transacting business or for the sake of health, pleasure, or education, with a definite intention of returning to the new domicile does not affect a person's domiciliary status. If a person left their domicile to seek new employment intending to remain in the other location only if they find employment, they did not change their domicile.
In order to establish a new domicile, the following three conditions must be met:
There must be evidence of a firm and definite present intention to discontinue making the former domicile your primary base of operations;
There must be evidence of a firm and definite present intention to make the new domicile your primary base of operations; and
There must be evidence of actual physical presence and actual abode (transient, temporary, or permanent) in the new location.
If all three requirements are met, the date of the change is the first day of actual physical presence in the new location.
for others to respond please clarify how you can be employed in PA the whole year but moved to D in June.
