Domicile Legal Meaning and Definition

Here is a simplified definition of the legal term Domicile.

Domicile (noun): This term refers to the location that a person considers their permanent and principal home, or where they intend to return to. A domicile has legal implications when determining where legal proceedings, like a divorce, can start, assessing income or inheritance taxes, or deciding where to probate a decedent's estate. It is also used in determining whether "diversity of citizenship" exists between two parties in a lawsuit for federal court jurisdiction. For those with multiple residences, evidence may be required to establish which one is the state of domicile. For businesses, the domicile is usually the state where the company's main office is located.