Donohue, O'Connell & Riley
United States:
Residency vs. Domicile Checklist
19 January 2022
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, 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.
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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