You can have only one domicile...Easily
controlled factors such as where you vote, where your driver’s
license and registration are issued, or where your will is located
are not primary factors in establishing domicile. To determine
whether you have, in fact, changed your domicile, you should
compare (1) the size, value, and nature of use of your first
residence to the size, value, and nature of use of your newly
acquired residence; (2) your employment and/or business
connections in both locations; (3) the amount of time spent
in both locations; (4) the physical location of items that have
significant sentimental value to you in both locations; and (5) your
close family ties in both locations. A change of domicile is clear
and convincing only when your primary ties are clearly greater in
the new location. When weighing your primary ties, keep in mind
that some may weigh more heavily than others, depending upon
your overall lifestyle. If required by the Tax Department, it is the
taxpayer’s responsibility to produce documentation showing the
necessary intention to effect a change of domicile.