A more thorough explanation:

Legal residence refers to a person's true, fixed, principal, and permanent home, to which that person intends to return and remain even though currently residing elsewhere. It is the place where a person has been physically present and that the person regards as home. A person has a settled connection with their legal residence for legal purposes, either because that place is home or because the law has designated that place.

For example, a person's legal residence can be their permanent home, the place where they were born, or the place where they have established a marital home with their spouse. A corporation's legal residence is usually its state of incorporation or the state in which it maintains its principal place of business.

It is important to determine a person's legal residence for various legal purposes, such as taxation, voting, and jurisdiction. For instance, a person's legal residence determines the state in which they pay taxes and vote in elections.

Examples:

• John was born in New York and has always lived there. New York is his legal residence.
• ABC Corporation is incorporated in Delaware and has its principal place of business in California. Both Delaware and California are its legal residences.
• Martha and her husband have established a marital home in Texas. Texas is their legal residence.

These examples illustrate how a person's legal residence can be determined by their place of birth, state of incorporation or principal place of business, or establishment of a marital home.