A domicile is where you maintain your permanent legal address. It's also located in the state in which you pay your taxes.Generally, you must file a New York State resident income tax return if you are a New York State resident and meet any of the following conditions. Dependent students are presumed to be domiciled in the state in which their parent(s) or legal guardian(s) are domiciled. R9.15.21. Discover the best and worst domicile states for American digital nomads, impacting taxes, residency, and financial planning. Looking for things to do in Middlesex County?