Driver's license does not establish domicile or statutory residence. It is only one of the facts that would be considered in a whole list of factors that would be weighed in to make the determination for domicile.
Having said that, your client would, prima facie, be deemed a statutory resident of PA by virtue of physical presence, regardless of his domicile, according to the statutory definition under 61 Pa. Code §101.1 and on the basis the exception for full-time students should no longer apply to him.
Resident individual - An individual
- who is domiciled in this Commonwealth unless he maintains no permanent place of abode in this Commonwealth and does maintain a permanent place of abode elsewhere and spends in the aggregate not more than 30 days of the taxable year in this Commonwealth;
- who is not domiciled in this Commonwealth but maintains a permanant place of abode in this Commonwealth and spends in the aggregate more than 183 days of the taxable year in this Commonwealth. An individual may be a resident of this Commonwealth and taxable as a resident even though he would not be deemed a resident for other purposes.
It is possible that, at the same time, he is a domicile of CT. Or he may have terminated domicile in CT previously when he relocated to China or with his move to PA. You will need to review his facts and circumstances to make that determination.
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Still an AllStar
