Is Changing Your Domicile to Florida Legal? Your Constitutional Right Explained

If you're considering changing your domicile from a high-tax state to Florida, you've probably asked yourself: Is this actually legal?

The short answer: Yes. Changing your domicile is a constitutionally protected right that has been upheld by the U.S. Supreme Court for over 150 years. Thousands of Americans—including expats, digital nomads, remote workers, and retirees—lawfully establish Florida domicile every year.

But let's be precise about why it's legal, with specific citations you can verify yourself.

The Constitutional Foundation: Your Right to Choose Your Domicile

The right to establish domicile in any state is rooted in the U.S. Constitution and has been affirmed by the Supreme Court in multiple landmark cases.

Article IV, Section 2: The Privileges and Immunities Clause

The Constitution states: "The Citizens of each State shall be entitled to all Privileges and Immunities of Citizens in the several States."

This clause, known as the Privileges and Immunities Clause, establishes that states cannot discriminate against citizens of other states. It underpins the fundamental right to travel between states and establish residence wherever you choose.

Supreme Court: The Right to Travel and Establish Domicile

The Supreme Court has repeatedly affirmed this right:

• Crandall v. Nevada (1868): The Court struck down a Nevada tax on persons leaving the state, establishing that the right to move freely between states is fundamental. (73 U.S. 35)
• Saenz v. Roe (1999): The Court held that the right to travel includes the right of new residents to be treated the same as long-time residents. Justice Stevens wrote that citizens have "the right to be treated as a welcome visitor rather than an unfriendly alien when temporarily present in the second State" and "the right to be treated like other citizens of that State" when becoming a permanent resident. (526 U.S. 489)

These cases establish that choosing where to live is a constitutional right—not a privilege that can be denied or penalized.

Florida Statutes Supporting Domicile Establishment

Florida law explicitly provides a mechanism for establishing domicile through the Declaration of Domicile.

Florida Statute 222.17: Declaration of Domicile

Under Florida Statute 222.17, any person who has established or intends to establish domicile in Florida may file a Declaration of Domicile with the clerk of the circuit court in their county.

The statute states:

"Any person who shall have established or shall hereafter establish a domicile in this state may manifest and evidence the same by filing in the office of the clerk of the circuit court for the county in which the said person shall reside a sworn statement..."

Key point: Florida law does not require you to spend a minimum number of days in the state. The focus is on intent to make Florida your permanent home.

Florida Statute 196.015: Permanent Residence Definition

Florida Statute 196.015 defines permanent residence for homestead exemption purposes, establishing factors used to determine residency. These factors—including where you register to vote, where you claim homestead exemption, and where you file taxes—are the same factors used in domicile determinations.

IRS Recognition of Domicile Changes

The Internal Revenue Service recognizes that taxpayers can change their state of domicile. The IRS's treatment of domicile focuses on where your "tax home" is located and your intent to remain there.

IRS Publication 519: Domicile Definition

IRS Publication 519 defines domicile as:

"Your domicile is the place where you permanently make your home. It is the permanent legal home you intend to use for an indefinite period."

The IRS recognizes that domicile can be changed by:

1. Physically moving to a new location
2. Having the intent to make that location your permanent home

IRS Form 8822: Change of Address

The IRS provides Form 8822 specifically for taxpayers to officially notify the agency of their address change. This is one of the documentation steps in establishing your new domicile.

Tax Avoidance vs. Tax Evasion: The Legal Distinction

Understanding the difference between tax avoidance and tax evasion is crucial:

Tax Avoidance: Legal

Tax avoidance means legally minimizing your tax liability using the rules provided by law. The Supreme Court has consistently upheld this right:

"Anyone may arrange his affairs so that his taxes shall be as low as possible; he is not bound to choose that pattern which best pays the treasury. There is not even a patriotic duty to increase one's taxes."

— Judge Learned Hand, Gregory v. Helvering (1935)

Choosing to live in a state with no income tax is a form of legal tax avoidance.

Tax Evasion: Illegal

Tax evasion involves deliberately misrepresenting facts to avoid paying taxes owed. Examples include:

• Claiming domicile in Florida while actually living full-time in New York
• Hiding income or assets from tax authorities
• Filing false documents about your residency

The key difference: If you genuinely change your domicile—meaning you actually intend to make Florida your permanent home and take the steps to establish it—that's legal tax avoidance. If you fake a move on paper while continuing to live elsewhere, that's potentially tax fraud.

Why States Audit Domicile Changes

If domicile changes are legal, why do high-tax states like New York and California audit them?

The answer: States are verifying that the move is genuine, not questioning whether moving is legal.

New York's Approach

The New York State Nonresident Audit Guidelines outline how auditors evaluate domicile changes. They examine five primary factors:

1. Home: Where is your primary residence?
2. Active Business Involvement: Where do you work?
3. Time: Where do you spend your days?
4. Items Near and Dear: Where are your sentimental possessions?
5. Family Connections: Where is your family?

These factors are designed to determine if someone actually moved—not whether they're allowed to move.

The Burden of Proof

In domicile disputes, you must provide "clear and convincing evidence" that you've changed your domicile. This is why proper documentation is essential—it's not about legality, it's about proof.

Court Cases Upholding Domicile Changes

Courts regularly uphold legitimate domicile changes. Some examples from tax tribunal decisions:

• Taxpayers who sold their New York home, moved possessions to Florida, filed a Declaration of Domicile, and integrated into their Florida community have successfully defended their domicile changes
• Retired executives who shifted their primary activities to Florida while maintaining minimal ties to their former state have prevailed in audits
• Remote workers and digital nomads who establish genuine Florida connections—even without owning property—can successfully claim Florida domicile

The common thread: authentic intent and consistent behavior.

What Makes a Domicile Change Legally Sound

Based on constitutional law, Florida statutes, and IRS guidance, a legally sound domicile change includes:

1. Genuine intent to make Florida your permanent home
2. Physical presence to establish the domicile (though ongoing presence requirements vary)
3. Documentation of your new domicile (driver's license, voter registration, Declaration of Domicile)
4. Consistent behavior that aligns with your claimed domicile
5. Severing ties to your former state where possible

How Your Tax Base Helps You Establish Lawful Domicile

Your Tax Base helps you establish Florida domicile the right way—with proper documentation and guidance. We provide:

• Residential street address in Florida (not a P.O. Box)
• Lease documentation for proof of residency
• Utility setup confirmation
• Mail forwarding to anywhere in the world
• Guidance on documentation for driver's license, voter registration, and other steps

We don't help you fake a move—we help you make a real one with the documentation to prove it.

Sources and References

1. U.S. Constitution, Article IV, Section 2 — The Privileges and Immunities Clause
2. Crandall v. Nevada, 73 U.S. 35 (1868) — Right to travel between states
3. Saenz v. Roe, 526 U.S. 489 (1999) — Right to become a permanent resident of a new state
4. Florida Statute 222.17 — Declaration of Domicile
5. Florida Statute 196.015 — Permanent Residence Definition
6. IRS Publication 519 — U.S. Tax Guide for Aliens (domicile definition)
7. IRS Form 8822 — Change of Address
8. New York State Nonresident Audit Guidelines (2021) — Official audit criteria

Additional Reading

• The 5 Primary Factors Tax Auditors Use to Prove Domicile Change
• Florida Residency Requirements: Why There's No Minimum Day Requirement
• Florida Domicile: Complete Guide
• Residential Address Services for Digital Nomads