So the issue is- for state residency purposes, you have a home (domicile) which is where you have your abode (place to live) but also bank accounts, driver's license, voter registration etc. There is also an intent element to domicile, which means it is the place you "return to" when you say you are going home. Because you moved out of the country, there are sometimes issues with the proof- you have to give up your driver's license and get a new one in the new place, bank accounts, etc. It gets tricky if the state decides to pursue the issue. See Determining Residency for PA Personal Income Tax Purposes.
If you are not a resident of Pennsylvania, you do not want to file a nonresident return to show you have no Pennsylvania income.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
