https://www.floridabar.org/the-florida-bar-journal/domicile-planning-dont-take-it-for-granted/
While many clients will retain a few contacts in the state of former domicile, as many of the indicia as possible should point to Florida. A list of some of the indicia considered by courts in determining domicile is attached as appendix, and some of the more important indicia are set forth below.
As one court stated, “[a] person’s declarations about his home, residence, or domicile are evidence of his intent, including a statement contained in a formal legal document like a will.”16 A client wishing to establish domicile should accordingly take aggressive steps to document his or her new domicile contemporaneously with the domicile change. For example, in accordance with F.S. §222.17, a person wishing to establish Florida domicile may file a sworn statement with the clerk of the circuit court. A person may also file a sworn statement regarding intent not to establish Florida domicile. A Florida homestead declaration is also powerful proof of intent to choose Florida domicile. While such statements without more are unlikely to prove domicile, absence of such statements may be taken as evidence that domicile has not changed. Note that when faced with conflicting evidence of domicile, a court or taxing authority may give less weight to self-serving formal expressions of intent than to more concrete indicia of domicile.
The concept of domicile is closely connected with a person’s home. Selling or failing to sell the former residence is powerful, but not conclusive, evidence of domicile change. If the residence in the state of prior domicile is put on the market but fails to sell, evidence of the attempt should be retained. If the former residence is not sold, it should be shut down for the period it is not being used. Year-round pool service and cable TV have been used as indicia of lack of intent to change domicile.17 The sale of a residence in Florida should be treated as the sale of a principal residence for federal capital gains treatment.
As much time as possible should be spent in Florida and as little time as practical should be spent in the former domicile state. A trip log should be maintained to show relative time spent in each location. If records are not kept, credit card receipts can be used to show the amount of time spent in a location.18
Keeping business contacts in the state of prior domicile is powerful evidence that domicile has not been abandoned.19 Transitional years where prior business is being wound up are particularly vulnerable to challenge. Domicile may not be considered changed until business involvement has substantially ceased.20 Establishing business contacts in a new location may not be sufficient to show that previous domicile has been abandoned, if other facts show that previous domicile has been retained.
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