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A place where one maintains one's primary residence for tax purposes. One proves a domicile by registering to vote, maintaining a driver's license, and/or actually living in the place. It is important to note that one usually but does not always live in the domicile. Indeed, domiciles are somewhat controversial, especially in Britain. This is because many foreign workers claim other places as their domicile in order to avoid taxes on worldwide income. For example, a resident of Britain with a house in Oklahoma may register to vote in Oklahoma and claim this as their domicile. Thus, the resident only pays taxes on income earned in the United Kingdom. Lawmakers have made various suggestions on how to close to loophole but one may still take advantage of it.


Your domicile is your permanent residence, which you demonstrate by using it as your primary home, holding a driver's license using that address, and registering to vote in that district.

Your domicile affects your state and local income taxes, state estate and inheritance taxes, and certain other tax benefits or liabilities.


The place of one's principal residence.

References in periodicals archive ?
circumstances which create or constitute a domicil, and not a
The answer, quite simply, is that he did not see Law of the Constitution as representing the same genre of legal writing as doctrinal legal treatises like his works on, for example, parties and domicil.
show one underlying principle: control over the marital status rests with the domicil.
Connecticut courts have held that "the legality of the trust of personalty [is determined] by the law of the settlor's domicil.
purposes, "the proper criteria for ascertaining domicil, should
If the settlor creates a trust to be administered in a state other than that of his domicil, the law of the state of the place of administration, rather than that of his domicil, ordinarily is applicable.
Seven have done so by enacting the Uniform Marriage and Divorce Act, which provides that marriages are valid if "valid at the time of the contract or subsequently validated by the laws of the place in which they were contracted or by the domicil of the parties.
Thus, Rhode Island arrived at what was the relatively liberal, sovereignty-enhancing, majority rule for determining proper jurisdiction: Jurisdiction depended "upon the domicil of the wronged and petitioning party,"(110) regardless of whether that party was a wife or that party had moved after the marital wrong occurred.