You can only have one domicile. Generally, you are considered a New York State resident for income tax purposes if you are domiciled in the state.Domicile is intended to be permanent rather than temporary, whereas residence means living in a particular locality and requires mere physical presence. Domicile trumps 183 day rule. Being domiciled in New York will mean an individual is subject to its estate tax upon death. A domicile is your permanent home. You may not be living there now, but you still own the home and intend to reside there again. Domicile Test: The individual is domiciled in New York—that is, treats New York as the individual's permanent or "true" home. "Domicile" is your "permanent home," while "Residence" is your "temporary home. " Residency is a loose term for where someone chooses to live.