Domicile (estate tax)

Living in a place with the intention of staying there indefinitely, the test that decides whether a person who is not a US citizen is treated as a US resident for estate and gift tax. It differs from residence for income tax, so a person can be a resident for one and not the other. A person domiciled in the US is taxed on the worldwide estate with the full exclusion; one who is not is taxed only on US-situated assets with a much smaller credit.