Legal Definitions - legal residence

Legal residence, often used interchangeably with the term "domicile," refers to the place an individual considers their true, fixed, and permanent home. It is the place where they intend to return whenever they are absent, even if they are physically living elsewhere for a temporary period. This concept is crucial because it determines various legal rights and obligations, such as where a person can vote, where they pay state income taxes, where their estate will be probated, and which state's laws apply to certain personal matters. It is not simply where someone physically resides at a given moment, but rather where they have established their principal home with the intention of remaining or returning.

• Example 1: The College Student

  Sarah grew up in Colorado and considers her parents' house there her permanent home. She moves to New York to attend a four-year university, renting an apartment near campus for the academic year.

  This example illustrates legal residence because, even though Sarah physically lives in New York for several months of the year, her legal residence remains Colorado. She intends to return to Colorado after completing her studies, or at least considers her family home there her primary, permanent base. This means she would typically vote in Colorado, maintain a Colorado driver's license, and her legal affairs would generally be governed by Colorado law.

• Example 2: The International Business Traveler

  Mark, a U.S. citizen, owns a house in California and has lived there for 15 years. He accepts a two-year assignment to manage a project in London, renting an apartment there while his California home is rented out to tenants. He plans to return to California once his assignment concludes.

  In this scenario, despite living and working in London for an extended period, Mark's legal residence remains California. He maintains his intention to return to his California home, which he considers his permanent base. This distinction is important for determining his U.S. state tax obligations, his voting rights in U.S. elections, and the jurisdiction that would handle his will or other personal legal matters.

• Example 3: The Retired "Snowbird"

  Eleanor and Robert are retired and own a primary home in Wisconsin. They also own a condominium in Arizona where they spend six months of the year during the winter to escape the cold. They maintain their Wisconsin driver's licenses, register to vote in Wisconsin, and receive all their official mail at their Wisconsin address.

  Although Eleanor and Robert spend a significant portion of the year in Arizona, their legal residence is Wisconsin. They have demonstrated an intent to maintain Wisconsin as their permanent home through actions like voting registration and driver's licenses. The Arizona condominium is a secondary residence, used for seasonal living, but not considered their permanent domicile for legal purposes.