Join Date: Jul 2012
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Re: Domicile or Residence...
As a US citizen, you are always domiciled in one state, but only one state. The test for changing domicile is moving to a new domicile (state) with an intent to remain there indefinitely. In theory, you could be domiciled in one state and go travel for 20 years, but until you choose a new domicile (intend to remain indefinitely) you do not change your old domicile. Because the question is one of "intent"--and intent is hard to discern--factors such as having a driver's license, being registered to vote, registering a vehicle or boat, receiving mail.... will all point to domicile in the state in which those things are done.
Most states define residency for purposes of state taxes as where you are domiciled, but there are many exceptions and caveats to this state-by-state, often depending on how many days in a year you are physically in the state.
Domicile has other implications as well outside of tax, though not as important to most people.