"Domicile" is the place you intend to make your home permanently or for an indefinite period of time. The domicile of the parent who has legal custody of the child is the domicile of the child.The Minnesota courts, in applying the act, defined it as "bodily presence in a place coupled with an intent to make such place one's home. A person is "domiciled" in Minnesota if they are physically present in the state, and they intend for Minnesota to be their home. Basically the terms "domicile" and "legal residence" refer to the same place – the state you consider your permanent home. The term "domicile" means the bodily presence of an individual person in a place coupled with an intent to make such a place one's 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. Residency is important. If you're considered a Minnesota resident, everything reported on your federal return is going to be taxable to Minnesota.