Key Takeaways
- Properly exiting your former state strengthens your Florida domicile claim
- File a part-year tax return for the year you move
- Cancel registrations, memberships, and professional ties
- Document everything—your former state may audit the transition
Why Proper Exit Matters
Simply establishing Florida residency isn't enough—you must also sever ties with your former state. High-tax states like California and New York actively audit former residents who claim to have moved. Proper exit procedures:
- Reduce audit risk from your former state
- Strengthen your Florida domicile claim
- Create clear documentation of your move date
- Prevent "dual residency" complications
Don't Skip This: Your former state's tax authority may audit you years after you move. Having clear documentation of when and how you exited protects you from back taxes, penalties, and interest.
DMV and Driving Records
Surrender Your Old License
When you get your Florida driver's license, you'll surrender your old license. This creates a clear record. If your former state allows online notification:
- Visit your former state's DMV website
- Look for "Moving Out of State" or "Surrender License" options
- Submit notification with your new Florida license number
- Keep confirmation for your records
Vehicle Registration
If your vehicle was registered in your former state:
- Register your vehicle in Florida (required within 30 days)
- Return your old plates (requirements vary by state)
- Cancel your old registration (may happen automatically)
- Update your auto insurance to Florida
Tax Filing Requirements
The Year You Move
For the calendar year you change residency, you'll typically file:
- Federal return: Normal 1040, list Florida as your address
- Part-year resident return: In your former state, report only income earned while a resident
- Florida: No state return required (0% tax)
Move Date Matters: Your "move date" is the date you established Florida domicile, not necessarily when you physically left your former state. Income after this date is not taxable by your former state (except for source income like rent from property there).
State-Specific Part-Year Forms
| State | Form | Notes |
|---|---|---|
| California | 540NR | Schedule CA required |
| New York | IT-203 | Allocate income by period |
| New Jersey | NJ-1040NR | Part-year resident |
| Massachusetts | 1-NR/PY | Income allocation required |
| Connecticut | CT-1040NR/PY | Part-year calculations |
| Minnesota | M1 | Check part-year box |
Future Years
After your move year:
- You should NOT file resident returns in your former state
- File non-resident returns only if you have source income from that state
- Common source income: rental property, partnership income, work performed in that state
Voter Registration
- Register in Florida: Complete voter registration with your Florida address
- Cancel former registration: Most states automatically cancel when you register elsewhere, but some require explicit cancellation
- Verify cancellation: Check your former state's voter registration lookup to confirm removal
Timing Tip: Register to vote in Florida immediately after getting your driver's license. Being registered to vote in two states can complicate your domicile claim.
Professional and Business Ties
Professional Licenses
- Transfer or surrender licenses held in your former state
- Obtain Florida licenses where applicable
- For nurses: Update your primary state with the Nurse Licensure Compact
Business Registrations
- If you have an LLC or business, consider re-domiciling to Florida
- Update registered agent addresses
- File necessary dissolution or withdrawal documents in former state
Personal and Social Ties
Cancel or Transfer
- Club memberships: Gyms, country clubs, professional associations
- Religious organizations: Transfer membership to Florida congregation
- Professional services: Doctors, dentists, accountants, attorneys
- Subscriptions: Local newspapers, magazines with location-based delivery
Real Property
If you own property in your former state:
- Selling: Creates cleanest break from former state
- Renting: Lease to unrelated third party at market rate (12+ month lease)
- Keeping vacant: May weaken your domicile change claim—avoid if possible
Property Warning: Keeping a former state home available for personal use is a major red flag in residency audits. If you keep property, it should be clearly converted to rental use.
Documentation Checklist
Keep copies of everything for at least 7 years:
- ☐ Florida Declaration of Domicile (filed copy)
- ☐ Florida driver's license (copy front and back)
- ☐ Florida voter registration confirmation
- ☐ Vehicle registration transfer documents
- ☐ Part-year tax returns and all supporting documents
- ☐ Former state license surrender/cancellation confirmation
- ☐ Moving company receipts (if applicable)
- ☐ Lease termination or property sale documents
- ☐ Address change confirmations from financial institutions
- ☐ Timeline document noting your specific move date
Recommended Exit Timeline
Before Your Move Date
- Document your intent and reasons for moving (not just taxes)
- Secure your Florida residential address
- Begin updating accounts and memberships
Within 30 Days of Move Date
- File Florida Declaration of Domicile
- Get Florida driver's license
- Register to vote in Florida
- Register vehicles in Florida
- Update financial accounts
Within 90 Days
- Cancel former state memberships and subscriptions
- Transfer professional licenses
- Update all remaining accounts
- Complete documentation file