state of residency/domicile/temporary job

[kidneydoc21]

Have been a lifelong OH resident and maintained domicile there. Will be moving to Pennsylvania for a graduate medical education program for a short term but plan to maintain domicile in  OH as will be returning there full time after completion of this 2 year job program. Several layers of confusion as an apartment that would be hypothetically rented in PA would only be for a fixed (not indefinite) period of time and that OH and PA are reciprocal states. Would I even qualify as a statutory resident? For the first year, would not even live in PA for 183 days as program starts in July and would be back in OH or on vacation enough days to negate a hypothetical statutory residency requirement, but figured that if job was only temporary I'm not sure I'd have to declare PA residency anyways if I maintain OH domicile.

[Hal_Al]

You are still a full year Ohio resident. Going to school in another state is only a temporary absence from your residence state. 

But you also say "2 year job program".  That's OK too, as long as you maintain an OH residence, that you return to.  The reciprocity rules still apply. 

That's my opinion. Obviously, your situation is unique enough, that it could be interpreted differently. 

[kidneydoc21]

Thanks a lot, I guess it's a gray area and I should have clarified more, Graduate Medical Education is basically residency/fellowship level job training and I think the Supreme Court has ruled us as employees not students, which may complicate things from a tax/residency level enough. I guess my hangup as an OH domiciliary/resident is that my job assignment (in this case fellowship) has a fixed length and with all intentions to return to my domicile, would I even count as a statutory resident of PA? 

[Hal_Al]

I know you want a firm answer, but I don't think you'll get one.

If you have a home in Ohio, I think you're on firm ground calling yourself an Ohio resident.  If that home is your parent's home, and you are not their dependent, then you probably a PA resident, with an apt and job there.