Florida Declaration of Domicile (2026)

What Is a Declaration of Domicile?

Under Florida Statutes §222.17, any person who has established a permanent home in Florida may file a Declaration of Domicile with the clerk of the circuit court. The document is a one-page sworn statement that includes your full legal name, prior state of domicile, Florida county of residence, and the date you became a Florida resident.

The Declaration is not the same as a driver license or voter registration. It is a separate, recorded legal instrument that creates a public record of your intent. State tax auditors from California, New York, and New Jersey treat it as one of the primary pieces of evidence when reviewing a domicile change.

How to File: 5-Step Process

1. 1

   Get a Florida residential address

   You need a residential-class address (not a P.O. box or CMRA) to list on the Declaration. A lease, utility bill, or property deed in your name satisfies this requirement.

2. 2

   Complete the Declaration of Domicile form

   Fill in your full legal name, prior state of domicile, Florida county, and the date you became a Florida resident. The form is a one-page sworn statement under Fla. Stat. 222.17.

3. 3

   Get the form notarized

   Sign the Declaration in front of a Florida-commissioned notary. You can do this at the county clerk office, a local UPS Store, or remotely from anywhere in the world using Florida Remote Online Notarization (RON) under HB 409.

4. 4

   File with the Clerk of the Circuit Court

   Submit the notarized Declaration to the clerk in your Florida county. The recording fee is $10 in most counties. You can file in person, by mail, or electronically in some counties.

5. 5

   Get a certified copy and update your records

   Request at least two certified copies ($3 each). Update your driver license, voter registration, IRS Form 8822, and financial accounts to match your new Florida address.

Cost by County

Most Florida counties charge $10 for recording and $10 for notarization at the clerk office. Certified copies are $3 each. Here are the fees for the most-searched counties:

Fees reflect Fla. Stat. 28.24 (recording) and 117.05 (notarization) as of May 2026. Remote Online Notarization is capped at $25 per act under Fla. Stat. 117.275. Verify current fees with your county clerk before filing.

When You Need a Declaration of Domicile

• Tax residency.If you are leaving a high-tax state (CA, NY, NJ, IL, CT, MA, MD, MN), filing a Declaration is the first step to cutting your former state tax obligation.
• Estate planning.Florida has no state estate tax. On a $10M estate, the difference between Florida and New York domicile can exceed $400,000 in estate taxes.
• Homestead exemption.A recorded Declaration qualifies as proof of permanent residency when applying for the Florida homestead exemption under Florida Statutes §196.031.
• Before a financial event.File before selling a business, exercising stock options, or closing on property. If your former state argues you were still domiciled there during the transaction, they can tax the gain.

Remote Online Notarization (RON)

Florida legalized Remote Online Notarization under House Bill 409 (Chapter 2019-71), codified at Florida Statutes §117.295. A Florida-commissioned notary witnesses your signature via a recorded video call. You can sign from anywhere in the world. The notarized document is legally equivalent to an in-person notarization.

Your Tax Base handles remote notarization as part of your Florida residency package. No appointment scheduling, no printing, no scanning. Sign from your laptop in under 10 minutes.

Frequently Asked Questions