Determination of domicile

(b) The one hundred eighty-three (183) day and permanent place of residence threshold in IC 6-3-1-12 (b) and section 21 of this rule is not a test for domicile.

(c) A person is presumed not to have abandoned their state of domicile and established a new state or other place of domicile in a given year if, during that year, the person maintained a permanent place of residence (whether as an owner, renter, or other occupier of the residence) in that state and the person did more than one (1) of the following: (1) Claimed a homestead credit or exemption or a military tax exemption on a home in that state. (2) Voted in that state. (3) Occupied a permanent place of residence in that state or other place of domicile for more days of the taxable year than in any other single state. (4) Claimed a benefit on the federal income tax return based upon that state being the principal place of residence. (5) Had a place of employment or business in that state. A person may rebut this presumption through the presentation of substantial contrary evidence.