If the Decedent had more than one residence, the domicile is that place where the Decedent intended to return. Generally, you must file a New York State resident income tax return if you are a New York State resident and meet any of the following conditions.Residence means living in a particular locality, but domicile means living in that locality with intent to make it a fixed and permanent home. Domicile is a technical legal term. A taxpayer does not have to own or lease the dwelling in their own name for it to be considered a permanent place of abode. Domicile is where a person has a legal residence and where they plan to return. One can have homes in multiple places but can have only one domicile.