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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 ?
After reviewing the authorities, the Supreme Court allowed the action to proceed on the basis that husband and wife now had separate domiciles and states of citizenship and could satisfy the requirements of diversity.
640, 643 (1947) ("During the nineteenth century 'no restrictions were placed upon the power of the State to levy a tax measured by all the movable property, wherever situate, of any persons domiciled within that State.'"), from the beginning of the twentieth century the Court's precedents consistently held that the state of residence had no power to tax tangible personal property located in other states.
In response to this the Government has included clauses in the 2013 Finance Bill to enable a surviving non-domiciled spouse to elect to be regarded as domiciled in the UK provided the election is made within 2 years from the date of death of the first spouse.
that raises a change of abode to a change of domicil is the absence of
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. He continued his letter by stating that because he lacked the "gift of accurate legal expression," I don[']t think that what you may call unauthorised codification is really the right line of labour for me.
With these migrating-marriage announcements, the legal recognition is more ambiguous and geographically displaced; the marriage is not legally recognized in their domiciled state (often but not always New York), but it is recognized somewhere else.
If the only measure is whether the parties to the action have sufficiently close contacts with the forum state, then certainly a same-sex couple domiciled in the state would be subject to its laws.
For example, "[a] state, which is not the state of the plaintiff's domicil, may be that of most significant relationship if it is the state where the defamatory communication caused plaintiff the greatest injury to his reputation." Id.
Flight attendant (FA) bases or domiciles in the United States range in size from those with fewer than 50 FAs to those employing over 3,000.
divorce--jurisdiction, strictly speaking--is founded on domicil
The latter term refers only to domicil; for every citizen of a particular State is a citizen of the United States.