A Checklist for Changing Your Domicile
Although it is a person’s subjective intent that establishes changing their domicile, taxing authorities and the courts may place substantial weight on objective factors. However, a list of objective factors does not reduce a domicile determination to a mathematical test. A change of domicile to another state may be challenged even if most of the objective factors items listed below are satisfied.
The following list applies to your new domicile:
- File for a homestead exemption, if available
- Obtain a driver’s license and relinquish the former state license
- Acquire new license plates and relinquish former state license plates
- Register to vote and actually vote
- File a nonresident, rather than a resident, former state income tax return if there is former state based income
- File federal income tax return with IRS Center serving the new state using the new address
- Transfer safe deposit box contents
- Open bank and investment accounts
- Change credit cards to the new address
- Execute estate planning documents
- Refer to the new residence in all trusts and other legal documents
- Affiliate with organizations and consider disaffiliation with former state ones
- Where feasible, have family gatherings and social activities centered in the new domicile
- Affiliate with a church or temple
- Change address on passport to the new address
- Consider selling business interests in former state
- Transfer works of art, expensive furniture and heirlooms and retain shipping receipts, if any, as proof of transfer