Definition
Domicile
Your true, fixed, and permanent home, the place where, when absent, you intend to return. Not the same as residency.
Domicile is a long-term legal concept distinct from residency. You can have only one domicile. Changing domicile requires (1) physical relocation to the new location, (2) intent to make it your permanent home, and (3) abandonment of the old domicile. States like California and Illinois lean heavily on domicile in their residency tests. NY, NJ, MA, CT, and PA combine domicile with a statutory-residence (abode + day-count) test.
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Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
