However, while you may have multiple residences, you can only have one domicile. The date that counts is the date you establish your "domicile" your permanent home in the new state.Tax Home Domicile and Residence. There are two tests to determine a taxpayer's tax home – the domicile test and the statutory residency test. To be eligible, you must own the property, have certain documented evidence of a disability, and meet other income and residency requirements. It is important to determine if you are considered domiciled in a particular state.