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ARTICLE · 19 JANUARY 2022

Residency vs. Domicile Checklist

Donohue, O'Connell & Riley
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It is crucial to understand the difference between "domicile" and "residency." "Domicile" refers to a taxpayer's primary and permanent home, of which a tax payer can only have one...

United StatesTax
Donohue, O'Connell & Riley
Donohue, O'Connell & Riley

It is crucial to understand the difference between "domicile" and "residency." "Domicile" refers to a taxpayer's primary and permanent home, of which a tax payer can only have one, and which is considered for estate tax purposes. However, a taxpayer can have more than one "residence" as they may have homes in more than one state.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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