Establishing Florida residency
Florida has no state income tax, which saves 5–13% for many high-income retirees. Establishing residency requires more than a driver's license: domicile intent, physical presence, homestead filing, and a clean break from the former state all matter.
- Florida driver's license and voter registration
- Declaration of Domicile filed in county
- Homestead exemption on the Florida residence
- Primary care provider in Florida
- Bank accounts and investment accounts at Florida addresses
- 183-day-per-year minimum physical presence (strongly recommended)
Part-year returns the first year
The year of the move typically requires a part-year return in the former state plus a first Florida return (none needed if there's no Florida-source business income). Income before and after the move date is sourced separately.
Have a specific situation?
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States that fight back
New York, California, New Jersey, and Connecticut aggressively audit departing residents. Keeping a second home, business, or family connections in the former state invites a residency audit. Documentation prevents back-assessments.
Common questions
- How many days do I have to spend in Florida?
- Florida doesn't require a specific count, but most former-state residency audits use the 183-day threshold. Fewer than 183 days in Florida makes residency harder to defend.
- Can I keep my New York apartment?
- Yes, but it's a red flag. Courts examine 'domicile' holistically: physical presence, intent, family, business, and social connections. A retained former-state apartment is one of several factors auditors look at.