What is the requirement for filing a change of domicile?

The requirement for filing a change of domicile fundamentally revolves around establishing residency in the new state for tax purposes. Domicile refers to the place where a person has their permanent principal home and where they intend to return. For legal and tax implications, simply filing a change of address with the post office does not constitute a change of domicile. The correct answer emphasizes that establishing residency in the new state is essential; this usually involves physical presence in the state along with the intent to make it a permanent home.

The process typically includes taking steps such as registering to vote, obtaining a driver's license, and showing an intention to reside in that state indefinitely, which aligns more closely with the larger criteria for change of domicile than merely updating an address.