Florida domicile is highly advantageous, which is one of the main reasons for Florida’s continued population growth, even in the face of hurricanes, foreclosures, and oil spills. Florida has no state income tax or any state inheritance tax. While most states add an additional ten (10) to fifteen (15) percent to the federal estate tax, Florida allows you to die in peace knowing that no one will come for any of your family’s remaining assets.

Additionally, Florida even allows some tax credits, including the federal estate tax credit and the Homestead Exemption, which allows a property tax credit on your personal residence. Florida is truly an ideal place to call home in both life and death. What if you actually live somewhere else? Can you still name Florida as your home state? If you can.

Contrary to popular belief, there is no six month and one day rule for claiming Florida as your domicile. He can live in Florida for two weeks out of the year and still argue that it’s his “home state.” Determining whether a customer has a potential dual address is a matter of fact. The term “domicile” has been defined to mean a person’s residence along with the intent that the residence be permanent rather than temporary. There is no single definition that provides sufficient criteria to determine domicile in all cases.

Any customer that has significant contacts with more than one jurisdiction has a potential double domicile. In most cases, the problem only arises after death, when litigation is usually the only solution. Dual domicile may impose multiple inheritance taxes, succession delays, and additional expenses.

When faced with a question of uncertain domicile, courts look for a person’s manifestation of intent. There is no single factor that controls; all acts, statements and conduct, way of life, connections, associations and interests must be considered. The intent of the individual must be determined from the big picture.

Our estate planning attorneys work from a domicile checklist to ensure that the evidence is present and shows the probate court that you are truly a Florida resident, even if you rarely resided in Florida. To learn more about making Florida your home, schedule a free consultation with one of our estate planning and asset protection attorneys.