Domicile is the place where you have your permanent home. It is where you intend to return if you are living or working temporarily in another state or country.The primary method for determining Arizona residency for tax purposes is the domicile test. Section R12-4-124 - Proof of Domicile A. An applicant may be required to present acceptable proof of domicile in Arizona to the Department upon request. An Arizona resident is subject to Arizona tax on all income regardless of where the income was earned. The primary residence is where you have more ties, and spend more nights per month, then anywhere else. Sounds like that's California for you. Copy of federal income tax return (for the most recent tax year) showing the student has been claimed as a dependent. 2.