Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 3.1-1-22
"Domicile" defined
Sec. 22. (a) "Domicile" means a person's domicile is the state or other place in which a person intends to reside permanently or indefinitely
and to return to whenever he or she leaves the place. A person has only one (1) domicile at a given time even though that person may be statutorily
a resident of more than one (1) state. A person is domiciled in Indiana if he or she intends to reside in Indiana permanently or indefinitely and to
return to Indiana whenever he or she leaves the state.
(b) A person is domiciled in a state or other place until such time as he or she voluntarily takes affirmative action to become domiciled
in another place. Once a person is domiciled in Indiana, that status is retained until such time as he or she voluntarily takes positive action to become
domiciled in another state or country and abandons the Indiana domicile by relinquishing the rights and privileges of residency in Indiana.
(c) In order to establish a new domicile, the person must be physically present at a place, and must have the simultaneous intent of
establishing a permanent place of residence at that place. The intent to change one's domicile must be present and fixed and not dependent upon the
happening of some future or contingent event. It is not necessary that the person intend to remain there until death; however, if the person, at the
time of moving to the new location, has definite plans to leave that new location, then no new domicile has been established.
(d) There is no one (1) set of standards that will accurately indicate the person's intent in every relocation. The determination must be made
on the totality of facts, supported by objective evidence, in each individual case.
Amendment history
(Department of State Revenue; Reg 6-3-1- 12(020); filed Oct 15, 1979, 11:15 a.m.: 2 IR 1520; errata, 2 IR 1743; filed Jun 6, 2017, 10:33 a.m.: 20170705-IR-045160497FRA; readopted filed Oct 20, 2023, 11:13 a.m.: 20231115-IR-045230658RFA)
Source: view the official text
Nearby sections (25 sections)
- 3.1-1-11 · Exemptions for trusts and estates (Repealed)
- 3.1-1-12 · Resident and nonresident trusts and estates
- 3.1-1-13 · Deduction for distribution from estate or trust
- 3.1-1-14 · Report of distribution; allocation by nonresident estate or…
- 3.1-1-15 · Application of excess deductions of estate or trust
- 3.1-1-16 · Final account and certificate of clearance of fiduciary
- 3.1-1-17 · Net operating losses and capital losses for fiduciaries and…
- 3.1-1-18 · Charitable contributions of trust estate; exempt trusts
- 3.1-1-19 · Definition of gross income
- 3.1-1-20 · Definition of corporation
- 3.1-1-21 · Definition of resident
- 3.1-1-21.5 · "Permanent place of residence" defined
- 3.1-1-22 · "Domicile" defined
- 3.1-1-22.5 · Determination of domicile
- 3.1-1-23 · Special cases of residency
- 3.1-1-24 · Definition of nonresident
- 3.1-1-25 · Tax liability of nonresident
- 3.1-1-26 · Definition of person
- 3.1-1-27 · Definition of taxpayer
- 3.1-1-28 · Taxable year
- 3.1-1-29 · Definition of business income
- 3.1-1-30 · Trade or business construed
- 3.1-1-31 · Definition of nonbusiness income
- 3.1-1-32 · Definition of commercial domicile
- 3.1-1-33 · Definition of compensation