Domicile test for Delaware state tax
Delaware primarily determines tax residency through the concept of domicile. Your domicile is your true, fixed, and permanent home where you intend to return whenever absent. Factors in establishing domicile include the location of your primary residence, time spent in Delaware, voter registration, driver's license, and community ties. Changing your domicile requires physically moving and demonstrating intent to make it your new permanent home. Understanding your domicile is crucial for Delaware income tax purposes, as it affects your filing status and tax obligations.