Complete Form ET-141 if it is claimed that the decedent was not domiciled in New York State at the time of death. Do I need to file a New York State tax return?How do I know if I am a resident of New York State for income tax purposes? How do I fill this out? To fill out the New York Estate Tax Domicile Affidavit, gather all necessary personal information about the decedent. Domicile is intended to be permanent rather than temporary, whereas residence means living in a particular locality and requires mere physical presence. New York Affidavit of Domicile Form. Domicile is the foundation for New York income tax and estate tax.