Domicile Definition and Legal Meaning

On this page, you'll find the legal definition and meaning of Domicile, written in plain English, along with examples of how it is used.

What is Domicile?

n. Location of a person’s permanent principal home to which he/she returns or intends to return. The definition is significant when probating a deceased’s estate and determining in which state to file, assess income or inheritance taxes, where a party can commence divorce proceedings, or whether a “diversity of citizenship” between two parties exists that provides federal courts jurisdiction over a lawsuit. If a person has several residences, it becomes a matter of proof as to which is the state of domicile. A business’s domicile is the state where its headquarters are located.