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The place where a person lives most of the time. A residence may be eligible for certain tax breaks. For example, one may be able to write off the interest on a mortgage on a primary residence. Various rules exist to determine what constitutes one's residence for tax purposes.


The place where one lives.

References in periodicals archive ?
One resident, while learning to manage his money and a new checking account, had endeared himself to the banking staff in such a way that they did not bother to check his account when he withdrew money.
residents averaged about $40 billion over the past decade; dollar-denominated deposits payable in overnight funds accounted for about half that amount.
Factors which effect staff attitudes and involvement have long been associated with changes in resident functional level and adaptive behavior (Eyman, Demaine & Lei, 1979; Intagliata & Willer, 1982; Schalock, Harper & Genung, 1981; Zigman, Schwartz & Janicki, 1984).
Seamlessly integrated with Registry-SafeRent's resident screening Web sites, RegistryTLC allows property managers to enroll residents using familiar tools, and without dual entry of information.
Feeding an older person who is not eating well is a complex nursing care issue that involves the residents' cognitive status, their ability to swallow safely, their oral health condition, their food likes and dislikes, the interaction between the resident and the person who is feeding them, and past nutritional history.
In a situation where both parties have to give 30 days' notice, apartment owners have some protection against a resident's failure to pay rent, and thus are able to take more risk on a resident with less- than-perfect credit.
According to the CCA, the first step in determining whether a resident is subject to FICA is to determine the resident's common-law employer--the entity that has the right to direct and control the resident's work.
Not only is Resident Evil Code: Veronica X the best of the series, the game now returns to its original roots on PlayStation 2, and is further enhanced with the incredible series retrospective in the "Wesker's Report," said Todd Thorson, director of marketing, Capcom Entertainment.
We have one resident who likes to use her feet every now and then, and any way she can get the ball over the net she will," Marcello says.
Typically, facilities distinguish between wandering and elopement, where the latter occurs when a resident consciously attempts to leave a facility.
For those residents who value autonomy, a resident-directed care culture is ideal.
Spousal trusts also qualify for rollover under Canadian law if the trust is resident in Canada, created by the will of a Canadian resident decedent and required to distribute its income to the spouse.

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