Establishing Domicile in Florida

Perfecting Your State of Domicile

Your state of domicile is your primary state of residence, where you maintain your principal residence and intend to remain indefinitely. Generally, your income and finances are in this state, as well as other ties.

In Florida, a vast majority of individuals maintain residences in more than one state, especially in the South Florida region. It is very important for such individuals to establish a state of domicile in such a way that the other state(s) cannot contest the estate, which may be done when the state of domicile comes into question.

No State of Domicile Established

Failure to perfect your state of domicile occurs when your everyday activities and relationships cross into more than one state - such as bank accounts in both states and spending significant time in both places.

In such cases, the courts have held that individuals may have two states of domicile for the purpose of levying estate taxes, which means the estate is double taxed. For individuals with significant wealth, perfecting a state of domicile is imperative to eliminate the time-consuming and costly litigation to determine the state of domicile.

Establishing a Florida Domicile

To perfect the state of Florida as your domicile, you should:

• File a "declaration of domicile" in the Office of the Clerk of the county of your Florida residence. Also, send a copy to the Department of Revenue in the state of your former domicile.
  
  
• Apply for a homestead exemption for your Florida residence on or before March 1st.
  
  
• Notify the Internal Revenue Service of your change of address, using their appropriate forms.
  
  
• Use your Florida address on all legal documents, credit cards, insurance policies, income tax returns, and so on.
  
  
• Obtain an unrestricted Florida driver's license.
  
  
• Register to vote in Florida, as soon as you are eligible.
  
  
• Determine if your motor vehicles and recreational vehicles should be registered in Florida and transfer titles and insurance to Florida.
  
  
• To perfect your domicile, transfer all possessions, bank accounts, brokerage accounts, and other valuables to Florida.
  
  
• Pay all Florida-imposed taxes for residents.
  
  
• Establish memberships in social, religious and community organization. Any groups to which you currently belong, join their Florida chapters.

An attorney can assist you in the establishment of your state of domicile to ensure no litigation will result in the future.

Abandon Former Domicile

Establishing a domicile may be fairly easy compared to abandoning one, especially if there is substantial wealth involved. The abandonment of a domicile has resulted in a number of cases and is unique to each situation. If you fail to properly perfect your state of domicile, you may require an attorney to assist you to evidence the abandonment and avoid litigation.

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