An individual who moves their domicile (legal residence) into or out of North Carolina during the tax year is a part-year resident. Domicile refers to the place you call home permanently.Your domicile is important for legal purposes such as paying taxes, voting, and claiming benefits. Correct interpretation and application of North Carolina laws that regulate residency decisions. An Affidavit of Domicile is a legal document that serves as a sworn statement used to establish the residence or domicile of a deceased person. Who does not reside in North Carolina but has income from sources within North Carolina and is, in fact, a domiciliary resident of another state or country. DEFINITION OF RESIDENT (a) Only One Domicile. A person's true, fixed and permanent home and place of habitation of indefinite duration. The terms "domicile" and "legal residence" are used interchangeably.