Domicile test for full-year residency and Indiana state taxes
The Indiana Department of Revenue (also known as the Indiana state revenue service or Indiana dept of revenue) primarily determines tax residency through the concept of domicile. You're considered a full-year resident if Indiana is your domicile - your true, fixed, and permanent home. This status affects your obligations for Indiana state income tax. Factors indicating domicile include where you vote, have a driver's license, own property, and maintain family connections. Even if you leave temporarily, Indiana remains your domicile unless you establish a new one elsewhere. Understanding your residency status is crucial when you pay Indiana state taxes or make Indiana state tax payments.