In this context, your Domicile is the place an individual intends to be his/her permanent home; a place that he/she intends to return whenever absent.
Once you have established a domicile, it continues until the individual moves to a new location with the true intention of making his/her permanent home there. An individual can only have one domicile at a time.
You are considered a resident (domiciled) in Missouri if:
- You maintained a permanent place of residency in Missouri and you spent more than 183 days in Missouri, or
- you did not maintain a domicile in Missouri but did have permanent living quarters and spent more than 183 days of the taxable year in Missouri.
You are not considered Domiciled in Missouri if:
- You did not maintain a permanent place of residency in Missouri and you did not spend more than 30 days in Missouri and you maintain a permanent place of residency elsewhere.
- You did not maintain a permanent place of residency in Missouri or you did not spend more than 183 days in Missouri.