"Domicile" is the place you intend to make your home permanently or for an indefinite period of time. A person may be a resident of Minnesota for income tax purposes, and taxable as a resident, even though the person is not deemed a resident for other purposes.Learn about Minnesota's 183day residency rule and how it impacts state income taxes. Find out who qualifies as a resident for tax purposes. In Minnesota, a domiciliary (a person who is "domiciled" in Minnesota) is taxable for purposes of income tax. A Minnesota Resident is an individual that is domiciled in Minnesota. If you are a resident of another state, you may still be considered a Minnesota resident. Synonyms for DOMICILE: residence, abode, dwelling, house, roof, lodging, home, residency; Antonyms of DOMICILE: eject, evict. A person is "domiciled" in Minnesota if they are physically present in the state, and they intend for Minnesota to be their home. Domicile—if you can prove that you spent less than half the year in Minnesota, then you must also prove that you established "domicile" in a new state.