A lot depends on what your intentions were.
- A person can have only one domicile at a time, and it does not change until they move to another state or country with the intention of making a new permanent home there, abandoning the previous domicile.
- A domicile is the place at which an individual maintains his/ her permanent abode and to which he/she intends to return whenever absent.
- The domicile of an individual who maintains more than one permanent abode is determined by two factors:
- (1) Which is the one place where the individual has had the greatest connections for the taxable year; and
- (2) Which place does the individual intend to be his/her domicile?
- For example, a locality with the greatest connections is where a person:
- spends the greatest amount of time
- supports a spouse and children
- purchases the necessities of life
- has doctors, lawyers and accountants
- houses pets
- has active banking accounts
- worships regularly
- participates in social, fraternal or athletic organizations
- has works of art, furniture, family portraits or heirlooms
- fulfills local tax obligations
- is employed
- owns real estate fit for year-round living
- maintains a driver's license and vehicle registration
- maintains professional licenses
- maintains union membership
- declares residency for
- hunting or fishing licenses,
- income tax returns or
- school tuition
- conducts business
- receives mail
- receives unemployment compensation
- records his or her address for insurance policies, deeds, mortgages, leases, passport, federal and local tax returns, etc.
- was domiciled at birth
- maintains safe deposit boxes
- owns a cemetery plot
- claims a homestead exemption
- is listed in the telephone directory
- obtains homestead exemption
- gathers for family and social events
- maintains TV and Internet connections
- registers to vote
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