Your domicile, or legal residence, is your true home or main residence. You may have multiple residences at one time, but only 1 domicile.Find out what you should file and how to report your income. Legal residence (domicile) Legal residence is in Massachusetts for entire year. Domicile or legal home is defined as consisting of three elements: (1) actual physical presence (2) at a fixed dwelling. An individual's domicile is the place in which the individual maintains their true, fixed, and permanent home. In fact, its meaning can be tricky. Simply put, your domicile is your home—the state you consider your permanent place of residence.