Domicile Test: How to Establish Residency in Arizona
The primary method for determining Arizona residency for tax purposes is the domicile test. Your domicile is considered your true, fixed, and permanent home where you intend to return, even when temporarily living elsewhere. To establish residency in Arizona, consider factors such as the location of your family, primary residence, voter registration, driver's license, and where you conduct business or banking activities. Even if you spend significant time outside the state, you may still be an Arizona resident for tax purposes if Arizona remains your domicile. Understanding these factors is crucial when learning how to establish residency in Arizona.