Florida's tax system is different from many other states in the country. While several states impose an income tax on their residents, Florida does not. This makes it an extremely desirable location for many to live. But, relocating to a new state can be a significant and complex transition, particularly when it involves changing one's legal domicile for tax and legal purposes. Establishing and maintaining legal domicile in Florida requires a series of deliberate steps to ensure compliance with state regulations. 

How To Qualify for Florida Residency

To establish Florida residency, you typically need to physically reside in Florida for at least 183 days per year, maintain a primary residence in the state, register to vote in Florida and file a "Declaration of Domicile" document to formally declare your intent to make Florida your permanent home.

Steps to Become a Florida Resident

It is important to take the necessary steps to solidify your intent to make Florida your permanent home, which can have substantial implications for your personal and financial affairs. Here are key steps you need to take:

1. File the Declaration of Domicile with the Clerk of the Court in your county of residence.
2. Include your residence declaration in your will.
3. Register to vote in Florida with the county, city, town or other subdivision.
4. Send a notice to taxing and voting officials of previous residence that you have become a resident of Florida.
5. Apply for homestead exemption if one owns property that qualifies for such exemption. Be sure to revoke your past state’s principal residence exemption as of the date you change your residency status.
6. Within ten days from the date you officially become a Florida resident, obtain a Florida driver’s license.
7. Register any vehicles or watercrafts necessary in Florida. Proper proof of insurance will be necessary.
8. Place the recital of Florida residence in all deeds and other documents.
9. File your federal tax returns using your Florida address.
10. Discuss with your CPA about filing a final return in your previous state to note when you ceased being a domiciliary of a tax state and made Florida your home.
11. Keep good records of when you are in Florida vs. when in other states. Your records should reflect that you have established a new home in Florida.
12. Notify the Social Security Administration of your change of address.
13. Transfer checking accounts to Florida where feasible, or alternatively, your Florida checking account should be your major checking account.
14. Apply for a renewal of your passports with your Florida address as your residence.
15. Change major charge accounts  to be billed to your Florida address.
16. Obtain a safe deposit box in Florida for the safekeeping of important documents, such as your birth certificate, deeds, bills, etc. You should close out any safe deposit box you may have elsewhere.
17. Work with your legal team to update your will and trust agreement to conform to Florida law; this may be done by a codicil or amendment executed in Florida.
18. Check with your medical insurance provider to consider your options of transferring to coverage within Florida.
19. Change your address to your Florida address for all income checks, pension, dividends interest, etc. received directly from the paying company.
20. The location of both credit card activity and cell phone usage may be analyzed by taxing authorities in determining residency.
21. Make sure you are spending a sufficient amount of time at your Florida home. Generally, you should be residing in your Florida home more than half the year.

Please keep in mind the above is not an exhaustive list, and each situation is different. If you have questions about the individual tax implications of changing your residency to Florida, contact our tax pros today.