Domicile is the place where you have your permanent home. Establishing domicile depends on factors such as the location of residences owned or rented, the amount of time spent at the residences, the location of items considered of sentimental or financial value, how and where one's living is earned, an investment in a business or profession in this state, place of voter registration, state issuing driver's license and automobile registration, and the residence of the taxpayer's immediate family. No one factor is conclusive. You can have only one domicile. Your domicile does not change unless you move to a new location with the intent to make it your permanent home. If you move to a new location but only intend to stay a limited time, your domicile does not change.
Nonresident means an individual who is neither domiciled in VT nor maintained a permanent place of abode in VT where the individual was present for more than 183 days of the taxable year.
Part-Year Resident means an individual who meets the criteria for Residency during a portion of the taxable year.
Resident means an individual who meets the criteria for Residency.
Residency means, for purposes of income tax, an individual who in that portion of the taxable year (1) is domiciled in VT; or (2) maintains a permanent place of abode and is present in VT for more than a combined total of 183 days of the taxable year. Taxable Year means the calendar year.