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.
Related terms
FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned income for Americans abroad, requiring either Bona Fide Residence or the 330-day Physical Presence.
Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be a tax resident. Used by Canada, Australia, France (within EU), Japan, and others.
Foyer
French tax-residency concept: the habitual home of you or your family. Triggers French residency without requiring 183 days.
Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida as your permanent home. ~$10, dated public record, central to FL domicile defenses.
Gewöhnlicher Aufenthalt
German tax-residency concept: habitual abode established by 6+ consecutive months of presence in Germany.
Convenience of employer rule
A state rule taxing non-resident remote workers as though the work happened in the employer's state. Used by NY, NJ, NE, PA, DE, AR and OR, and by CT in part.
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Track the rules these terms describe
Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
