What determines residency?

Residency Status

By example, requirements used to determine residency. 

Your domicile, or legal residence, is your true home or main residence. You may have multiple residences at one time, but only 1 domicile. You can't choose to make your home one place for general living purposes and in another for tax purposes. Your legal residence is usually where you maintain your most important family, social, economic, political, and religious ties, and it depends on all the facts and circumstances per case, including good faith.
 
The basic rules that apply when determining a domicile or change in domicile:
  1. Each person has a domicile. It may be a:
    • Domicile of origin (where they were born)
    • Domicile by operation of law, or
    • Domicile of choice (done by changing residence)
  2. Each person keeps his or her own present domicile until he or she establishes a new domicile in another place.
  3. A new domicile may be acquired only by:
    • Abandoning the current domicile
    • Establishing a residence at a new place, and
    • Intending to make the new residence one's home permanently or for an indefinite time, with no certain, present intention to return to the previous home.
  4. The burden of proving that a taxpayer has changed their domicile lies with the party asserting the change.

Changing your domicile

You cannot change your domicile by taking a temporary or longer than expected absence from Massachusetts. You must not intend to return. To change your domicile, you must have declared your intent and taken steps to do so. Your declaration of intent will be examined closely. If you assert that your domicile has changed, you bear the burden of proving that fact.
Factors that will be considered when determining if you've changed your domicile:
  • You've purchased or leased a new home or an apartment in the new location
  • You've moved personal property to the new location
  • You got permanent employment in the new location
  • You canceled bank accounts and opened new accounts in the new location
  • You sold real property or canceled leases
  • You issued address change notices
  • You changed voter registration
  • You got a driver's license and automobile registration in the new location
  • You changed membership in churches and clubs
  • Generally, you're involved in the new community

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