"Domicile" is the place you intend to make your home permanently or for an indefinite period of time. The domicile of the parent who has legal custody of the child is the domicile of the child.The Minnesota courts, in applying the act, defined it as "bodily presence in a place coupled with an intent to make such place one's home. A person is "domiciled" in Minnesota if they are physically present in the state, and they intend for Minnesota to be their home. Domicile; definition and presumptions. Minnesota residents—for income tax purposes—are people who meet the conditions of permanent residency or the 183-day rule (see The 183-day rule on page 2). Your domicile is the location where intend to make your home. A person is living in Minnesota if they reside in the state. To reside in the state means the person has made Minnesota their home.