Domicile is the place where you have your permanent home. It is where you intend to return if you are living or working temporarily in another state or country.Nonresident individuals must file income tax returns in both Arizona and their home state. Changing domicile requires two important steps: (1) establishing a new domicile; and (2) severing the connection to the old one. An Arizona resident is subject to Arizona tax on all income regardless of where the income was earned. Income tax return (page 1 only). Complete and submit a Request for Residential Legal Class Change form along with supporting documentation using one of the following options.