How does a person establish domicile?
A new resident can demonstrate their intent to make Florida their domiciliary in different ways. Among other things, we recommend our clients to take these steps: (1) record a Declaration of Domicile in the Florida county they will reside, (2) timely apply for the Homestead Exemption for their Florida residence, (3) declare in their estate planning documents that they are a Florida resident, (4) register to vote in Florida, (5) register their tangible property in Florida, (6) obtain a Florida driver’s license, and (7) file their Federal income tax return with the IRS at the proper branch using their Florida address.
It is also important that new residents demonstrate their intent to abandon their former domicile. We recommend our clients to take at least these steps: (1) record a Declaration of Non-Domicile with the state and county of their former residence, (2) relinquish all driver’s licenses from other jurisdictions, and (3) file a non-resident income tax return in the former state of residence.