Steps to follow when changing your residence

Mailbag

June 09, 1996|By MICHAEL GISRIEL

Dear Mr. Gisriel: My wife and I are of retirement age. We are thinking of moving from Maryland to Florida, where, among other things, there is no state income tax. What are the rules regarding our state of residence or domicile?

Lou Kristof

Timonium

Dear Mr. Kristof: Domicile is a combination of physical presence in a place and the intention to make that place your permanent home. The difference between residence and domicile is that residence does not require the intention to make that your permanent home.

It is important when establishing a new domicile to also take steps to abandon the former domicile. In addition to physical presence in Florida, you should take as many of the following steps as possible: Register to vote and vote in Florida, and remove your name from the voter registration list of your former state.

Register your automobiles and boats in Florida.

Apply for a driver's license in Florida and surrender your old license to your former state.

List your new residence on all correspondence, and change your address with all credit card companies, magazines, etc.

Open bank accounts, safe- deposit boxes in Florida, and close accounts in your former state.

Execute a formal Declaration of Florida Domicile Affidavit and record it with the public records department in the county where you plan to reside.

File a state income tax return in your former state indicating that you are no longer a resident. Attach a copy of the Florida domicile declaration.

Pub Date: 6/09/96

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