Florida Domicile Upheld


[author: James L. Fritz]


A man who maintained homes in both Pennsylvania and Florida was domiciled in Florida and, thereby, was not subject to local Earned Income Taxes imposed by North Union Township and Laurel Highlands School District in Fayette County.  Southwest Regional Tax Bureau v. Kania, No. 2038 C.D. 2011, Commonwealth Court, July 26, 2012.


Mr. Kania has owned a home in Pennsylvania for 46 years and one in Florida since 1982.  In 1998 he changed his domicile from Pennsylvania to Florida.  In response to suit for collection of the local Pennsylvania Earned Income Tax, he testified to the following:

  • With wife, spends 55% of time in Florida, 35% in Pennsylvania and 10% traveling
  • Registered and voted in Florida since 1998
  • Two vehicles registered in Florida
  • Florida drivers license
  • Bank accounts in Florida
  • Uses Florida address on tax filings
  • Works from Florida (address on business cards) for PA-based accounting firm
  • Resigned from various Pennsylvania boards
  • Serves on various Florida boards
  • Pennsylvania Personal Income Tax returns erroneously listed local residence code

The Commonwealth Court ruled that this testimony and certain corroborating documents were adequate to support the lower court’s finding that Mr. Kania changed his domicile from Pennsylvania to Florida before the tax years at issue.

Members of the McNees State and Local Tax group can advise taxpayers desiring to document a change of domicile for PA state or local tax purposes.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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