Line 3a Enter the decedent's domicile at the date of death. This should include: City, town, or post office; County; State or province; Country; and ZIP Code or foreign postal code. The domicile should be the decedent's address and not a hospital or hospice address. Line 3b Enter the year the decedent established the domicile entered in line 3a. For estate tax purposes, a person acquires a domicile in a place by living there, for even a brief period of time, with no definite present intention of later moving. For this purpose, the United States includes only the states and the District of Columbia. See Regulations section 20.0-1 for more information. If the decedent's domicile is other than the United States, see Residents of U.S. Possessions in the Instructions of Form 706.
