This means the county where the Decedent lived and considered their primary home address before they died. Generally, you are considered a New York State resident for income tax purposes if you are domiciled in the state.Domicile for estate tax purposes means the place where a person has his or her permanent home. Domicile refers to the place you call home permanently. Your domicile is important for legal purposes such as paying taxes, voting, and claiming benefits. Domicile is the place you regard as your permanent home – the place to which you intend to return after a period of absence. You can have only one domicile. Domicile trumps 183 day rule.