With summer in the rearview, this is a time of year when many Massachusetts residents think about moving to Florida for the winter or relocating on a permanent basis. Better weather is often not the only benefit of such a move, as Florida has no income or estate tax. If you live in Florida for a significant portion of the year (meaning more than one-half of the year), you may want to consider becoming a Florida domiciliary in order to take advantage of these tax benefits.<\/p>\n
While establishing residency in Florida to the satisfaction of that state\u2019s taxing authorities is relatively straightforward, Massachusetts looks upon such arrangements with greater scrutiny. If a taxpayer buys a home in Florida, registers to vote in Florida, gets a Florida driver\u2019s license and files a Florida Declaration of Domicile form, then (in the eyes of most interested Florida parties) Florida residency has been established. Massachusetts, however, will likely take a closer look at your domicile before giving up on its claim for your tax dollars.<\/p>\n
Domicile is a person\u2019s fixed, permanent and principal home that they reside in, and that they intend to return to and\/or remain in. This means that for those who have multiple residences, or may be living somewhere else temporarily, where they live may not actually be their domicile. Massachusetts has adopted a simple standard to determine residency based upon the time a person is physically present in the Commonwealth of Massachusetts. Under this standard, if you are physically present in Massachusetts for more than 183 days per year and maintain a permanent place of residence in Massachusetts, you will be considered a Massachusetts resident for tax purposes.<\/strong><\/p>\n While newly minted Floridians are usually quick to take the steps outlined above to establish themselves as Florida residents, here is a non-exhaustive list of additional steps one should take to evidence intent to establish domicile in Florida:<\/p>\n