Domicile in United States
Domicile Definition
That place where a man has his true, fixed and permanent home and principal establishment, and to which, whenever he is absent, he has the intention of returning. Lieber, Enc. Am.; 10 Mass. 188; 11 La. 175; 5 Mete. (Mass.) 187; 4 Barb. (N. Y.) 505; 9 Ired. (N. C.) 99; 1 Tex. 673; 13 Me. 255; 27 Miss. 704; 1 Bosw. (N. Y.) 673; 74111.312. The place in which one’s habitation is fixed, without any present intention of removing therefrom. Story, Confl. Laws, § 43. It is a more extensive term than residence or habitation, not only residence, but intent to remain, being essential to domicile (4 Hun [N. Y.] 487; 4 Humph. [Tenn.] 346), though they have been considered convertible for certain purposes (17 Pick. [Mass.] 291). Domicile may be either national or domestic. In deciding the question of national domicile, the point to be determined will be in which of two or more distinct nationalities a man has his domicile. In deciding the matter of domestic domicile, the question is in which subdivision of the nation does the person have his domicile. Thus, whether a person is domiciled in England or France would be a question of national domicile, whether in Norfolk or Suffolk county, a question of domestic domicile. The distinction is to be kept in mind, since the rules for determining the two domiciles, though frequently, are not necessarily, the same. See 2 Kent, Comm. 449; Story, Confl. Laws, § 39 et seq.; Westl. Priv. Int. Law, 15: Wheat. Int. Law, 123 et seq. The Romanists and civilians seem to attach about equal importance to the place of business and of residence as fixing the place of domicile. Story, Confl. Laws, § 42. This may go far towards reconciling the discrepancies of the common law and civil law as to what law is to govern in regard to contracts. But at common law the main question in deciding where a person has his domicile is to decide where he has his home, and where he exercises his political rights. Legal residence, inhabitancy, and domicile are generally used as synonymous. 1 Bradf. Sur. (N. Y.) 70; 1 Har. (Del.) 383; 1 Spencer (N. J.) 328; 2 Rich. (S. C.) 489; 10 N. H. 452; 3 Wash. C. C. (U. S.) 555; 15 Mees. & W. 433; 23 Pick. (Mass.) 170; 5 Mete. (Mass.) 298; 4 Barb. (N. Y.) 505; 7 Gray (Mass.) 299. But much depends on the connection and purpose. 1 Wend. (N. Y.) 43; 5 Pick. (Mass.) 231; 17 Pick. (Mass.) 231; 15 Me. 68. Commercial domicile is a domicile acquired by maintenance of a commercial establishment in a country, in relation to transactions connected with such establishments. 1 Kent, Comm. 82; 2 Kent, Comm. 11, 12,
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Legal Issue for Attorneys
That place where a man has his true, fixed and permanent home and principal establishment, and to which, whenever he is absent, he has the intention of returning. Lieber, Enc. Am.; 10 Mass. 188; 11 La. 175; 5 Mete. (Mass.) 187; 4 Barb. (N. Y.) 505; 9 Ired. (N. C.) 99; 1 Tex. 673; 13 Me. 255; 27 Miss. 704; 1 Bosw. (N. Y.) 673; 74111.312. The place in which one’s habitation is fixed, without any present intention of removing therefrom. Story, Confl. Laws, § 43. It is a more extensive term than residence or habitation, not only residence, but intent to remain, being essential to domicile (4 Hun [N. Y.] 487; 4 Humph. [Tenn.] 346), though they have been considered convertible for certain purposes (17 Pick. [Mass.] 291). Domicile may be either national or domestic. In deciding the question of national domicile, the point to be determined will be in which of two or more distinct nationalities a man has his domicile. In deciding the matter of domestic domicile, the question is in which subdivision of the nation does the person have his domicile. Thus, whether a person is domiciled in England or France would be a question of national domicile, whether in Norfolk or Suffolk county, a question of domestic domicile. The distinction is to be kept in mind, since the rules for determining the two domiciles, though frequently, are not necessarily, the same. See 2 Kent, Comm. 449; Story, Confl. Laws, § 39 et seq.; Westl. Priv. Int. Law, 15: Wheat. Int. Law, 123 et seq. The Romanists and civilians seem to attach about equal importance to the place of business and of residence as fixing the place of domicile. Story, Confl. Laws, § 42. This may go far towards reconciling the discrepancies of the common law and civil law as to what law is to govern in regard to contracts. But at common law the main question in deciding where a person has his domicile is to decide where he has his home, and where he exercises his political rights. Legal residence, inhabitancy, and domicile are generally used as synonymous. 1 Bradf. Sur. (N. Y.) 70; 1 Har. (Del.) 383; 1 Spencer (N. J.) 328; 2 Rich. (S. C.) 489; 10 N. H. 452; 3 Wash. C. C. (U. S.) 555; 15 Mees. & W. 433; 23 Pick. (Mass.) 170; 5 Mete. (Mass.) 298; 4 Barb. (N. Y.) 505; 7 Gray (Mass.) 299. But much depends on the connection and purpose. 1 Wend. (N. Y.) 43; 5 Pick. (Mass.) 231; 17 Pick. (Mass.) 231; 15 Me. 68. Commercial domicile is a domicile acquired by maintenance of a commercial establishment in a country, in relation to transactions connected with such establishments. 1 Kent, Comm. 82; 2 Kent, Comm. 11, 12,
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Notice
This definition of Domicile Is based on the The Cyclopedic Law Dictionary . This definition needs to be proofread..
Practical Information
Note: Some of this information was last updated in 1982
That place where a person has his or her true and permanent home and to which, whenever the person is absent, he or she has the intention of returning. People who go away temporarily on business or vacation do not change their domiciles. A person can have only one domicile at any one time. Domicile is important for purposes of taxation and jurisdiction (in U.S. law). See also residence (in U.S. law); venue (in U.S. law).
(Revised by Ann De Vries)
What is Domicile?
For a meaning of it, read Domicile in the Legal Dictionary here. Browse and search more U.S. and in
ternational free legal definitions and legal terms related to Domicile.
Meaning of Domicile
In plain or simple terms, Domicile means: That place where a person has his true and permanent home. A person may have several residences, but only one domicile.
Resources
See Also
Further Reading (Articles)
Domicile planning – don’t take it for granted.(Florida), Florida Bar Journal; January 1, 2006; Lannon, Patrick J.
Choosing your domicile state has income tax implications, Ophthalmology Times; October 1, 2006; Grande, John J Grande, Traudy F Grande, John S
Domicile Depends on Taking Significant Steps to Satisfy IRS, Intelligencer Journal/New Era; October 28, 2013; Spencer, Patti S
Domicile: The state of your state of affairs, Intelligencer Journal Lancaster, PA; February 14, 2005; Patti S. Spencer
Understanding Domicile, Residence, Home of Record, US Fed News Service, Including US State News; October 25, 2013
The importance of domicile in asset preservation planning. Florida Bar Journal; November 1, 2005; Wolf, Jerome L.
A Change in Domicile from New York to Florida Can Help Minimize Taxes, The CPA Journal; March 1, 2007; Lipman, Allan R.
Exodus: The Art of Domicile, Business Finance (Online Exclusive); June 3, 2013
SPOUSES NOW HAVE DOMICILE OPTIONS. States News Service; May 6, 2010
MAKING THE TRIP: A Domicile Selection Primer, Risk Management; March 1, 2001; Westover, Kathryn
A home from home. (Tax Planning).(analysis of domicile rules, tax law)(Brief Article), Money Marketing; May 9, 2002; Wickenden, Tony
Beyond Bermuda: A Roundup of Domiciles near and Far, Risk Management; August 1, 2005; Coffin, Bill
Get my drift: take your captive offshore: offshore domiciles have stood the test of time. They will be there for corporations long into the future, just as they have over the past 50 years.(COUNTERPOINT), Risk & Insurance; November 1, 2007; Sulisz, Ron
Another country. (Best Advice).(Issue of domicile and use of offshore companies and trusts in developing estate plan is discussed), Money Marketing; July 10, 2003; Murphy, Patrick
TAX PLANNING: Birth of a notion.(effect of domicile on tax determination), Money Marketing; December 14, 2006
Home Is Where You Hang Your Hat: The Significance of Domicile Planning, Mondaq Business Briefing; April 2, 2013
All the resident’s gen. (Best Advice).(UK residency, domicile rules), Money Marketing; April 3, 2003; Murphy, Patrick
The Hunt for Home: Every Military Family’s Battle with State Domicile Law, Air Force Law Review; January 1, 2013; Korsak, Dean W.
The Significance of Domicile in Lyman Trumbull’s Conception of Citizenship, The Yale Law Journal; April 1, 2010; Shawhan, Mark
Fourth Annual Captive Domicile Review, Risk Management; August 1, 2008
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