Federal Income Tax Withholding for Expatriates STATE RESIDENCY AND WITHHOLDING RULES FOR EXPATRIATES State Who is a "resident"? Withholding rules for state residents working outside the U.S. Pennsylvania A person who is domiciled in Foreign earned income subject to Pennsylvania (unless he or she has state withholding. Credit allowed a permanent place of abode elsefor foreign income tax paid, but where and spends no more than only on income also subject to 30 days of the year in the state), or Pennsylvania income tax; credit has a permanent place of abode is limited to proportion of state and spends more than 183 days of personal income tax due that taxthe year in the state. payer's income subject to tax by foreign country bears to taxpayer's entire taxable income. Rhode Island A person who is domiciled in Rhode Foreign earned income subject to Island, or has a permanent place state withholding. §911 exclusions of abode in the state and spends and foreign tax credit allowed. more than 183 days of the year in the state. South Carolina A person who is domiciled in South Foreign earned income subject to Carolina. state withholding. §911 exclusions and foreign tax credit allowed. Utah A person who is domiciled in Utah, Foreign earned income subject to or has a permanent place of abode state withholding. §911 exclusions in the state and spends more than allowed. 183 days of the year in the state. Vermont A person who is domiciled in Foreign earned income subject to Vermont, or has a permanent place state withholding. §911 exclusions of abode in the state and spends allowed. Credit allowed for income more than 183 days of the year in tax paid to Canadian provinces. the state. Virginia A person who is domiciled in Foreign earned income is not subVirginia, or has a permanent place ject to state withholding if excluded of abode in the state and spends by IRC. §911 exclusions allowed. more than 183 days of the year in the state. 5-17