Domicile
An address that serves as a permanent home and one you intend to return to after any absence.
Two residency concepts
Statutory residency
Physical presence — 183+ days is the common threshold.
No shortcuts
P.O. box, mail forwarding, or friend’s address won’t hold up on audit.
Introduction
Residency is earned, not filed
Simply filling out a form or using a mailing address will not get someone residency in a particular state. Every state has its rules regarding tax obligations, voting, tuition, and even legal benefits.
01Definition
What does residency mean?
For tax purposes, residency usually falls under two categories.
Domicile
An address that serves as a permanent home and is one where the resident intends to return to after some absence.
Statutory residency
A state that has a physical presence requirement, often based on the number of days spent in the state — around 183 days or more.
02No workarounds
Can you claim residency without living there?
For legal purposes, residency cannot be established without meeting the required conditions.
Does not qualify
- Simply owning property does not make you a resident.
- Using a friend’s address or renting a P.O. box doesn’t qualify.
- Filing a change-of-address form is not enough on its own.
Establishes residency
- Working and living in the state
- Voting there
- Registering a car there
- Getting a driver’s license there
You can make a new state of your domicile if you plan on moving there and take measures to make it a permanent home — purchasing or leasing a home, moving your family there, and updating legal documents.
03Motivations
Why people try to do this
Zero or lower state income tax
Florida and Texas are common destinations.
In-state tuition for college
Significant savings for college-age children.
Legal benefits in specific states
Certain protections vary state by state and can motivate a move.
04Bottom line
Genuine bonds are the only way
Creating genuine bonds to a state is a must if you wish to claim it as your residence. States actively audit residency claims, and fraudulent attempts can lead to penalties and back taxes.
Residency planning and multistate tax strategies
Reach out for 360-degree guidance on residency planning and multistate tax strategies. Call (212) 641-0673 or send the contact form.
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Get residency right the first time
A residency change without audit exposure
States are aggressive about auditing residency changes — especially high-tax to no-tax moves. We help you build the paper trail that holds up. Call (212) 641-0673 or send the contact form. No charge for the conversation.
Reviewed by George Dimov, CPA, New York, NY. Serving clients in all 50 states, 15+ years advising individuals on multistate residency and tax planning. President of George Dimov, CPA, a New York City firm serving clients across the five boroughs and nationwide.