The property in which the taxpayer lives and to which he or she returns after temporary absences. A taxpayer may have one or more residences such as a main home and a vacation house. A residence is not limited to a house. Condominiums, cooperative apartments, townhouses, mobile homes, and houseboats can all qualify as residences.

A person's home, used to establish their place for voting, taxation and other civic issues.

The primary domicile of a person or family.