Resident
A person who lives in a place. Each statute defines the term for its own purpose. Residence is generally where a person actually lives, and a person can have several residences. Domicile is the one place a person treats as a permanent home and intends to return to. Federal immigration law defines residence as “the place of general abode,” meaning a person’s “principal, actual dwelling place in fact, without regard to intent” (8 U.S.C. § 1101(a)(33)). The tax code uses “resident” and “nonresident alien” only for people who are not U.S. citizens (26 U.S.C. § 7701(b)). State laws set their own tests. For example, California’s Vehicle Code defines a resident as a person who “manifests an intent to live or be located in this state on more than a temporary or transient basis,” and presence for six months in a year creates a rebuttable presumption of residency (Cal. Veh. Code § 516).
