Determining Florida Domicile


The location of one’s domicile is important for a host of reasons. Because Florida does not have state income tax, establishing Florida as the domicile is especially important should the individual be audited by his or her former state.

“Domicile” can generally be defined as the place in which a person has his or her home.  Determining a person’s domicile is a factual question, with the intent of the person being the critical element.  The following factors can be used to help resolve questions that arise regarding a person’s domicile:

  1. Filing a Florida declaration of domicile.
  2. Obtaining a Florida driver’s license.
  3. Registering to vote in Florida.
  4. Acquiring the Florida Homestead Exemption by declaring the Florida home as the primary residence.
  5. Obtaining membership in a Florida church, social club, gym, or library, and letting those same memberships in other states lapse.
  6. Execution of Florida-specific legal documents such as wills or trusts.
  7. The amount of time spent in Florida versus other states.
  8. Transfer of assets to Florida banks or financial institutions.

Aside from income tax, domicile can have other importation implications such as the location of a probate estate if the individual passes with assets in his or her own name, or location of the trust administration.