My father wants to be our Co-Sponsor, however he doesn't currently live in the US, but the USCIS website lists this as proof of domicile: Providing proof of domicile in the United States is critical for most people when submitting Form I864, Affidavit of Support.While residence requires physical presence in a state, domicile requires physical presence plus the intent to make that state your fixed or permanent home. Do I need to file a New York State tax return? How do I know if I am a resident of New York State for income tax purposes? My wife (US citizen) and I (British citizen) are getting ready to begin the green card process. A domicile audit usually is concerned with change: Did the taxpayer move into or out of New York during the audit period? A taxpayer who is considered a statutory resident of a state is treated as if they were domiciled in the state.