Unlike federal income tax, for federal estate tax purposes residency is determined based on the individual's domicile. Under Treasury Regulation section 20.0(b)(1), a person domicile acquires a domicile by residing at a give place with no intention of later moving. There is to time requirement for the person to reside in a certain place. If he/she residences at a place for less than a day and they have no intent on moving, then they domicile at that location. In addition, if a person later changes his/her intention, that is not sufficient to take away domicile. They must actually move from that place.
Estate Planning