"Domicile" is the place you intend to make your home permanently or for an indefinite period of time. For a person who was a resident of Minnesota, a probate case would generally be filed in the county of their legal residence (domicile) at the time of death.A person may be a resident of Minnesota for income tax purposes, and taxable as a resident, even though the person is not deemed a resident for other purposes. Learn about Minnesota's 183day residency rule and how it impacts state income taxes. Find out who qualifies as a resident for tax purposes. Residency is important. If you're considered a Minnesota resident, everything reported on your federal return is going to be taxable to Minnesota. Complete an Affidavit of Domicile and File it with the Court. The first requirement is that you demonstrate that you have established a new domicile to the new state. An Affidavit of Domcile is a sworn statement that you file with your county testifying that you intend to domicile in a new state.