This is the state whose law “is applicable on the date of the
filing of the petition.” 11 USC § 522(b)(1)(3)(A). To identify that
state requires, first, a determination of whether there is a “730-
day state,” i.e., a state in which debtor has been continuously
domiciled for 730-days immediately preceding the date of
filing. If such a state exists, it is the state whose law is
applicable in column 1. If there is no “730-day state,” debtor
must next determine whether there is a “180-day state,” i.e., a
state in which debtor has been domiciled for the “longer
portion” of the 180 days immediately preceding the 730 days
than in any other state. If there is a “180-day state,” it is the
state whose law is applicable in column 1. If there is no “180-
day state,” then there is no state whose law is applicable. In
that case, refer to the first row of the chart.

The 730-day and 180-day tests use domicile, not residence.
Domicile is established by physical presence in a place with
intent to remain there for an unlimited or indefinite period of
time. Mississippi Band of Choctaw Indians v. Holyfield, 490 U.S.
30, (1989); Freeman v. Northwest Acceptance Corp., 754 F.2d
553 (5th Cir.1985). A person has only one domicile at a
particular time, even though he may have several residences.
Williamson v. Osenton, 232 U.S. 619 (1914). In re Sparfven,
265 B.R. 506, 518–19 (Bankr.D.Mass.2001) (“when a person
has more than one residence, intent is particularly relevant”).

Some factors considered in establishing domicile include: (1)
current residence; (2) voting registration and voting practices;
(3) location of spouse and family; (4) location of personal or
real property; (5) location of brokerage and bank accounts; (6)
memberships in churches, clubs, unions and other
organizations; (7) location of a person's physician, lawyer,
accountant, dentist and stockbroker; (8) place of employment
or business; (9) driver's license and automobile registration;
and (10) payment of taxes. In re Stone, 329 B.R. 860 (N.D.
Iowa 2005).