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 estate 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.

In addition, 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 truly is 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 to claim Florida as your domicile. He can live in Florida for two weeks a year and still claim it’s his “home state.” Determining whether a client has a potential dual address is a matter of fact. The term “domicile” has been defined to mean a person’s residence together 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 who has significant contacts with more than one jurisdiction has a potential dual address. In most cases, the problem only arises after death, when litigation is often the only solution. Dual domicile can impose multiple estate taxes, probate delays, and additional expenses.

When faced with an issue of uncertain domicile, courts look to a person’s manifestation of intent. There is no single factor that controls; all acts, statements and conduct, lifestyle, connections, associations and interests must be considered. The individual’s intention must be determined from the overall picture.

Our estate planning attorneys work from a residency checklist to ensure that the evidence is present and shows the probate court that you are indeed 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.