Key Takeaways
- Married couples should typically establish Florida domicile together
- A spouse remaining in another state weakens your Florida domicile claim
- Both spouses can work remotely and maintain Florida residency
- MSRRA provides special rules for military spouses
Florida Residency for Married Couples
When establishing Florida residency, married couples face unique considerations. The strongest domicile claim involves both spouses establishing Florida as their permanent home together.
Establishing Domicile Together
For the strongest Florida domicile claim:
- Same address: Both spouses at the same Florida address
- Joint documents: Both file Declaration of Domicile
- Both get Florida DL: Both surrender out-of-state licenses
- Joint voter registration: Both registered in Florida
- Vehicle registration: All family vehicles in Florida
Why Together Matters: High-tax states like California and New York examine where your spouse and children live. If your family remains in another state, auditors argue your "true home" is there, not Florida.
When Spouses Have Different Situations
Sometimes spouses have legitimate reasons for different arrangements:
Work Requirements
- One spouse has a job requiring physical presence in another state
- Document the employment requirement clearly
- Maintain strong Florida ties for the Florida-domiciled spouse
- Plan for eventual reunification in Florida
Transition Period
- One spouse moves first while the other wraps up obligations
- Keep the transition period as short as possible
- Document the temporary nature of the separation
Risk Warning: Keeping a spouse in a high-tax state long-term significantly weakens your Florida domicile claim. States like California will argue you haven't truly moved if your family remains there.
Both Spouses Working Remotely
The ideal scenario for married couples:
- Both can work from anywhere
- Both establish Florida domicile together
- Both incomes are subject to Florida's 0% tax
- No commuting complications
Tax Filing Considerations
Federal Returns
- Continue filing Married Filing Jointly or Separately as before
- Use your Florida address on federal returns
- Filing status doesn't change based on state residence
State Returns - Move Year
- Both file part-year returns in your former state
- Report income earned while residents of that state
- Florida requires no state return
Families with Children
If you have children:
- Schooling: Children's school location matters for domicile determination
- College students: Adult children don't need to move
- Minor children: Should be with you in Florida or clearly documented situation
- Custody situations: Consult with attorney if children split time between states
Steps for Married Couples
- Discuss and agree on the move together
- Get a Florida residential address (Your Tax Base)
- Both spouses file Declaration of Domicile
- Both get Florida driver's licenses together
- Both register to vote in Florida
- Update all joint accounts to Florida address
- File part-year returns in former state