Florida Residency Requirements: Why There's No Minimum Day Requirement

One of the most common questions we hear: "Do I need to live in Florida to establish domicile there?"

The surprising answer: No. Florida has no minimum day requirement for establishing domicile. You can be a Florida domiciliary while traveling full-time, living abroad, or spending most of your time in other locations.

This sets Florida apart from states like California and New York, which have specific day-count rules. Let's explore why Florida's approach is different—and what it means for digital nomads, expats, travel nurses, and remote workers.

Florida Has Zero Minimum Day Requirement

Unlike many states, Florida does not require you to spend a specific number of days in the state to be considered a domiciliary.

This is explicitly reflected in Florida Statute 222.17, which allows anyone who "has established or shall hereafter establish a domicile" to file a Declaration of Domicile. The statute makes no mention of days spent in Florida.

The focus is entirely on intent—not physical presence.

Domicile vs. Residency: A Critical Legal Distinction

To understand why Florida works this way, you need to understand the difference between domicile and residency.

What Is Domicile?

Your domicile is your permanent legal home—the place you consider your fixed, principal residence and intend to return to whenever you're away. Key characteristics:

• You can have only one domicile at a time
• It's determined primarily by intent
• It remains your domicile until you establish a new one elsewhere
• Physical presence is relevant but not decisive

What Is Residency?

Residency is broader and refers to any place where you live for a period of time. You can have multiple residences simultaneously—a summer home, a winter home, an apartment near work, etc.

Why the Distinction Matters

For tax purposes, your domicile is what determines your state tax obligations. You can have a residence in New York (an apartment you use for work) while being domiciled in Florida (your permanent legal home).

The IRS and state tax authorities focus on domicile—not just where you physically spend time.

Florida's Definition of Domicile Under State Law

Florida Statute 196.015 provides guidance on factors used to determine permanent residence. While primarily for homestead exemption purposes, these factors are also applied in domicile determinations:

1. The location of your legal driver's license
2. Where you register your vehicles
3. Where you're registered to vote
4. Where you file your federal and state income tax returns
5. The location of your bank accounts
6. Where you've filed a Declaration of Domicile

Notice what's missing: There's no requirement that you spend a certain number of days physically present in Florida.

The "Intent to Remain" Standard

The legal standard for domicile focuses on your intent to remain indefinitely. Courts and tax authorities look at whether you genuinely intend to make Florida your permanent home.

How Intent Is Evaluated

Intent isn't just what you say—it's demonstrated through your actions:

• Where you maintain your primary residence (lease, deed, or residential address)
• Where your important documents are issued (driver's license, vehicle registration, voter registration)
• Where you conduct banking and financial activities
• Where you keep sentimental possessions
• Where you file taxes from
• What you tell others about where you live

Actions Speak Louder Than Words

Filing a Declaration of Domicile is important, but it's not enough by itself. Courts look at whether your behavior is consistent with your claimed intent. If you claim Florida domicile but keep your New York driver's license, vote in New York, and keep all your meaningful possessions there—your actions contradict your stated intent.

How to Prove Intent Without Physical Presence

If you travel full-time or live abroad, you can still establish and maintain Florida domicile by taking these steps:

Essential Documentation

1. Florida Driver's License: Florida DHSMV requires new residents to obtain a Florida license within 30 days of establishing residency. This is one of the strongest indicators of intent.
2. Voter Registration: Register to vote in Florida through the Florida Division of Elections. This demonstrates civic participation tied to your domicile.
3. Declaration of Domicile: File with the clerk of the circuit court in your Florida county under Florida Statute 222.17.
4. Vehicle Registration: Register your vehicles in Florida.
5. IRS Form 8822: Notify the IRS of your new address using Form 8822.

Residential Address Requirement

You need a residential street address in Florida—not a P.O. Box. This address becomes the foundation for your driver's license, voter registration, and other documentation.

If you don't own or rent property in Florida, services like Your Tax Base can provide a legitimate residential address with lease documentation.

Maintaining Consistency

Consistency is key. Your documentation should all point to Florida:

• Bank statements sent to your Florida address
• Credit card statements to Florida
• Professional licenses updated to Florida (if applicable)
• Insurance policies with your Florida address
• Tax returns filed from Florida

Comparison: States With Day Requirements

To understand Florida's flexibility, compare it to high-tax states with explicit day rules:

California's 183-Day Rule

Under California law, spending more than 9 months (roughly 275 days) in California in any taxable year creates a presumption of residency. Even spending more than 183 days can trigger statutory residency if you maintain a home in California.

New York's Statutory Residency Rules

Under New York Tax Law Section 605(b), you're considered a statutory resident if you:

1. Maintain a permanent place of abode in New York, AND
2. Spend more than 183 days in New York during the tax year

Florida: No Day Count

Florida has no equivalent rule. There's no magic number of days you must spend in Florida. The focus remains on intent and documentation.

State	Day Requirement	State Income Tax
Florida	None	0%
California	183+ days may trigger statutory residency	Up to 13.3%
New York	183+ days + permanent abode	Up to 10.9% (+ NYC tax)
Texas	None	0%
Nevada	None	0%

Who Benefits From Florida's Flexible Domicile Rules

Florida's intent-based domicile standard is particularly valuable for:

Digital Nomads

If you work remotely and travel constantly—whether domestically or internationally—you can maintain Florida domicile as your legal home base. Your physical location each day doesn't change your domicile.

Expats and Americans Abroad

Living overseas doesn't prevent you from being a Florida domiciliary. Many Americans living abroad maintain Florida domicile because:

• Florida has no state income tax on worldwide income
• It provides a stable U.S. address and legal home
• Driver's licenses and other documents remain valid

Travel Nurses and Healthcare Professionals

Travel nurses work 13-week contracts across the country. Florida domicile provides a stable tax home while they take assignments elsewhere. Combined with Florida's zero income tax, this can result in significant tax savings.

RV Full-Timers

People who live full-time in RVs need a legal domicile somewhere. Florida is popular because there's no requirement to maintain a brick-and-mortar residence or spend a certain number of days in the state.

Retirees Who Travel

Snowbirds who split time between Florida and northern states can establish Florida domicile even if they spend summers elsewhere. The key is making Florida their intended permanent home.

The 5 Factors Auditors Actually Care About

While Florida doesn't count days, if your former high-tax state audits your domicile change, they'll examine these five primary factors (per the New York Nonresident Audit Guidelines):

1. Home: Where is your primary, most-used residence?
2. Active Business Involvement: Where do you conduct business?
3. Time: Where do you spend significant time, especially holidays and important occasions?
4. Items Near and Dear: Where are your sentimental possessions?
5. Family Connections: Where is your spouse and family?

Notice that "time" is just one of five factors—and it's evaluated in context, not as a simple day count.

Common Mistakes That Undermine Domicile Claims

Even with Florida's flexible rules, some actions can weaken your domicile claim:

• Keeping your old state driver's license: This is one of the strongest indicators of where you're domiciled. Update it promptly.
• Remaining registered to vote in your old state: Voting is tied to your permanent residence.
• Using your old address on tax returns: File from your Florida address.
• Maintaining strong social and professional ties in the old state: Join organizations in Florida instead.
• Keeping your spouse or children in the old state: Courts assume married couples share domicile.

How Your Tax Base Helps You Establish Florida Domicile From Anywhere

Your Tax Base provides the foundation for establishing Florida domicile, even if you travel full-time or live abroad:

• Residential street address in Florida (valid for driver's license, voter registration)
• Lease documentation proving your residential arrangement
• Utility setup confirmation
• Mail forwarding to anywhere in the world
• Guidance on next steps for licenses, registration, and documentation

We help you build the documentation that demonstrates your intent to make Florida your permanent home.

Sources and References

1. Florida Statute 222.17 — Declaration of Domicile (no day requirement)
2. Florida Statute 196.015 — Permanent Residence Factors
3. Florida DHSMV — Driver's License Requirements for New Residents
4. Florida Division of Elections — Voter Registration
5. California FTB — Residency Status (183-day rule contrast)
6. New York Tax Law Section 605(b) — Statutory Residency Definition
7. New York Nonresident Audit Guidelines (2021) — The 5 Primary Factors

Additional Reading

• Is Changing Your Domicile to Florida Legal?
• The 5 Primary Factors Tax Auditors Use to Prove Domicile Change
• How Long Does It Take to Establish Florida Domicile?
• Florida Domicile: Complete Guide