For those of you who think you have changed your domicile to Florida, I
suggest you review my domicile checklist. Have you done many or all of the
following?
_____File a declaration of domicile with the Florida Circuit Court
_____File for Florida homestead exemption.
_____Obtain Florida operator’s license and relinquish New York license.
_____Acquire Florida license plates and relinquish New York license
plates.
_____Register to vote in Florida and actually vote and notify New York to
remove the
name from the voting roles.
_____File a nonresident, rather than a resident, New York income tax return
if there is
New York source income.
_____File Federal income tax return with IRS Center in Atlanta, Georgia.
_____Transfer safe deposit box contents to Florida and close out New York
box.
_____Open a Florida bank account.
_____Change credit cards to Florida address.
_____Execute a new Florida Will, Florida Durable Power of Attorney and
Florida
Health Care Proxy.
_____Refer to Florida residence in all trusts and other legal documents.
_____Affiliate with Florida organizations and consider disaffiliation with
New York ones
or become nonresident members, if available.
_____Have family gatherings and social activities centered in Florida
rather than New York.
_____Affiliate with a church or temple in Florida.
_____If you intend to invest in real estate or businesses, focus on those
in
the Florida area rather than the New York area.
_____Transfer works of art, expensive furniture, heirlooms and other items
"near and
dear" to Florida.
_____Consider acquiring cemetery plots in Florida.
_____List Florida residence as the primary residence on all homeowners
insurance.
_____Turn in any New York resident fishing or hunting license.
_____License pets in Florida.
_____Obtain a Florida library card
_____If a New York notary public, resign and become a Florida notary
public.
_____Cancel any New York real estate STAR exemption .
_____Stay as long as is practical in Florida each year and maintain a diary
evidencing your whereabouts and back up your diary entries by retaining credit
card statements,
cancelled checks and country club, EZ Pass or Sun Pass statements and other
evidence
of your whereabouts.
_____Consider acquiring a larger and/or more expensive home in Florida or
remodeling
or redecorating it and acquiring a smaller and/or less expensive home in New
York
and document any steps taken in doing so.
_____If a physician has advised that either extremely cold weather or hot,
humid weather
may be harmful to your health, the physician should be requested to
document
the medical records accordingly.
_____Request New York physician and New York dentist to send a copy of all
medical and dental records to doctor and dentist in Florida.
_____Subscribe to local Florida newspaper.
_____Check out whether your medical insurance plan will remain effective in
Florida; and
if not, acquire medical insurance to cover you as a domiciliary of
Florida.
Many of the items will carry little weight if you stay in New York eight
months or more and Florida only four months or less each year or you have a
large expensive home in New York and a smaller condo in Florida. On the other
hand, it is not a prerequisite to being a Florida domiciliary that you are not
present in New York for more than 183 days a year. That is a New York income tax
requirement that is separate and apart from the issue as to whether or not you
are domiciled in New York or Florida.
Conversely, the fact that you have not checked off some of the items may not
be important if you stay in Florida eight months and New York only four months
each year or you have a large expensive home in Florida and a small condo in New
York.
