Take a few steps to change state of domicile

Dear Mr. Gisriel:

I am thinking of moving from Maryland to Florida where, among other things, there is no state income tax for residents. What are the rules regarding changing my state of domicile or residence?

Bill Sturm Sr.

Timonium

Dear Mr. Sturm:

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 place your permanent home.

Technically, you can have more than one residence but only one domicile. You may continue to have a residence in Maryland, and live here part of the time -- less than six months of the year -- in

changing your state of domicile to Florida.

It is important when establishing a new domicile to also take steps to abandon the former domicile. For instance, you should either sell your house or place the title in the name of a family member.

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 driver's 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 and 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.

Questions?

Michael Gisriel is senior vice president of Fountainhead Title TC Group of Columbia and host of the weekly radio show "All About Real Estate" on WCBM from noon to 1 p.m. on Sundays.

Send real estate questions to Michael Gisriel, c/o Mailbag, Real Estate Section, 501 N. Calvert St., Baltimore, Md. 21278.

You can also leave questions on Sundial, The Baltimore Sun's telephone information service, by calling [phone] and entering the code 6170 after you hear the greeting. For more local Sundial numbers, see the notice on Page 2A.

Pub Date: 10/13/96