Domicile and Residence

November 9, 2017 Advisory

Though the words are often used interchangeably in casual conversation, domicile and residence are two distinct legal concepts. Your domicile is the place you intend to make your home. You may be a resident of more than one state, but you are domiciled in only one state. Domicile is determined by a number of factors, which can include the location of your principal residence, bank accounts and motor vehicles, your driver's license and voter registration, and membership in local organizations. Residence is usually determined primarily by the amount of time you spend at a given place. In most cases, you are a resident of the state in which you are domiciled. But you might also be a resident of another state if you spend enough time there during the year. For example, California and Arizona presume that your intention is to become a resident, and be taxed as such, if you are there for more than nine months during a one-year period.

To read the full advisory, please click the PDF link below.