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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 ?
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.
the foreign corporation is resident in a country with which the U.
There are millions and millions of Resident Evil fans around the world who can now experience the events leading up to the terrifying outbreak from the original Resident Evil," 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.
For those residents who value autonomy, a resident-directed care culture is ideal.
For years, residents of this close-knit community could drive over the Metrolink tracks and across a makeshift bridge over the Santa Clara River to get to Soledad Canyon Road.
Average annual resident turnover rates range from 25 to 35 percent IL, and 50 percent or higher for many assisted living (AL) communities.
In October 2000, the Hamilton public health unit was notified of a 97-year-old female nursing home resident (index case-patient 1) admitted to an area hospital with cellulitis and group A streptococcal bacteremia.
guarantees of payment) by a Canadian resident company in lieu of imposing the withholding taxes on payments to related non-resident service-provider companies.
At a March 9 luncheon at the Hyatt Regency Hotel downtown, the Chicago Housing Authority inaugurated 24 presidents of Local Advisory Councils, or LAGs, the official resident leadership groups elected every three years.
Many foreign nationals working in the United States may have a problem: They inadvertently could become resident aliens.
The three-step process involves determining the status of the resident's common-law employer, establishing that the resident is a student, and meeting procedural requirements for obtaining a refund of FICA taxes.