Domicile is intended to be permanent rather than temporary, whereas residence means living in a particular locality and requires mere physical presence. Although there is no universal definition for all purposes, generally, your domicile is where you intend to permanently remain.A domicile is like a home base. It's where you receive mail, register your car, and pay taxes. Residency can be the same as a person's domicile, but it also can be a person's temporary residence (i.e. In this episode, we invite Adam Kotz of Mariner to discuss how the IRS determines your domicile and things to keep in mind when you move to a different state. Domicile is a legal status or kind of 'personal law' which links an individual to the laws of a particular jurisdiction. This article is a detailed exploration of questions about residency, domicile, and all their ramifications.