Residency and Taxes for Part-Year Residents: Homestead, Domicile and State Income Tax

Your domicile is generally your true, fixed, permanent home, the place you intend to return to. You can own homes in two states but usually have only one domicile. The Florida Department of Revenue says you're a Florida resident when your "true, fixed, and permanent home and principal establishment" is in Florida, and that filing a declaration of domicile, qualifying for homestead exemption or registering to vote in Florida can establish residency, while actions like getting a Florida driver's license only indicate intent.

Your former state may have its own tests for who still owes it income tax. Changing domicile usually means changing many ties, not just one, and keeping records.

If you own a Florida home and make it your permanent residence, you may qualify for a homestead exemption that reduces the home's taxable value by up to $50,000, according to the Florida Department of Revenue. Permanent Florida residency is required on January 1, and Form DR-501 is due to your county property appraiser by March 1 of the tax year. Only the property appraiser decides whether you qualify, and many accept applications online.

Homestead also brings the Save Our Homes assessment limit. Claiming homestead in Florida while receiving a residency-based exemption elsewhere can bring back taxes and penalties, so be careful.

Florida: the Florida Department of Revenue says Florida doesn't have a personal income tax for individuals. Texas: the Texas Constitution prohibits a tax on the net incomes of individuals. Arizona and California do have individual income taxes, and both have rules for part-year residents and nonresidents with income from the state.

We've limited this list to the states we checked against official sources today. Moving to a state without an income tax doesn't automatically end your old state's claim, so get advice before you file.

• Florida: FLHSMV (driver licenses and vehicles) (opens in a new tab) · Dept. of Revenue new-resident tax info (PDF) (opens in a new tab) · Homestead exemption (opens in a new tab)
• Arizona: Arizona Dept. of Revenue: Individuals (opens in a new tab) · Arizona MVD at azdot.gov
• California: California DMV (opens in a new tab) · Franchise Tax Board: Residency status (opens in a new tab)
• Texas: TxDMV: New to Texas (opens in a new tab) (TxDMV says new residents have 30 days to register their vehicle) · Texas Comptroller (opens in a new tab)
• Seasonal visitors who aren't changing residency may have different vehicle and license rules than new residents. Check the state's official site for your situation.

Bring a list of your ties to each state (where you vote, your driver's license, where your car is registered, where you spend the most days, where your doctors and bank are) and ask: "Which state is my domicile, and what do I need to do or keep to support it?" Free tax help may be available through IRS-sponsored programs if you qualify.