Domicile test for Connecticut residency
Connecticut determines tax residency primarily through the domicile test. You're considered a Connecticut domiciliary if the state is your permanent home to which you intend to return whenever absent. Factors include the location of your primary residence, family ties, business activities, and time spent in Connecticut compared to other places. Even if you maintain homes elsewhere, Connecticut may still be your domicile if it remains your center of vital interests.