Domicile Ledger
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Florida domicile checklist for people leaving New York

Updated . Not tax or legal advice.

Moving your domicile from New York to Florida takes 19 steps across seven areas: official records, home, time, near and dear items, family, business and tax filings. Two have short deadlines: Florida auto insurance within 10 days and a Florida driver license within 30 days of becoming a resident.

New York decides domicile by your whole life, not by paperwork alone, and you must prove the change by clear and convincing evidence. McLaughlin & Stern Want deadlines for your own move date and a list you can tick off? Use the interactive checklist.

Official records

  1. Get Florida auto insurance 10 days after you move
    FLHSMV asks new residents to get Florida insurance within 10 days of establishing residency. You need it before you can title and register your car.
    Keep: Florida auto insurance policy. Source: FLHSMV: New Resident
  2. Get a Florida driver license 30 days after you move
    New residents must get a Florida driver license within 30 days of establishing residency. Getting it early also helps show when you moved.
    Keep: Photo of the license, front and back; Receipt with the issue date. Source: FLHSMV: New Resident · Reed Corporation: New York Domicile Test
  3. Title and register your car in Florida After: Get Florida auto insurance
    Bring ID, proof of Florida insurance, the original out-of-state title, form HSMV 82040, and a VIN check.
    Keep: Florida registration; Florida title. Source: FLHSMV: New Resident
  4. Register to vote in Florida No fixed deadline
    Register at RegisterToVoteFlorida.gov or at a tax collector office. Registering soon after the move supports your move date. Use the same address as your homestead.
    Keep: Florida voter information card. Source: Florida Division of Elections: Register to Vote · Reed Corporation: New York Domicile Test · Palm Beach County Property Appraiser: Homestead Exemption
  5. File a Declaration of Domicile No fixed deadline
    Sign it under oath with the clerk of the circuit court in your county. On its own, a declaration carries little weight in an audit. It supports your other evidence.
    Keep: Recorded Declaration of Domicile. Source: Florida Statutes §222.17 · McLaughlin & Stern: Shift of Residence from NY to Florida
  6. Change your address with banks, cards, insurers and USPS No fixed deadline
    Every financial account, policy and subscription should use your Florida address.
    Keep: Statements that show the Florida address. Source: Grassi: Domicile Checklist
  7. Update your will and trusts for Florida No fixed deadline
    Your will, trusts and powers of attorney should name Florida as your home. Some people also set up a Florida trust with a Florida trustee.
    Keep: New will; Trust documents. Source: Grassi: Domicile Checklist · McLaughlin & Stern: Shift of Residence from NY to Florida

Home

  1. Apply for the Florida homestead exemption Live there by Jan 1, apply by Mar 1
    You must own the home and live in it as your permanent residence on January 1, then apply by March 1 of that year. A late application waives the exemption for that year. Bring a Florida driver license and one more record, such as your registration, voter card or Declaration of Domicile.
    Keep: Homestead application; Approval notice. Source: Palm Beach County Property Appraiser: Homestead Exemption · McLaughlin & Stern: Shift of Residence from NY to Florida
  2. Stop your New York STAR benefit No fixed deadline
    Florida homestead requires that you have no residency-based benefit elsewhere. How you stop STAR depends on whether you get the exemption or the credit. You may need form RP-496.
    Keep: Letter to the assessor or form RP-496; Confirmation that STAR stopped. Source: NY Tax Department: Giving up a STAR benefit · Palm Beach County Property Appraiser: Homestead Exemption · McLaughlin & Stern: Shift of Residence from NY to Florida
  3. Decide what to do with your New York home No fixed deadline
    If you keep a New York place for more than 10 months of the year (rule for tax year 2022 and later) and spend 184 days or more in New York, you can be a statutory resident. If you rent it out, move your personal items out.
    Keep: Sale contract or lease; Proof that personal items were moved. Source: EY Tax News: NY 10-month rule · McLaughlin & Stern: Shift of Residence from NY to Florida
  4. Use your Florida home as your main home No fixed deadline
    Auditors compare how you use each home: size, value, which you bought first, your ties to each community, and where you spend holidays. Spend holidays in Florida when you can.
    Keep: Florida utility bills; Photos of holidays in Florida. Source: Hodgson Russ: What to Expect in a Residency Audit · McLaughlin & Stern: Shift of Residence from NY to Florida
  5. Switch to Florida doctors, dentists, lawyers and accountants No fixed deadline
    Professional ties in your new state support the move.
    Keep: List of new providers; Florida medical bills. Source: Reed Corporation: New York Domicile Test · Grassi: Domicile Checklist
  6. Change or end New York club memberships No fixed deadline
    End New York club memberships or change them to nonresident memberships.
    Keep: Letter confirming the change. Source: McLaughlin & Stern: Shift of Residence from NY to Florida · Grassi: Domicile Checklist

Time

  1. Record where you are every day Every day
    Auditors ask you to prove your location for each day. Days without proof count as New York days. Phone records are the most important source. Add card statements, EZ-Pass, boarding passes and hotel bills. Any part of a day in New York counts as a New York day.
    Keep: Daily location log; Phone records; Credit card statements; EZ-Pass history; Boarding passes. Source: Hodgson Russ: What to Expect in a Residency Audit · CBIZ: Statutory Residency
  2. Give each family member their own cards and EZ-Pass No fixed deadline
    A shared card or EZ-Pass account cannot show which person was where.
    Keep: List of cards and EZ-Pass accounts by person. Source: Hodgson Russ: What to Expect in a Residency Audit

Near and dear items

  1. Move your near and dear items to Florida No fixed deadline
    Auditors ask where you keep items of money or family value: heirlooms, art, jewelry, important papers. They may check your insurance riders.
    Keep: Moving company invoice; Insurance rider with the Florida address. Source: Hodgson Russ: What to Expect in a Residency Audit · Reed Corporation: New York Domicile Test

Family

  1. Move your family and schools to Florida No fixed deadline
    Where your spouse and minor children live, and where the children go to school, carries heavy weight.
    Keep: Florida school enrollment; Spouse's address records. Source: Hodgson Russ: What to Expect in a Residency Audit · Reed Corporation: New York Domicile Test

Business

  1. Reduce your active role in New York business No fixed deadline
    Auditors look at where you work day to day and where your main office is. Passive investments count less than active management.
    Keep: Employment contract or role change letter; Office address. Source: Hodgson Russ: What to Expect in a Residency Audit · Reed Corporation: New York Domicile Test · McLaughlin & Stern: Shift of Residence from NY to Florida

Tax filings

  1. File a New York part-year return (IT-203) With your New York return for the move year
    For the year you move, file IT-203. If you also leave New York City, attach IT-360.1 and check the accrual rules. In later years, file a nonresident return if you still have New York income.
    Keep: Filed IT-203. Source: NY Tax Department: IT-360.1 instructions · McLaughlin & Stern: Shift of Residence from NY to Florida

Questions people ask

What should I do first after moving to Florida?

Get Florida auto insurance within 10 days of establishing residency, then title and register your car, and get a Florida driver license within 30 days. FLHSMV

When does Florida treat me as a resident?

For driver licenses and vehicles, Florida treats you as a resident if you start work in Florida, enroll children in Florida public schools, register to vote, file for homestead, or live in Florida for more than six consecutive months. FLHSMV

Is the paperwork enough to leave New York?

No. New York also compares your two homes, where you work, where you spend your days, where your valued items are, and where your family lives. Paperwork supports those facts but does not replace them. Hodgson Russ