An individual who moves their domicile (legal residence) into or out of North Carolina during the tax year is a part-year resident. Northern Mariana Islands. Guam.The state is your "domicile," the place you envision as your home and where you intend to return after any absences. According to the North Carolina instructions: A North Carolina Resident is an individual who is domiciled in North Carolina at any time during the tax year. The complete definition of marriage under North Carolina law can be found at G.S. 51-1. 38. Residency: Domicile is your permanent, legal residence – the place you intend to return to after absences.