A decedent's domicile will affect which state laws are applied to the estate. Domicile can affect state inheritance and other taxes. You will likely need a lawyer in the state of the decedent's domicile. Domicile refers to the decedent's permanent home, where the person ultimately intended to return and reside. Domicile differs from residence, which is where the decedent merely lived some of the time.
Domicile is a stronger concept, and harder to change, than one's residence.
This definition includes both the location and intention of the taxpayer. Therefore, both location and intention must change to effectively change domicile. While location is a relatively obvious matter to ascertain, intentions are not. In most cases, it is obvious where the decedent lived, what place he or she called home. As society has become more mobile, however, the decision is not always obvious, but the consequences will often be significant.