If you use Form 540NR, figure your taxable income as if you were a California resident for the entire year. Domicile was viewed as where a taxpayer chose to have their physical home and required the important element of intent.Residency refers to where you currently live, while domicile refers to the place you intend to return to after a temporary absence. An I864 sponsor must be domiciled in the United States. When evaluating the residency requirement for a divorce in California, the key word is "domicile. Country of domicile is the country where you make your 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 refers to your fixed, permanent home where you intend to remain, while residence simply means where you live regardless of plans.