Publication 555 |
2001 Tax Year |
Domicile
Whether you have community property and community income depends on
the state where you are domiciled. If you and your spouse have
different domiciles, check the laws of each to see whether you have
community property or community income.
You have only one domicile even if you have more than one home.
Your domicile is a permanent legal home that you intend to use for an
indefinite or unlimited period, and to which, when absent, you intend
to return. The question of your domicile is mainly a matter of your
intention as indicated by your actions. You must be able to show with
facts that you intend a given place or state to be your permanent
home. If you move into or out of a community property state during the
year, you may or may not have community income.
Factors considered in determining domicile include:
- Where you pay state income tax,
- Where you vote,
- Location of property you own,
- Your citizenship,
- Length of residence, and
- Business and social ties to the community.
Amount of time spent.
The amount of time spent in one place does not always explain the
difference between home and domicile. A temporary home or residence
may continue for months or years while a domicile may be established
the first moment you occupy the property. Your intent is the
determining factor in proving where you have your domicile.
Note. When this publication refers to where you live, it
means your domicile.
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